1-1 By: Haywood S.B. No. 329
1-2 (In the Senate - Filed January 29, 1999; February 2, 1999,
1-3 read first time and referred to Committee on Natural Resources;
1-4 April 29, 1999, reported favorably, as amended, by the following
1-5 vote: Yeas 5, Nays 0; April 29, 1999, sent to printer.)
1-6 COMMITTEE AMENDMENT NO. 1 By: Haywood
1-7 Amend S.B. No. 329, SECTION 6, Subsection (a), by deleting "1999"
1-8 and inserting "2001" in its place.
1-9 A BILL TO BE ENTITLED
1-10 AN ACT
1-11 relating to the date on which certain tax payments are due.
1-12 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-13 SECTION 1. The following provisions of the Tax Code are
1-14 repealed:
1-15 (1) Subsection (e), Section 153.118;
1-16 (2) Subsection (e), Section 153.221;
1-17 (3) Section 201.2015; and
1-18 (4) Section 202.1515.
1-19 SECTION 2. Subsection (b), Section 201.203, Tax Code, is
1-20 amended to read as follows:
1-21 (b) If the report the producer is required to file shows
1-22 additional tax due, the producer must pay the additional tax when
1-23 he files the report. [Notwithstanding any other provision of this
1-24 code, if the producer fails to remit a reasonable estimate of the
1-25 tax due in accordance with Section 201.2015 of this chapter, a
1-26 penalty of 10 percent of the delinquent required reasonable
1-27 estimate will be forfeited and due along with any additional tax
1-28 due with the report specified in this section.]
1-29 SECTION 3. Subsection (b), Section 201.2035, Tax Code, is
1-30 amended to read as follows:
1-31 (b) If the report the first purchaser is required to file
1-32 shows any additional tax due, the first purchaser must pay the tax
1-33 when he files the report. [Notwithstanding any other provision of
1-34 this code, if the purchaser fails to remit a reasonable estimate of
1-35 the tax due in accordance with Section 201.2015 of this chapter, a
1-36 penalty of 10 percent of the delinquent required reasonable
1-37 estimate will be forfeited and due along with any additional tax
1-38 due with the report specified in this section.]
1-39 SECTION 4. Subsection (b), Section 202.201, Tax Code, is
1-40 amended to read as follows:
1-41 (b) If the report the producer is required to file shows
1-42 additional tax due, the producer must pay the additional tax when
1-43 he files the report. [Notwithstanding any other provision of this
1-44 code, if the producer fails to remit a reasonable estimate of the
1-45 tax due in accordance with Section 202.1515 of this chapter, a
1-46 penalty of 10 percent of the delinquent required reasonable
1-47 estimate will be forfeited and due along with any additional tax
1-48 due with the report specified in this section.]
1-49 SECTION 5. Subsection (b), Section 202.202, Tax Code, is
1-50 amended to read as follows:
1-51 (b) If the report the first purchaser is required to file
1-52 shows additional tax due, the first purchaser must pay the
1-53 additional tax when he files the report. [Notwithstanding any
1-54 other provision of this code, if the first purchaser fails to remit
1-55 a reasonable estimate of the tax due in accordance with Section
1-56 202.1515 of this chapter, a penalty of 10 percent of the delinquent
1-57 required reasonable estimate will be forfeited and due along with
1-58 any additional tax due with the report specified in this section.]
1-59 SECTION 6. (a) This Act takes effect September 1, 1999.
1-60 (b) The change in law made by this Act does not affect taxes
1-61 imposed before the effective date of this Act, and the law in
1-62 effect before that date is continued in effect for purposes of the
1-63 liability for and collection of those taxes.
2-1 SECTION 7. The importance of this legislation and the
2-2 crowded condition of the calendars in both houses create an
2-3 emergency and an imperative public necessity that the
2-4 constitutional rule requiring bills to be read on three several
2-5 days in each house be suspended, and this rule is hereby suspended.
2-6 * * * * *