By Hartnett H.B. No. 3146
Line and page numbers may not match official copy.
Bill not drafted by TLC or Senate E&E.
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the enforcement and collection of taxes, fees and other
1-3 revenue, and providing criminal penalties.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Article 2.12, Code of Criminal Procedure, is
1-6 amended to read as follows:
1-7 Art. 2.12. Who are peace officers. The following are peace
1-8 officers:
1-9 (1) sheriffs, their deputies, and those who hold a
1-10 permanent peace officer license issued under Chapter 415,
1-11 Government Code;
1-12 (2) constables, deputy constables, and those reserve
1-13 deputy constables who hold a permanent peace officer license issued
1-14 under Chapter 415, Government Code;
1-15 (3) marshals or police officers of an incorporated
1-16 city, town, or village, and those reserve municipal police officers
1-17 who hold a permanent peace officer license issued under Chapter
1-18 415, Government Code;
1-19 (4) rangers and officers commissioned by the Public
1-20 Safety Commission and the Director of the Department of Public
1-21 Safety;
1-22 (5) investigators of the district attorneys', criminal
1-23 district attorneys', and county attorneys' offices;
2-1 (6) law enforcement agents of the Texas Alcoholic
2-2 Beverage Commission;
2-3 (7) each member of an arson investigating unit
2-4 commissioned by a city, a county, or the state;
2-5 (8) officers commissioned under Section 37.081,
2-6 Education Code, or Subchapter E, Chapter 51, Education Code;
2-7 (9) officers commissioned by the General Services
2-8 Commission;
2-9 (10) law enforcement officers commissioned by the
2-10 Parks and Wildlife Commission;
2-11 (11) airport police officers commissioned by a city
2-12 with a population of more than one million, according to the most
2-13 recent federal census, that operates an airport that serves
2-14 commercial air carriers;
2-15 (12) airport security personnel commissioned as peace
2-16 officers by the governing body of any political subdivision of this
2-17 state, other than a city described by Subdivision (11), that
2-18 operates an airport that serves commercial air carriers;
2-19 (13) municipal park and recreational patrolmen and
2-20 security officers;
2-21 (14) security officers and investigators commissioned
2-22 as peace officers by the comptroller's office;
2-23 (15) officers commissioned by a water control and
2-24 improvement district under Section 49.216, Water Code;
2-25 (16) officers commissioned by a board of trustees
2-26 under Chapter 341, Acts of the 57th Legislature, Regular Session,
3-1 1961 (Article 1187f, Vernon's Texas Civil Statutes);
3-2 (17) investigators commissioned by the Texas State
3-3 Board of Medical Examiners;
3-4 (18) officers commissioned by the board of managers of
3-5 the Dallas County Hospital District, the Tarrant County Hospital
3-6 District, or the Bexar County Hospital District under Section
3-7 281.057, Health and Safety Code;
3-8 (19) county park rangers commissioned under Subchapter
3-9 E, Chapter 351, Local Government Code;
3-10 (20) investigators employed by the Texas Racing
3-11 Commission;
3-12 (21) officers commissioned by the State Board of
3-13 Pharmacy;
3-14 (22) officers commissioned by the governing body of a
3-15 metropolitan rapid transit authority under Section 451.108,
3-16 Transportation Code, or by a regional transportation authority
3-17 under Section 452.110, Transportation Code;
3-18 (23) investigators commissioned by the attorney
3-19 general under Section 402.009, Government Code;
3-20 (24) security officers and investigators commissioned
3-21 as peace officers under Chapter 466, Government Code;
3-22 (25) an officer employed by the Texas Department of
3-23 Health under Section 431.2471, Health and Safety Code;
3-24 (26) officers appointed by an appellate court under
3-25 Subchapter F, Chapter 53, Government Code;
3-26 (27) officers commissioned by the state fire marshal
4-1 under Chapter 417, Government Code;
4-2 (28) an investigator commissioned by the commissioner
4-3 of insurance under Article 1.10D, Insurance Code;
4-4 (29) apprehension specialists commissioned by the
4-5 Texas Youth Commission as officers under Section 61.0931, Human
4-6 Resources Code; [and]
4-7 (30) officers appointed by the executive director of
4-8 the Texas Department of Criminal Justice under Section 493.019,
4-9 Government Code.
4-10 (30) investigators commissioned by the Commission Law
4-11 Enforcement Officer Standards and Education under Section 415.016,
4-12 Government Code.
4-13 (30) board investigators commissioned by the Texas
4-14 Commission on Private Security under Section 10(f), Private
4-15 Investigators and Private Security Agencies Act (Article
4-16 4413(29bb), Vernon's Texas Civil Statutes).
4-17 SECTION 2. Section 411.109, Government Code, is amended to
4-18 read as follows:
4-19 (a) The comptroller is entitled to obtain from the
4-20 department criminal history record information maintained by the
4-21 department that the comptroller believes is necessary for the
4-22 enforcement or administration of Chapters [Chapter] 151, 152, 153,
4-23 154 or [Chapter] 155, Tax Code, including criminal history record
4-24 information that relates to a person who is:
4-25 (1) an applicant for a permit under any of those
4-26 chapters [Chapter 154 or Chapter 155, Tax Code];
5-1 (2) a permit holder under any [either] of those
5-2 chapters;
5-3 (3) an officer, director, stockholder owning 10
5-4 percent or more of the outstanding stock, partner, owner, or
5-5 managing employee of an applicant or permit holder under any
5-6 [either] of those chapters that is a corporation, association,
5-7 joint venture, syndicate, partnership or proprietorship;
5-8 (4) believed to have violated any of those chapters
5-9 [Chapter 154 or Chapter 155, Tax Code]; or
5-10 (5) being considered by the comptroller for employment
5-11 as a peace officer.
