AN ACT
1-1 relating to the date on which certain tax payments are due.
1-2 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-3 SECTION 1. The following provisions of the Tax Code are
1-4 repealed:
1-5 (1) Subsection (e), Section 153.118;
1-6 (2) Subsection (e), Section 153.221;
1-7 (3) Section 201.2015; and
1-8 (4) Section 202.1515.
1-9 SECTION 2. Subsection (b), Section 201.203, Tax Code, is
1-10 amended to read as follows:
1-11 (b) If the report the producer is required to file shows
1-12 additional tax due, the producer must pay the additional tax when
1-13 he files the report. [Notwithstanding any other provision of this
1-14 code, if the producer fails to remit a reasonable estimate of the
1-15 tax due in accordance with Section 201.2015 of this chapter, a
1-16 penalty of 10 percent of the delinquent required reasonable
1-17 estimate will be forfeited and due along with any additional tax
1-18 due with the report specified in this section.]
1-19 SECTION 3. Subsection (b), Section 201.2035, Tax Code, is
1-20 amended to read as follows:
1-21 (b) If the report the first purchaser is required to file
1-22 shows any additional tax due, the first purchaser must pay the tax
1-23 when he files the report. [Notwithstanding any other provision of
1-24 this code, if the purchaser fails to remit a reasonable estimate of
2-1 the tax due in accordance with Section 201.2015 of this chapter, a
2-2 penalty of 10 percent of the delinquent required reasonable
2-3 estimate will be forfeited and due along with any additional tax
2-4 due with the report specified in this section.]
2-5 SECTION 4. Subsection (b), Section 202.201, Tax Code, is
2-6 amended to read as follows:
2-7 (b) If the report the producer is required to file shows
2-8 additional tax due, the producer must pay the additional tax when
2-9 he files the report. [Notwithstanding any other provision of this
2-10 code, if the producer fails to remit a reasonable estimate of the
2-11 tax due in accordance with Section 202.1515 of this chapter, a
2-12 penalty of 10 percent of the delinquent required reasonable
2-13 estimate will be forfeited and due along with any additional tax
2-14 due with the report specified in this section.]
2-15 SECTION 5. Subsection (b), Section 202.202, Tax Code, is
2-16 amended to read as follows:
2-17 (b) If the report the first purchaser is required to file
2-18 shows additional tax due, the first purchaser must pay the
2-19 additional tax when he files the report. [Notwithstanding any
2-20 other provision of this code, if the first purchaser fails to remit
2-21 a reasonable estimate of the tax due in accordance with Section
2-22 202.1515 of this chapter, a penalty of 10 percent of the delinquent
2-23 required reasonable estimate will be forfeited and due along with
2-24 any additional tax due with the report specified in this section.]
2-25 SECTION 6. (a) This Act takes effect September 1, 2001.
2-26 (b) The change in law made by this Act does not affect taxes
3-1 imposed before the effective date of this Act, and the law in
3-2 effect before that date is continued in effect for purposes of the
3-3 liability for and collection of those taxes.
3-4 SECTION 7. The importance of this legislation and the
3-5 crowded condition of the calendars in both houses create an
3-6 emergency and an imperative public necessity that the
3-7 constitutional rule requiring bills to be read on three several
3-8 days in each house be suspended, and this rule is hereby suspended.
_______________________________ _______________________________
President of the Senate Speaker of the House
I hereby certify that S.B. No. 329 passed the Senate on
May 10, 1999, by the following vote: Yeas 30, Nays 0.
_______________________________
Secretary of the Senate
I hereby certify that S.B. No. 329 passed the House on
May 26, 1999, by a non-record vote.
_______________________________
Chief Clerk of the House
Approved:
_______________________________
Date
_______________________________
Governor