AN ACT 1-1 relating to the payment of ad valorem taxes by electronic funds 1-2 transfer. 1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-4 SECTION 1. Subsection (a), Section 31.06, Tax Code, is 1-5 amended to read as follows: 1-6 (a) Except as provided by Section 31.061, taxes are payable 1-7 only in currency of the United States. However, a collector may 1-8 accept a check or money order in payment of taxes, and may accept 1-9 payment by credit card or electronic funds transfer. A collector 1-10 and a person may enter into an agreement under which the person 1-11 pays taxes by electronic funds transfer. The agreement must: 1-12 (1) be in writing; 1-13 (2) be signed by the collector and the person; and 1-14 (3) specify the means or format of payment by 1-15 electronic funds transfer. 1-16 SECTION 2. Section 33.011, Tax Code, is amended by adding 1-17 Subsection (h) to read as follows: 1-18 (h) The governing body of a taxing unit shall waive 1-19 penalties and interest on a delinquent tax if: 1-20 (1) the tax is payable by electronic funds transfer 1-21 under an agreement entered into under Section 31.06(a); and 1-22 (2) the taxpayer submits evidence sufficient to show 1-23 that: 1-24 (A) the taxpayer attempted to pay the tax by 2-1 electronic funds transfer in the proper manner before the 2-2 delinquency date; 2-3 (B) the taxpayer's failure to pay the tax before 2-4 the delinquency date was caused by an error in the transmission of 2-5 the funds; and 2-6 (C) the tax was properly paid by electronic 2-7 funds transfer or otherwise not later than the 21st day after the 2-8 date the taxpayer knew or should have known of the delinquency. 2-9 SECTION 3. The importance of this legislation and the 2-10 crowded condition of the calendars in both houses create an 2-11 emergency and an imperative public necessity that the 2-12 constitutional rule requiring bills to be read on three several 2-13 days in each house be suspended, and this rule is hereby suspended, 2-14 and that this Act take effect and be in force from and after its 2-15 passage, and it is so enacted. _______________________________ _______________________________ President of the Senate Speaker of the House I hereby certify that S.B. No. 779 passed the Senate on April 7, 1999, by a viva-voce vote; and that the Senate concurred in House amendment on May 28, 1999, by the following vote: Yeas 30, Nays 0. _______________________________ Secretary of the Senate I hereby certify that S.B. No. 779 passed the House, with amendment, on May 26, 1999, by the following vote: Yeas 144, Nays 0, two present not voting. _______________________________ Chief Clerk of the House Approved: _______________________________ Date _______________________________ Governor