By McCall H.B. No. 2012
77R5530 SMJ-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to electronic filing of certain tax reports and payments.
1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION 1. Subchapter B, Chapter 111, Tax Code, is amended by
1-5 adding Sections 111.0625 and 111.0626 to read as follows:
1-6 Sec. 111.0625. ELECTRONIC TRANSFER OF CERTAIN PAYMENTS. The
1-7 comptroller by rule shall require a taxpayer who paid $100,000 or
1-8 more during the preceding fiscal year in a category of payments
1-9 required under this title to transfer payments in that category by
1-10 means of electronic funds transfer in accordance with Section
1-11 404.095, Government Code, if the comptroller reasonably anticipates
1-12 the person will pay at least that amount during the current fiscal
1-13 year.
1-14 Sec. 111.0626. ELECTRONIC FILING OF CERTAIN REPORTS. (a) The
1-15 comptroller by rule shall require electronic filing of a report
1-16 required under Chapter 151, 201, or 202, or an international fuel
1-17 tax agreement, for a taxpayer who is also required under Section
1-18 111.0625 to transfer payments by electronic funds transfer.
1-19 (b) The comptroller may adopt rules requiring electronic
1-20 filing of a report not described by Subsection (a).
1-21 (c) A rule adopted under this section must provide for a
1-22 waiver from the electronic filing requirement for a taxpayer who
1-23 cannot comply.
1-24 SECTION 2. Section 111.063, Tax Code, is amended to read as
2-1 follows:
2-2 Sec. 111.063. PENALTY FOR FAILURE TO USE ELECTRONIC
2-3 TRANSFERS AND FILINGS [TRANSFER OF FUNDS]. (a) The comptroller may
2-4 impose a penalty of five percent of the tax due on a person who:
2-5 (1) is required by statute or rule to pay the tax to
2-6 the comptroller by means of electronic funds transfer[;] and
2-7 [(2)] does not pay the tax by means of electronic
2-8 funds transfer; or
2-9 (2) is required under Section 111.0626 to file a
2-10 report electronically and does not file the report electronically.
2-11 (b) The penalties [penalty] provided by this section are
2-12 [is] in addition to any other penalty provided by law.
2-13 SECTION 3. This Act takes effect immediately if it receives
2-14 a vote of two-thirds of all the members elected to each house, as
2-15 provided by Section 39, Article III, Texas Constitution. If this
2-16 Act does not receive the vote necessary for immediate effect, this
2-17 Act takes effect September 1, 2001.