By: Duncan S.B. No. 640
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
1-5 by 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.
1-15 (a) The comptroller by rule shall require electronic filing of a
1-16 report required under Chapter 151, 201, or 202, or an international
1-17 fuel tax agreement, for a taxpayer who is also required under
1-18 Section 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
1-25 follows:
2-1 Sec. 111.063. PENALTY FOR FAILURE TO USE ELECTRONIC
2-2 TRANSFERS AND FILINGS [FUNDS TRANSFER]. (a) The comptroller may
2-3 impose a penalty of five percent of the tax due on a person who:
2-4 (1) is required by statute or rule to pay the tax to
2-5 the comptroller by means of electronic funds transfer[;] and
2-6 [(2)] does not pay the tax by means of electronic
2-7 funds transfer; or
2-8 (2) is required under Section 111.0626 to file a
2-9 report electronically and does not file the report electronically.
2-10 (b) The penalties [penalty] provided by this section are
2-11 [is] in addition to any other penalty provided by law.
2-12 SECTION 3. This Act takes effect immediately if it receives
2-13 a vote of two-thirds of all the members elected to each house, as
2-14 provided by Section 39, Article III, Texas Constitution. If this
2-15 Act does not receive the vote necessary for immediate effect, this
2-16 Act takes effect September 1, 2001.