By: Armbrister S.B. No. 1123
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the enforcement and collection of taxes, fees, and
1-3 other revenue; 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, as
1-6 amended by Chapters 90, 322, 882, and 974, Acts of the 76th
1-7 Legislature, Regular Session, 1999, is amended to read as follows:
1-8 Art. 2.12. WHO ARE PEACE OFFICERS. The following are peace
1-9 officers:
1-10 (1) sheriffs, their deputies, and those reserve
1-11 deputies who hold a permanent peace officer license issued under
1-12 Chapter 1701, Occupations [415, Government] Code;
1-13 (2) constables, deputy constables, and those reserve
1-14 deputy constables who hold a permanent peace officer license issued
1-15 under Chapter 1701, Occupations [415, Government] Code;
1-16 (3) marshals or police officers of an incorporated
1-17 city, town, or village, and those reserve municipal police officers
1-18 who hold a permanent peace officer license issued under Chapter
1-19 1701, Occupations [415, Government] Code;
1-20 (4) rangers and officers commissioned by the Public
1-21 Safety Commission and the Director of the Department of Public
1-22 Safety;
1-23 (5) investigators of the district attorneys', criminal
1-24 district attorneys', and county attorneys' offices;
1-25 (6) law enforcement agents of the Texas Alcoholic
2-1 Beverage Commission;
2-2 (7) each member of an arson investigating unit
2-3 commissioned by a city, a county, or the state;
2-4 (8) officers commissioned under Section 37.081,
2-5 Education Code, or Subchapter E, Chapter 51, Education Code;
2-6 (9) officers commissioned by the General Services
2-7 Commission;
2-8 (10) law enforcement officers commissioned by the
2-9 Parks and Wildlife Commission;
2-10 (11) airport police officers commissioned by a city
2-11 with a population of more than one million[, according to the most
2-12 recent federal census,] that operates an airport that serves
2-13 commercial air carriers;
2-14 (12) airport security personnel commissioned as peace
2-15 officers by the governing body of any political subdivision of this
2-16 state, other than a city described by Subdivision (11), that
2-17 operates an airport that serves commercial air carriers;
2-18 (13) municipal park and recreational patrolmen and
2-19 security officers;
2-20 (14) security officers and investigators commissioned
2-21 as peace officers by the comptroller;
2-22 (15) officers commissioned by a water control and
2-23 improvement district under Section 49.216, Water Code;
2-24 (16) officers commissioned by a board of trustees
2-25 under Chapter 54, Transportation Code [341, Acts of the 57th
2-26 Legislature, Regular Session, 1961 (Article 1187f, Vernon's Texas
3-1 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 under Chapter 554,
3-13 Occupations Code [by the State Board of 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 (31) [(30)] investigators commissioned by the
4-11 Commission on Law Enforcement Officer Standards and Education under
4-12 Section 1701.160, Occupations [415.016, Government] Code; and[.]
4-13 (32) commission [(30) board] investigators
4-14 commissioned by the Texas Commission on Private Security under
4-15 Section 1702.061(f), Occupations Code [10(f), Private Investigators
4-16 and Private Security Agencies Act (Article 4413(29bb), Vernon's
4-17 Texas Civil Statutes)].
4-18 SECTION 2. Section 411.109, Government Code, is amended to
4-19 read as follows:
4-20 Sec. 411.109. ACCESS TO CRIMINAL HISTORY RECORD INFORMATION:
4-21 COMPTROLLER. (a) The comptroller is entitled to obtain from the
4-22 department criminal history record information maintained by the
4-23 department that the comptroller believes is necessary for the
4-24 enforcement or administration of Chapter 151, 152, 153, 154, or
4-25 [Chapter] 155, Tax Code, including criminal history record
4-26 information that relates to a person who is:
5-1 (1) an applicant for a permit under any of those
5-2 chapters [Chapter 154 or Chapter 155, Tax Code];
5-3 (2) a permit holder under any [either] of those
5-4 chapters;
5-5 (3) an officer, director, stockholder owning 10
5-6 percent or more of the outstanding stock, partner, owner, or
5-7 managing employee of an applicant or permit holder under any
5-8 [either] of those chapters that is a corporation, association,
5-9 joint venture, syndicate, partnership, or proprietorship;
5-10 (4) believed to have violated any of those chapters
5-11 [Chapter 154 or Chapter 155, Tax Code]; or
5-12 (5) being considered by the comptroller for employment
5-13 as a peace officer.