5-12 (b) The comptroller is entitled to obtain from the
5-13 department criminal history record information maintained by the
5-14 department that relates to a person who is an employee of or an
5-15 applicant for employment with the comptroller's office in a
5-16 position that involves:
5-17 (1) handling currency, checks or other funds;
5-18 (2) having access to taxpayer account information;
5-19 (3) working in a location designated by the
5-20 comptroller as a security-sensitive area; or
5-21 (4) performing financial management duties designated
5-22 by the comptroller as security sensitive.
5-23 (c) The comptroller is entitled to obtain from the
5-24 department criminal history record information maintained by the
5-25 department that the comptroller believes is necessary for the
5-26 enforcement or administration of Chapter 159, Tax Code [Criminal
6-1 history record information obtained by the comptroller under
6-2 Subsections (a) and (b) may not be released or disclosed to any
6-3 person except on court order or as provided by Subsection (d)].
6-4 (d) Criminal history record information obtained by the
6-5 comptroller under Subsections (a), (b) and (c) may not be released
6-6 or disclosed to any person except on court order or as provided in
6-7 Subsection (e) [The comptroller is not prohibited from disclosing
6-8 to a person who is the subject of criminal history record
6-9 information the dates and places of arrests, the offenses, and the
6-10 dispositions in the criminal history record information].
6-11 (e) The comptroller is not prohibited from disclosing to a
6-12 person who is the subject of criminal history record information
6-13 the dates and places of arrests, the offenses, and the dispositions
6-14 in the criminal history record information.
6-15 SECTION 3. Subsections (a) and (b), Section 111.010, Tax
6-16 Code, are amended to read as follows:
6-17 (a) The attorney general shall bring suit in the name of the
6-18 state and in the name of any local governmental entities that have
6-19 imposed sales and use taxes under Subtitle C of Title 3 of the
6-20 Texas Tax Code or other statutes to recover delinquent state taxes,
6-21 local sales and use taxes, tax penalties, and interest owed to the
6-22 state or to local governmental entities.
6-23 (b) This section applies to state taxes imposed by this
6-24 title or by other laws not included in this title and to local
6-25 sales and use taxes imposed by Subtitle C of Title 3 or other
6-26 statutes but does not apply to the state ad valorem tax on
7-1 property.
7-2 SECTION 4. Section 111.020, Tax Code, is amended by adding
7-3 subsection (f), to read as follows:
7-4 (f) Compliance with the provisions of subsection (a) of this
7-5 section shall not be a defense to an assessment of a person under
7-6 Section 111.024 of this code if:
7-7 (1) the amount withheld from the purchase price is not
7-8 sufficient to fully satisfy the liability of the seller of the
7-9 business or stock of goods; and
7-10 (2) the purchase price paid to the seller for the
7-11 business or stock of goods is not reasonably equivalent to the
7-12 value of the business or stock of goods.
7-13 SECTION 5. Subsections (a) and (c), Section 111.021, Tax
7-14 Code, are amended to read as follows:
7-15 (a) If a person is delinquent in the payment of an amount
7-16 required to be paid or has not paid an amount claimed in a
7-17 determination made against the person, the comptroller may notify
7-18 personally, [or] by [registered] mail or by means of facsimile or
7-19 electronic transmission any other person who:
7-20 (1) possesses or controls a credit, bank or savings
7-21 account, deposit, or other intangible or personal property
7-22 belonging to the delinquent or the person against whom the unpaid
7-23 determination is made, hereafter referred to as "assets"; or
7-24 (2) owes a debt to the delinquent or person against
7-25 whom the unpaid determination is made.
7-26 (c) A notice under this section may be given at any time
8-1 within three years after the payment becomes delinquent or within
8-2 three years after the last recording of a lien filed under this
8-3 title, but not thereafter. The notice must state the amount of
8-4 taxes, penalties and interest due and owing, and an additional
8-5 amount of penalties and interest that will accrue by operation of
8-6 law in a period not to exceed 30 days and, in the case of a credit,
8-7 bank, or savings account or deposit, is effective only up to that
8-8 amount.
8-9 SECTION 6. Section 111.022(a), Tax Code, is amended to read
8-10 as follows:
8-11 (a) If the comptroller believes that the collection of a tax
8-12 required to be paid to the state or the amount due for a tax period
8-13 [of a determination] is jeopardized by delay, the comptroller shall
8-14 issue a determination stating the amount and that the tax
8-15 collection is in jeopardy. The amount required to be paid to the
8-16 state or due for the tax period [determined] is due and payable
8-17 immediately.
8-18 SECTION 7. Subchapter A of Chapter 111, Tax Code, is amended
8-19 by adding Section 111.024, to read as follows:
8-20 Section 111.024. Liability in Fraudulent Transfers. (a) If
8-21 a person acquires a business or the assets of a business from a
8-22 taxpayer through a fraudulent transfer or a sham transaction, that
8-23 person shall be liable for any tax, penalty and interest owed by
8-24 the taxpayer.
