76R14720 SMH-F                          
         By Madla                                               S.B. No. 779
         Substitute the following for S.B. No. 779:
         By Craddick                                        C.S.S.B. No. 779
                                A BILL TO BE ENTITLED
 1-1                                   AN ACT
 1-2     relating to the payment of ad valorem taxes by electronic funds
 1-3     transfer.
 1-4           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-5           SECTION 1.  Subsection (a), Section 31.06, Tax Code, is
 1-6     amended to read as follows:
 1-7           (a)  Except as provided by Section 31.061, taxes are payable
 1-8     only in currency of the United States.  However, a collector may
 1-9     accept a check or money order in payment of taxes, and may accept
1-10     payment by credit card or electronic funds transfer.  A collector
1-11     and a person may enter into an agreement under which the person
1-12     pays taxes by electronic funds transfer.  The agreement must:
1-13                 (1)  be in writing;
1-14                 (2)  be signed by the collector and the person; and
1-15                 (3)  specify the means or format of payment by
1-16     electronic funds transfer.
1-17           SECTION 2.  Section 33.011, Tax Code, is amended by adding
1-18     Subsection (h) to read as follows:
1-19           (h)  The governing body of a taxing unit shall waive
1-20     penalties and interest on a delinquent tax if:
1-21                 (1)  the tax is payable by electronic funds transfer
1-22     under an agreement entered into under Section 31.06(a); and
1-23                 (2)  the taxpayer submits evidence sufficient to show
1-24     that:
 2-1                       (A)  the taxpayer attempted to pay the tax by
 2-2     electronic funds transfer in the proper manner before the
 2-3     delinquency date;
 2-4                       (B)  the taxpayer's failure to pay the tax before
 2-5     the delinquency date was caused by an error in the transmission of
 2-6     the funds; and
 2-7                       (C)  the tax was properly paid by electronic
 2-8     funds transfer or otherwise not later than the 21st day after the
 2-9     date the taxpayer knew or should have known of the delinquency.
2-10           SECTION 3.  The importance of this legislation and the
2-11     crowded condition of the calendars in both houses create an
2-12     emergency and an imperative public necessity that the
2-13     constitutional rule requiring bills to be read on three several
2-14     days in each house be suspended, and this rule is hereby suspended,
2-15     and that this Act take effect and be in force from and after its
2-16     passage, and it is so enacted.