By Davis of Dallas H.B. No. 3608
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 tax administration and procedure.
1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION 1. Section 111.104, Tax Code, amended to read as
1-5 follows:
1-6 (a) If the comptroller finds that an amount of tax, penalty,
1-7 or interest has been [unlawfully or] erroneously collected, the
1-8 comptroller shall credit the amount against any other amount when
1-9 due and payable by the taxpayer from whom the amount was collected.
1-10 The remainder of the amount, if any, [may] shall be refunded to the
1-11 taxpayer [from money appropriated for tax refund purposes].
1-12 (b) A tax refund claim may be filed with the comptroller by
1-13 the person who paid the tax or by the person's attorney, assignee,
1-14 or other successor.
1-15 (c) A claim for a refund must:
1-16 (1) be written;
1-17 (2) state the grounds on which the claim is founded;
1-18 and
1-19 (3) be filed before the expiration of the applicable
1-20 limitation period as provided by this code or before the expiration
1-21 of the six months after a jeopardy or deficiency determination
1-22 becomes final, whichever period expires later.
1-23 (d) A refund claim for an amount of tax, penalty, and
2-1 interest and the tax payment period for which the determination was
2-2 issued. The failure to file a timely tax refund claim is a waiver
2-3 of any demand against the state for an alleged overpayment.
2-4 (e) This section applies to all taxes and license fees
2-5 collected or administered by the comptroller, except the state
2-6 property tax.
2-7 (f) No taxes, penalties, or interest may be refunded to a
2-8 person who has collected the taxes from another person unless the
2-9 person has refunded all the taxes, penalties, and interest to the
2-10 person from whom the taxes were collected.
2-11 SECTION 2. Section 111.105, Tax Code, amended to read as
2-12 follows:
2-13 (a) A person claiming a refund under Section 111.104 of this
2-14 code is entitled to a hearing on the claim if the person requests a
2-15 hearing in accordance with procedures prescribed by the
2-16 comptroller. The person is entitled to [20] 30 days' notice of the
2-17 time and place of the hearing.
2-18 (b) A decision of the comptroller following a hearing on a
2-19 claim for a refund becomes final [20] 30 days after service on the
2-20 claimant of the notice of the order or decision.
2-21 (c) A tax refund claimant who is dissatisfied with the
2-22 decision on the claim is entitled to file a motion for rehearing.
2-23 (d) A motion for rehearing on a tax refund claim must be
2-24 written and assert each specific ground of error. The amount of
2-25 the refund must be set out in the motion for rehearing.
2-26 SECTION 3. Each change in law made by this Act is a
3-1 clarification of existing law and does not imply that existing law
3-2 may be construed as inconsistent with the law as amended by this
3-3 Act.
3-4 SECTION 4. This Act takes effect October 1, 2001.
3-5 SECTION 5. The importance of this legislation and the
3-6 condition of the calendars in both houses create an emergency and
3-7 an imperative public necessity that the constitutional rule
3-8 requiring bills to be read on three several days in each house be
3-9 suspended, and this rule is hereby suspended.