8-25 (b) A transfer of a business or the assets of a business is
8-26 deemed to be a fraudulent transfer or a sham transaction if the
9-1 taxpayer made the transfer or undertook the transaction under any
9-2 of the following circumstances:
9-3 (1) with intent to evade, hinder, delay or prevent the
9-4 collection of any tax, penalty or interest owed under this title;
9-5 or
9-6 (2) without receiving a reasonably equivalent value in
9-7 exchange for the business or business assets subject to the
9-8 transfer or transaction;
9-9 (c) In determining the intent of the taxpayer under
9-10 subsection (b)(1) of this section, consideration may be given,
9-11 among other factors, to whether:
9-12 (1) the transfer was to a current or former business
9-13 insider, associate or employee of the taxpayer or to a person
9-14 related to the taxpayer within the third degree of consanguinity by
9-15 blood or marriage;
9-16 (2) the transfer was to a third party who subsequently
9-17 transferred the business or assets of the business to a current or
9-18 former business insider, associate or employee of the taxpayer or
9-19 to a person related to the taxpayer within the third degree of
9-20 consanguinity by blood or marriage;
9-21 (3) the taxpayer retained possession or control of the
9-22 business or the assets of the business transferred after the
9-23 transfer or transaction;
9-24 (4) the taxpayer's business and the transferee's
9-25 business are essentially operated as a single business entity at
9-26 the same location or locations;
10-1 (5) before the transfer or the transaction occurred,
10-2 the taxpayer had either been subjected to or apprised of impending
10-3 collection action by the comptroller or by the attorney general;
10-4 (6) the transfer or transaction was concealed;
10-5 (7) the taxpayer was insolvent at the time of the
10-6 transfer or became insolvent within thirty days after the transfer
10-7 or transaction occurred; or
10-8 (8) the transfer or transaction involved either all or
10-9 substantially all of the taxpayer's assets.
10-10 (d) This section does not apply to a transfer of a business
10-11 or the assets of a business through a court order upon dissolution
10-12 of a marriage or to a transfer by virtue of descent or distribution
10-13 or testate succession upon the death of a taxpayer.
10-14 SECTION 8. Section 113.009, Tax Code, is amended by adding
10-15 Subsection (c) to read as follows:
10-16 (c) A state tax lien filed under this chapter may not be
10-17 released fully before the taxpayer has paid any other tax, penalty,
10-18 interest, fee, or sum that the taxpayer owes the state and that is
10-19 administered or collected by the comptroller.
10-20 SECTION 9. Section 113.105(b), Tax Code, is amended to read
10-21 as follows:
10-22 (b) The state tax lien on personal property and real estate
10-23 attaches to personal property and real estate owned by the taxpayer
10-24 beginning on the first day of the period for which [on or after the
10-25 date] the lien is filed by the state.
10-26 SECTION 10. Section 151.023, Tax Code, is amended to read as
11-1 follows:
11-2 (a) The comptroller or another person authorized by the
11-3 comptroller in writing may examine, copy, and photograph the books,
11-4 returns, records, papers, and equipment of a person who sells
11-5 taxable items or of a person liable for the use tax and may
11-6 investigate the character of the business of the person to verify
11-7 the accuracy of the person's report or to determine the amount of
11-8 tax that may be required to be paid if no report has been filed.
11-9 (b) For the purpose of determining the amount of tax
11-10 collected and payable to the state, the amount of tax accruing and
11-11 due, and whether a tax liability has been incurred under this
11-12 chapter, the comptroller or a person authorized by the comptroller
11-13 may:
11-14 (1) inspect at any time during business hours any
11-15 business premises where a taxable event has occurred and there
11-16 examine, copy, and photograph the books, returns, records, papers,
11-17 and equipment relating to the conduct in question; and
11-18 (2) require by delivery of written notice to the
11-19 taxpayer, or to an employee, representative, or agent of the
11-20 taxpayer, that not later than the 10th working day after the date
11-21 of delivery, the taxpayer produce to an agent or designated
11-22 representative of the comptroller for inspection, the books,
11-23 records, papers, and returns relating to the taxable activity
11-24 stated in the notice.
11-25 SECTION 11. Section 151.025(a), Tax Code, is amended to read
11-26 as follows:
12-1 (a) All sellers and all other persons storing, using, or
12-2 consuming in this state a taxable item purchased from a retailer
12-3 shall keep the following records: [, receipts, invoices, and other
12-4 pertinent papers in the form that the comptroller reasonably
12-5 requires.]
12-6 (1) records of gross receipts, including documentation
12-7 in the form of receipts, shipping manifests, invoices and other
12-8 pertinent papers, from each rental, lease, taxable service and
12-9 taxable labor transaction occurring during each reporting period;
12-10 (2) records in the form of receipts, shipping
12-11 manifests, invoices, and other pertinent papers of all purchases of
12-12 taxable items from every source made during each reporting period;
12-13 and
12-14 (3) records in the form of receipts, shipping
12-15 manifests, invoices and other pertinent papers, which substantiate
12-16 any claimed deductions or exclusion authorized by law.
