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1-5 repealed: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.