By Haywood                                             S.B. No. 329
         76R237 CBH-D                           
                                A BILL TO BE ENTITLED
 1-1                                   AN ACT
 1-2     relating to the date on which certain tax payments are due.
 1-3           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-4           SECTION 1.  The following provisions of the Tax Code are
 1-5     repealed:
 1-6                 (1)  Section 153.118(e);
 1-7                 (2)  Section 153.221(e);
 1-8                 (3)  Section 201.2015; and
 1-9                 (4)  Section 202.1515.
1-10           SECTION 2.  Section 201.203(b), Tax Code, is amended to read
1-11     as follows:
1-12           (b)  If the report the producer is required to file shows
1-13     additional tax due, the producer must pay the additional tax when
1-14     he files the report.  [Notwithstanding any other provision of this
1-15     code, if the producer fails to remit a reasonable estimate of the
1-16     tax due in accordance with Section 201.2015 of this chapter, a
1-17     penalty of 10 percent of the delinquent required reasonable
1-18     estimate will be forfeited and due along with any additional tax
1-19     due with the report specified in this section.]
1-20           SECTION 3.  Section 201.2035(b), Tax Code, is amended to read
1-21     as follows:
1-22           (b)  If the report the first purchaser is required to file
1-23     shows any additional tax due, the first purchaser must pay the tax
1-24     when he files the report.  [Notwithstanding any other provision of
 2-1     this code, if the purchaser fails to remit a reasonable estimate of
 2-2     the tax due in accordance with Section 201.2015 of this chapter, a
 2-3     penalty of 10 percent of the delinquent required reasonable
 2-4     estimate will be forfeited and due along with any additional tax
 2-5     due with the report specified in this section.]
 2-6           SECTION 4.  Section 202.201(b), Tax Code, is amended to read
 2-7     as follows:
 2-8           (b)  If the report the producer is required to file shows
 2-9     additional tax due, the producer must pay the additional tax when
2-10     he files the report.  [Notwithstanding any other provision of this
2-11     code, if the producer fails to remit a reasonable estimate of the
2-12     tax due in accordance with Section 202.1515 of this chapter, a
2-13     penalty of 10 percent of the delinquent required reasonable
2-14     estimate will be forfeited and due along with any additional tax
2-15     due with the report specified in this section.]
2-16           SECTION 5.  Section 202.202(b), Tax Code, is amended to read
2-17     as follows:
2-18           (b)  If the report the first purchaser is required to file
2-19     shows additional tax due, the first purchaser must pay the
2-20     additional tax when he files the report.  [Notwithstanding any
2-21     other provision of this code, if the first purchaser fails to remit
2-22     a reasonable estimate of the tax due in accordance with Section
2-23     202.1515 of this chapter, a penalty of 10 percent of the delinquent
2-24     required reasonable estimate will be forfeited and due along with
2-25     any additional tax due with the report specified in this section.]
2-26           SECTION 6.  (a)  This Act takes effect September 1, 1999.
2-27           (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.