12-17 SECTION 12. Section 151.253(b), Tax Code, is amended to read
12-18 as follows:
12-19 (b) The comptroller shall fix the amount of security
12-20 required in each case, taking into consideration the amount of tax
12-21 that has or is expected to become due from the person under this
12-22 chapter and all other applicable local sales and use taxes [the
12-23 Local Sales and Use Tax Act] and the necessity to protect the state
12-24 against the failure to pay these taxes[, except that]. The [the]
12-25 maximum amount of security that may be required is the greater
12-26 [lesser] of $100,000 [$50,000] or four [three] times the amount of
13-1 the person's average monthly tax liability.
13-2 SECTION 13. Subchapter L, Chapter 151, Tax Code, is amended
13-3 by adding Section 151.7032 to read as follows:
13-4 Sec. 151.7032. FAILURE TO PAY TAXES COLLECTED; CRIMINAL
13-5 PENALTY. (a) A person commits an offense if the person,
13-6 intentionally or knowingly, fails to pay to the comptroller, as
13-7 required by this chapter, the sales tax collected by that person.
13-8 (b) An offense under this section is:
13-9 (1) a Class C misdemeanor if the amount of sales tax
13-10 collected and not paid is less than $10,000;
13-11 (2) a state jail felony if the amount of the sales tax
13-12 collected and not paid is $10,000 or more but less than $20,000;
13-13 (3) a felony of the third degree if the amount of the
13-14 sales tax collected and not paid is $20,000 or more but less than
13-15 $100,000; and
13-16 (4) a felony of the second degree if the amount of the
13-17 sales tax collected and not paid is $100,000 or more.
13-18 SECTION 14. Section 151.708, Tax Code, is amended to read as
13-19 follows:
13-20 Sec. 151.708. Selling Without a Permit; Criminal Penalty.
13-21 (a) A person or officer of a corporation commits an offense if the
13-22 person or corporation engages in business as a retailer in this
13-23 state without a permit required by this chapter or after the permit
13-24 is suspended.
13-25 (b) A [An] first offense under this section is a Class C
13-26 misdemeanor [punishable by a fine of not more than $500].
14-1 (c) A second offense under this section is a Class B
14-2 misdemeanor punishable by a fine only, not to exceed $2,000 [A
14-3 separate offense is committed each day that a person or officer of
14-4 a corporation violates this section].
14-5 (d) A third offense under this section is a Class A
14-6 misdemeanor punishable by a fine only, not to exceed $4,000.
14-7 (e) A fourth or subsequent offense under this section is a
14-8 Class A misdemeanor punishable by a fine not to exceed $4,000,
14-9 confinement in jail for a term not to exceed one year, or both such
14-10 fine and confinement.
14-11 (f) Each day a person or an officer of a corporation
14-12 operates a business without a permit or with a suspended permit, is
14-13 a separate offense under this section.
14-14 SECTION 15. Section 151.709, Tax Code, is amended to read as
14-15 follows:
14-16 Sec. 151.709. Failure to Furnish Report [or Information];
14-17 Criminal Penalty. (a) A person commits an offense if the person
14-18 refuses to furnish a report [or other data] as required by this
14-19 chapter or by the comptroller as authorized by this chapter.
14-20 (b) A [An] first offense under this section is a Class C
14-21 misdemeanor [punishable by a fine of not more than $500].
14-22 (c) A second offense under this section is a Class B
14-23 misdemeanor punishable by a fine only, not to exceed $2,000.
14-24 (d) A third or subsequent offense under this section is a
14-25 Class A misdemeanor punishable by a fine only, not to exceed
14-26 $4,000.
15-1 SECTION 16. Subchapter L, Chapter 151, Tax Code, is amended
15-2 by adding Section 151.7101 to read as follows:
15-3 Sec. 151.7101. ELECTION OF OFFENSES. If a violation of any
15-4 criminal provision of this chapter by a taxpayer constitutes
15-5 another offense under the laws of this state, the state may elect
15-6 the offense for which it will prosecute the taxpayer.
15-7 SECTION 17. Subchapter L, Chapter 151, Tax Code, is amended
15-8 by adding Section 151.7102 to read as follows:
15-9 Sec. 151.7102. FALSE ENTRY, FAILURE TO ENTER IN RECORDS.
15-10 (a) A person commits an offense if that person intentionally or
15-11 knowingly conceals, destroys, makes a false entry in, or fails to
15-12 make an entry in records that are required to be made or kept under
15-13 this chapter.
15-14 (b) An offense under this section is a felony of the third
15-15 degree.
15-16 SECTION 18. Subchapter L, Chapter 151, Tax Code, is amended
15-17 by adding Section 151.7103 to read as follows:
15-18 Sec. 151.7103. FAILURE TO PRODUCE FOR INSPECTION OR ALLOW
15-19 INSPECTION OF RECORDS. (a) A person commits an offense if that
15-20 person, after being asked to produce or allow inspection of records
15-21 by a person authorized by the comptroller, fails to allow
15-22 inspection of or produce for inspection, after the allowed time,
15-23 any records required to be kept under this chapter.
15-24 (b) An offense under this section is a Class C misdemeanor.
15-25 Each day of failure, after request, to allow inspection of records
15-26 or produce records for inspection is a separate offense.
