By Chavez                                             H.B. No. 2599
         77R5530 SMJ-D                           
                                A BILL TO BE ENTITLED
 1-1                                   AN ACT
 1-2     relating to electronic filing of certain tax reports and payments.
 1-4           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.