By Hilderbran H.B. No. 3387
76R4614 SMJ-F
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to written authorizations for a person who submits a
1-3 document on behalf of a taxpayer.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 111.023, Tax Code, is amended to read as
1-6 follows:
1-7 Sec. 111.023. WRITTEN AUTHORIZATION. (a) The comptroller
1-8 may require that a report, return, declaration, claim for refund,
1-9 or other document that is required or permitted to be filed with
1-10 the comptroller and that is submitted by an attorney, accountant,
1-11 or other representative of a taxpayer [person] on behalf of the
1-12 taxpayer [person] be accompanied by express written authorization
1-13 of the taxpayer [person] in whose name or on whose behalf it is
1-14 purportedly submitted.
1-15 (b) An officer, director, or employee of the taxpaper whose
1-16 duties include administering the taxpayer's rights and
1-17 responsibilities with the comptroller may sign the written
1-18 authorization. The authorization must include the title and
1-19 telephone number of the officer, director, or employee who signs
1-20 the authorization for verification by the comptroller.
1-21 (c) The comptroller may impose a requirement of Subsection
1-22 (b) on a taxpayer's assignment of a claim for refund.
1-23 SECTION 2. The importance of this legislation and the
1-24 crowded condition of the calendars in both houses create an
2-1 emergency and an imperative public necessity that the
2-2 constitutional rule requiring bills to be read on three several
2-3 days in each house be suspended, and this rule is hereby suspended,
2-4 and that this Act take effect and be in force from and after its
2-5 passage, and it is so enacted.