16-1 SECTION 19. Subchapter L, Chapter 151, Tax Code, is amended
16-2 by adding Section 151.714 to read as follows:
16-3 Sec. 151.714. VENUE FOR CRIMINAL PROSECUTION. Venue for
16-4 prosecution for any offense under this Chapter shall be in Travis
16-5 County or the county in which any element of the offense occurs.
16-6 SECTION 20. Section 152.101(b), Tax Code, is amended to read
16-7 as follows:
16-8 (b) An offense under this section is a felony of the third
16-9 degree [punishable by imprisonment for not less than two nor more
16-10 than five years or a fine of not more than $1,000, or both].
16-11 SECTION 21. Section 152.102(b), Tax Code, is amended to read
16-12 as follows:
16-13 (b) An offense under this section is a Class C misdemeanor
16-14 [punishable by a fine of not less than $10 nor more than $500 or
16-15 confinement in the county jail for not less than one day nor more
16-16 than 30 days, or both].
16-17 SECTION 22. Section 152.103(b), Tax Code, is amended to read
16-18 as follows:
16-19 (b) An offense under this section is a Class C misdemeanor
16-20 [punishable by a fine of not less than $25 nor more than $500].
16-21 SECTION 23. Subchapter F, Chapter 152, Tax Code, is amended
16-22 by adding Section 152.104 to read as follows:
16-23 Sec. 152.104. FAILURE TO REMIT TAX COLLECTED. (a) A person
16-24 commits an offense if a dealer, as defined in Art. 6686(1),
16-25 Vernon's Texas Civil Statutes, or a person acting in the capacity
16-26 of a dealer, intentionally or knowingly fails to pay to the tax
17-1 assessor-collector, the motor vehicle sales tax collected as
17-2 required by this chapter.
17-3 (b) An offense under this section is:
17-4 (1) a Class C misdemeanor if the value of the tax
17-5 collected and not paid is less than $1,500;
17-6 (2) a state jail felony if the value of the tax
17-7 collected and not paid is $1,500 or more, but less than $20,000;
17-8 (3) a felony of the third degree if the value of the
17-9 tax collected and not paid is $20,000 or more but less than
17-10 $100,000;
17-11 (4) a felony of the second degree if the value of the
17-12 tax collected and not paid is $100,000 or more but less than
17-13 $200,000; and
17-14 (5) a felony of the first degree if the value of the
17-15 tax collected and not paid is $200,000 or more.
17-16 SECTION 24. Subchapter F, Chapter 152, Tax Code, is amended
17-17 by adding Section 152.105 to read as follows:
17-18 Sec. 152.105. AGGREGATION OF AMOUNTS COLLECTED BUT NOT PAID.
17-19 When amounts are obtained in violation of Section 152.104, pursuant
17-20 to one scheme or continuing course of conduct, whether from the
17-21 same or several resources, the conduct may be considered as one
17-22 offense and the amounts aggregated in determining the grade of the
17-23 offense.
17-24 SECTION 25. Subchapter F, Chapter 152, Tax Code, is amended
17-25 by adding Section 152.106 to read as follows:
17-26 Sec. 152.106. VENUE FOR CRIMINAL PROSECUTIONS.
18-1 Venue for prosecution of any offense under this chapter is
18-2 in:
18-3 (1) the county in which any element of the offense
18-4 occurs; or
18-5 (2) Travis County.
18-6 SECTION 26. Section 153.402(a), Tax Code, is amended to read
18-7 as follows:
18-8 (a) A person forfeits to the state a civil penalty of not
18-9 less than $25 nor more than $200 if the person:
18-10 (1) refuses to stop and permit the inspection and
18-11 examination of a motor vehicle transporting or using motor fuel on
18-12 demand of a peace officer or the comptroller;
18-13 (2) operates a motor vehicle in this state without a
18-14 valid interstate trucker's or a trip permit when the person is
18-15 required to hold one of those permits;
18-16 (3) operates a liquefied gas-propelled motor vehicle
18-17 that is required to be licensed in Texas, including motor vehicles
18-18 equipped with dual carburetion, and does not display a current
18-19 liquefied gas tax decal or multistate fuels tax agreement decal;
18-20 (4) makes a tax-free sale or delivery of liquefied gas
18-21 into the fuel supply tank of a motor vehicle that does not display
18-22 a current Texas liquefied gas tax decal;
18-23 (5) makes a taxable sale or delivery of liquefied gas
18-24 without holding a valid dealer's permit;
18-25 (6) makes a tax-free sale or delivery of liquefied gas
18-26 into the fuel supply tank of a motor vehicle bearing out-of-state
19-1 license plates;
19-2 (7) makes a delivery of liquefied gas into the fuel
19-3 supply tank of a motor vehicle bearing Texas license plates and no
19-4 Texas liquefied gas tax decal, unless licensed under a multistate
19-5 fuels tax agreement;
19-6 (8) transports gasoline or diesel fuel in any cargo
19-7 tank that has a connection by pipe, tube, valve, or otherwise with
19-8 the fuel injector or carburetor or with the fuel supply tank
19-9 feeding the fuel injector or carburetor of the motor vehicle
19-10 transporting the product;
19-11 (9) sells or delivers gasoline or diesel fuel from any
19-12 fuel supply tank connected with the fuel injector or carburetor of
19-13 a motor vehicle;
19-14 (10) owns or operates a motor vehicle for which
19-15 reports or mileage records are required by this chapter without an
19-16 operating odometer or other device in good working condition to
19-17 record accurately the miles traveled;
19-18 (11) furnishes to a supplier a signed statement [to a
19-19 supplier] for purchasing diesel fuel tax free and then uses the tax
19-20 free diesel fuel to operate a diesel powered motor vehicle on the
19-21 public highway [of a type that may be legally used by the purchaser
19-22 for the operation of a motor vehicle on the public highway under
19-23 state or federal law tax free when he owns, operates, or acquires a
19-24 diesel-powered motor vehicle];
19-25 (12) fails or refuses to comply with or violates a
19-26 provision of this chapter;
20-1 (13) fails or refuses to comply with or violates a
20-2 comptroller's rule for administering or enforcing this chapter;
20-3 (14) is an importer who does not obtain an import
20-4 verification number when required by this chapter; or
20-5 (15) purchases motor fuel for export, on which the tax
20-6 imposed by this chapter has not been paid, and subsequently diverts
20-7 or causes the motor fuel to be diverted to a destination in this
20-8 state or any other state or country other than the originally
20-9 designated state or country without first obtaining a diversion
20-10 number.
20-11 SECTION 27. Section 153.403, Tax Code, is amended to read as
20-12 follow:
20-13 Sec. 153.403. Criminal Offenses. Except as provided by
20-14 Section 153.404 of this code, a person commits an offense if the
20-15 person:
20-16 (1) refuses to stop and permit the inspection and
20-17 examination of a motor vehicle transporting or using motor fuel on
20-18 the demand of a peace officer or the comptroller;
20-19 (2) is required to hold a valid trip permit or
20-20 interstate trucker's permit, but operates a motor vehicle in this
20-21 state without a valid trip permit or interstate trucker's permit;
20-22 (3) operates a liquefied gas-propelled motor vehicle
20-23 that is required to be licensed in Texas, including a motor vehicle
20-24 equipped with dual carburetion, and does not display a current
20-25 liquefied gas tax decal or multistate fuels tax agreement decal;
20-26 (4) transports gasoline or diesel fuel in any cargo
21-1 tank that has a connection by pipe, tube, valve, or otherwise with
21-2 the fuel injector or carburetor or with the fuel supply tank
21-3 feeding the fuel injector or carburetor of the motor vehicle
21-4 transporting the product;
21-5 (5) sells or delivers gasoline or diesel fuel from a
21-6 fuel supply tank that is connected with the fuel injector or
21-7 carburetor of a motor vehicle;
21-8 (6) owns or operates a motor vehicle for which reports
21-9 or mileage records are required by this chapter without an
21-10 operating odometer or other device in good working condition to
21-11 record accurately the miles traveled;
21-12 (7) as a diesel tax prepaid user fails to prepay the
21-13 tax on every diesel-powered motor vehicle owned or operated by him;
21-14 (8) uses dyed diesel fuel, on which a tax is required
21-15 to be paid, for the operation of a motor vehicle on a public
21-16 highway;
21-17 (9) makes a tax-free sale or delivery of liquefied gas
21-18 into the fuel supply tank of a motor vehicle that does not display
21-19 a current Texas liquefied gas tax decal;
21-20 (10) makes a sale or delivery of liquefied gas on
21-21 which the person knows the tax is required to be collected, if at
21-22 the time the sale is made the person does not hold a valid dealer's
21-23 permit;
21-24 (11) makes a tax-free sale or delivery of liquefied
21-25 gas into the fuel supply tank of a motor vehicle bearing
21-26 out-of-state license plates;
22-1 (12) makes a delivery of liquefied gas into the fuel
22-2 supply tank of a motor vehicle bearing Texas license plates and no
22-3 Texas liquefied gas tax decal, unless licensed under a multistate
22-4 fuels tax agreement;
22-5 (13) refuses to permit the comptroller or the attorney
22-6 general to inspect, examine, or audit a book or record required to
22-7 be kept by a distributor, supplier, dyed diesel fuel bonded user,
22-8 agricultural bonded user, dealer, interstate trucker, aviation fuel
22-9 dealer, jobber, common or contract carrier, or any person required
22-10 to hold a permit under this chapter;
22-11 (14) refuses to permit the comptroller or the attorney
22-12 general to inspect or examine any plant, equipment, materials, or
22-13 premises where motor fuel is produced, processed, stored, sold,
22-14 delivered, or used;
22-15 (15) refuses to permit the comptroller, [or] the
22-16 attorney general, an employee of either of those officials, a peace
22-17 officer, an employee of the Texas Natural Resource Conservation
22-18 Commission, or an employee of the Department of Agriculture to
22-19 measure or gauge the contents of or take samples from a storage
22-20 tank or container on premises where motor fuel is produced,
22-21 processed, stored, sold, delivered, or used;
22-22 (16) is a distributor, dyed diesel fuel bonded user,
22-23 agricultural bonded user, interstate trucker, or supplier and fails
22-24 or refuses to make or deliver to the comptroller a report required
22-25 by this chapter to be made and delivered to the comptroller;
22-26 (17) is an importer who does not obtain an import
23-1 verification number when required by this chapter;
23-2 (18) purchases motor fuel for export, on which the tax
23-3 imposed by this chapter has not been paid, and subsequently diverts
23-4 or causes the motor fuel to be diverted to a destination in this
23-5 state or any other state or country other than the originally
23-6 designated state or country without first obtaining a diversion
23-7 number;
23-8 (19) conceals motor fuel with the intent of engaging
23-9 in any conduct proscribed by this chapter or refuses to make sales
23-10 of motor fuel on the volume-corrected basis prescribed by this
23-11 chapter;
23-12 (20) refuses, while transporting motor fuel, to stop
23-13 the motor vehicle he is operating when called on to do so by a
23-14 person authorized to stop the motor vehicle;
23-15 (21) refuses to surrender a motor vehicle and cargo
23-16 for impoundment after being ordered to do so by a person authorized
23-17 to impound the motor vehicle and cargo;
23-18 (22) mutilates, destroys, or secretes a book or record
23-19 required by this chapter to be kept by a distributor, supplier,
23-20 dyed diesel fuel bonded user, agricultural bonded user, dealer,
23-21 interstate trucker, aviation fuel dealer, jobber, or person
23-22 required to hold a permit under this chapter;
23-23 (23) is a distributor, supplier, dyed diesel fuel
23-24 bonded user, agricultural bonded user, dealer, interstate trucker,
23-25 aviation fuel dealer, jobber, or other person required to hold a
23-26 permit under this chapter, or the agent or employee of one of those
24-1 persons and makes a false entry or fails to make an entry in the
24-2 books and records required under this chapter to be made by the
24-3 person or fails to retain a document as required by this chapter;
24-4 (24) transports in any manner motor fuel under a false
24-5 cargo manifest or shipping document, or transports in any manner
24-6 motor fuel to a location without delivering at the same time a
24-7 shipping document relating to that shipment;
24-8 (25) engages in a motor fuel transaction that requires
24-9 that the person have a permit under this chapter without then and
24-10 there holding the required permit;
24-11 (26) makes and delivers to the comptroller a report
24-12 required under this chapter to be made and delivered to the
24-13 comptroller, if the report contains false information;
24-14 (27) forges, falsifies, or alters an invoice
24-15 prescribed by law;
24-16 (28) makes any statement, knowing said statement to be
24-17 false, in a claim for a tax refund filed with the comptroller;
24-18 (29) furnishes to a supplier a signed statement for
24-19 purchasing diesel fuel tax free and then uses the tax free diesel
24-20 fuel to operate a diesel powered motor vehicle on the public
24-21 highway [of a type that may be legally used by the purchaser for
24-22 the operation of a motor vehicle on the public highway under state
24-23 or federal law tax free when he owns, operates, or acquires a
24-24 diesel-powered motor vehicle];
24-25 (30) holds an aviation fuel dealer's permit and makes
24-26 a taxable sale or use of any gasoline or diesel fuel;
25-1 (31) fails to remit any tax funds collected by a
25-2 distributor, supplier, dyed diesel fuel bonded user, agricultural
25-3 bonded user, dealer, interstate trucker, jobber, or any other
25-4 person required to hold a permit under this chapter;
25-5 (32) makes a sale of diesel fuel tax free into a
25-6 storage facility of a person who:
25-7 (A) is not permitted as a supplier, as an
25-8 aviation fuel dealer, as a dyed diesel fuel bonded user, as an
25-9 agricultural bonded user, or as a diesel tax prepaid user of diesel
25-10 fuel; or
25-11 (B) does not furnish to the permitted supplier a
25-12 signed statement prescribed in Section 153.205 of this code;
25-13 (33) makes a sale of gasoline tax free to any person
25-14 who is not permitted as either a distributor or an aviation fuel
25-15 dealer;
25-16 (34) is a dealer who purchases any motor fuel tax free
25-17 when not authorized to make a tax-free purchase under this chapter;
25-18 (35) is a dealer who purchases motor fuel with the
25-19 intent to evade any tax imposed by this chapter, or who accepts a
25-20 delivery of motor fuel by any means and does not at the same time
25-21 accept or receive a shipping document relating to the delivery;
25-22 (36) transports motor fuel for which a cargo manifest
25-23 or shipping document is required to be carried without possessing
25-24 or exhibiting on demand by an officer authorized to make the demand
25-25 a cargo manifest or shipping document containing the information
25-26 required to be shown on the manifest or shipping document;
26-1 (37) imports, sells, uses, distributes, or stores
26-2 motor fuel within this state on which the taxes imposed by this
26-3 chapter are owed but have not been first paid to or reported by the
26-4 holder of a distributor, supplier, liquefied gas dealer, interstate
26-5 trucker, diesel tax prepaid user, dyed diesel fuel bonded user, or
26-6 agricultural bonded user permit;
26-7 (38) blends products together to produce a blended
26-8 fuel that is offered for sale, sold, or used that expands the
26-9 volume of the original product to evade paying applicable motor
26-10 fuel taxes; or
26-11 (39) evades or attempts to evade in any manner a tax
26-12 imposed on motor fuel by this chapter.
26-13 SECTION 28. Subsections (c) and (d), Section 153.404, Tax
26-14 Code, are amended to read as follows:
26-15 (c) The prohibition under Section 153.403(32) does not apply
26-16 to the tax-free sale or distribution of diesel fuel authorized by
26-17 Section 153.203(1), (2), [or] (5), (8), or (9).
26-18 (d) The prohibition under Section 153.403(33) does not apply
26-19 to the tax-free sale or distribution of gasoline under Section
26-20 153.104(2), [or] (4), (7), or (8).
26-21 SECTION 29. Section 183.053(b), Tax Code, is amended to read
26-22 as follows:
26-23 (b) The total of bonds, certificates of deposit, letters of
26-24 credit, or other security determined to be sufficient by the
26-25 comptroller of a permittee subject to the tax imposed by this
26-26 chapter shall be in an amount that the comptroller determines to be
27-1 sufficient to protect the fiscal interest of the state. The
27-2 comptroller may not set the amount of security at less than $1,000
27-3 or more than $50,000 [$25,000].
27-4 SECTION 30. Article 8.15(A), Texas Business Corporation Act,
27-5 is amended to read as follows:
27-6 (A) The original and a copy of such application for
27-7 withdrawal, along with a certificate from the comptroller
27-8 [Comptroller of Public Accounts] that all [franchise] taxes,
27-9 including all applicable penalties and interest, administered by
27-10 the comptroller under Title 2, Tax Code, have been paid, shall be
27-11 delivered to the secretary [Secretary] of state [State]. If the
27-12 secretary [Secretary] of state [State] finds that such application
27-13 conforms to the provisions of this Act, the secretary [Secretary]
27-14 of state [State] shall, when the appropriate filing fee is paid as
27-15 required by law:
27-16 (1) Endorse on the original and the copy the word
27-17 "Filed," and the month, day, and year of the filing thereof.
27-18 (2) File the original in the office of the secretary
27-19 [Secretary] of state [State].
27-20 (3) Issue a certificate of withdrawal to which shall
27-21 be affixed the copy.
27-22 SECTION 31. Article 6.08(A), Texas Limited Liability Company
27-23 Act (Article 1528n, Vernon's Texas Civil Statutes), is amended to
27-24 read as follows:
27-25 (A) The original and a copy of such articles of dissolution,
27-26 along with a certificate from the comptroller that all [franchise]
28-1 taxes, including all applicable penalties and interest,
28-2 administered by the comptroller under Title 2, Tax Code, have been
28-3 paid, shall be delivered to the secretary [Secretary] of state
28-4 [State]. If the secretary [Secretary] of state [State] finds that
28-5 such articles of dissolution conform to law, the secretary
28-6 [Secretary] of state [State] shall, when the appropriate filing fee
28-7 is paid as required by law:
28-8 (1) Endorse on the original and copy the word "Filed,"
28-9 and the month, day, and year of the filing thereof.
28-10 (2) File the original in the secretary [Secretary] of
28-11 state's [State's] Office.
28-12 (3) Issue a certificate of dissolution to which there
28-13 shall be affixed the copy.
28-14 SECTION 32. Article 7.10(A), Texas Limited Liability Company
28-15 Act (Article 1528n, Vernon's Texas Civil Statutes), is amended to
28-16 read as follows:
28-17 (A) The original and a copy of such application for
28-18 withdrawal, along with a certificate from the comptroller that all
28-19 [franchise] taxes, including all applicable penalties and interest
28-20 administered by the comptroller under Title 2, Tax Code, have been
28-21 paid, shall be delivered to the secretary [Secretary] of state
28-22 [State]. If the secretary [Secretary] of state [State] finds that
28-23 such application conforms to the provisions of this Act, the
28-24 secretary [Secretary] of state [State] shall, when the appropriate
28-25 filing fee is paid as required by law:
28-26 (1) Endorse on the original and the copy the word
29-1 "Filed," and the month, day, and year of the filing thereof.
29-2 (2) File the original in the secretary [Secretary] of
29-3 state's [State's] office.
29-4 (3) Issue a certificate of withdrawal to which there
29-5 shall be affixed the copy.
29-6 SECTION 33. The following sections of the Tax Code are
29-7 repealed: 151.710, 321.309, 321.310, 321.311, 322.206, 322.207,
29-8 322.208, 323.309, 323.310 and 323.311.
29-9 SECTION 34. This Act takes effect September 1, 2001.
29-10 SECTION 35. (a) The changes in law made by Sections 9 and
29-11 10 of this Act apply only to a lien filed on or after the effective
29-12 date of this Act. A lien filed before the effective date of this
29-13 Act is governed by the law in effect on the date the lien was
29-14 filed, and that law is continued in effect for that purpose.
29-15 (b) The changes in law made by Sections 14 through 26, and
29-16 by Section 28 of this Act apply only to an offense committed on or
29-17 after the effective date of this Act. For purposes of this section,
29-18 an offense is committed before the effective date of this Act if
29-19 any element of the offense is committed before that date.
29-20 (c) An offense committed before the effective date of this
29-21 Act is covered by the law in effect when the offense was committed,
29-22 and the former law is continued in effect for that purpose.
29-23 (d) The change in law made by Section 27 of this Act applies
29-24 only to a signed statement furnished on or after the effective date
29-25 of this Act. A signed statement furnished before the effective
29-26 date of this Act is governed by the law in effect on the date the
30-1 statement was furnished, and that law is continued in effect for
30-2 that purpose.