5-14 (b) The comptroller is entitled to obtain from the
5-15 department criminal history record information maintained by the
5-16 department that relates to a person who is an employee of or an
5-17 applicant for employment with the comptroller's office in a
5-18 position that involves:
5-19 (1) handling currency, checks, or other funds;
5-20 (2) having access to taxpayer account information;
5-21 (3) working in a location designated by the
5-22 comptroller as a security-sensitive area; or
5-23 (4) performing financial management duties designated
5-24 by the comptroller as security sensitive.
5-25 (c) The comptroller is entitled to obtain from the
5-26 department criminal history record information maintained by the
6-1 department that the comptroller believes is necessary for the
6-2 enforcement or administration of Chapter 159, Tax Code.
6-3 (d) Criminal history record information obtained by the
6-4 comptroller under Subsections (a), [and] (b), and (c) may not be
6-5 released or disclosed to any person except on court order or as
6-6 provided by Subsection (e) [(d)].
6-7 (e) [(d)] 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 SECTION 3. Section 111.020, Tax Code, is amended by adding
6-12 Subsection (f) to read as follows:
6-13 (f) Compliance with Subsection (a) is not a defense to an
6-14 assessment of tax liability under Section 111.024 if:
6-15 (1) the amount withheld from the purchase price is not
6-16 sufficient to fully satisfy the liability of the seller of the
6-17 business or stock of goods; and
6-18 (2) the purchase price paid to the seller for the
6-19 business or stock of goods is not reasonably equivalent to the
6-20 value of the business or stock of goods.
6-21 SECTION 4. Subsections (a) and (c), Section 111.021, Tax
6-22 Code, are amended to read as follows:
6-23 (a) If a person is delinquent in the payment of an amount
6-24 required to be paid or has not paid an amount claimed in a
6-25 determination made against the person, the comptroller may notify
6-26 personally, [or] by [registered] mail, or by means of facsimile or
7-1 electronic transmission any other person who:
7-2 (1) possesses or controls a credit, bank or savings
7-3 account, deposit, or other intangible or personal property
7-4 belonging to the delinquent or the person against whom the unpaid
7-5 determination is made, hereafter referred to as "assets"; or
7-6 (2) owes a debt to the delinquent or person against
7-7 whom the unpaid determination is made.
7-8 (c) A notice under this section may be given at any time
7-9 within three years after the payment becomes delinquent or within
7-10 three years after the last recording of a lien filed under this
7-11 title, but not thereafter. The notice must state the amount of
7-12 taxes, penalties and interest due and owing, and an additional
7-13 amount of penalties and interest that will accrue by operation of
7-14 law in a period not to exceed 30 days and, in the case of a credit,
7-15 bank or savings account or deposit, is effective only up to that
7-16 amount.
7-17 SECTION 5. Subsection (a), Section 111.022, Tax Code, is
7-18 amended to read as follows:
7-19 (a) If the comptroller believes that the collection of a tax
7-20 required to be paid to the state or the amount due for a tax period
7-21 [of a determination] is jeopardized by delay, the comptroller shall
7-22 issue a determination stating the amount and that the tax
7-23 collection is in jeopardy. The amount required to be paid to the
7-24 state or due for the tax period [determined] is due and payable
7-25 immediately.
7-26 SECTION 6. Subchapter A, Chapter 111, Tax Code, is amended
8-1 by adding Section 111.024 to read as follows:
8-2 Sec. 111.024. LIABILITY IN FRAUDULENT TRANSFERS. (a) A
8-3 person who acquires a business or the assets of a business from a
8-4 taxpayer through a fraudulent transfer or a sham transaction is
8-5 liable for any tax, penalty, and interest owed by the taxpayer.
8-6 (b) A transfer of a business or the assets of a business is
8-7 considered to be a fraudulent transfer or a sham transaction if the
8-8 taxpayer made the transfer or undertook the transaction:
8-9 (1) with intent to evade, hinder, delay, or prevent
8-10 the collection of any tax, penalty, or interest owed under this
8-11 title; or
8-12 (2) without receiving a reasonably equivalent value in
8-13 exchange for the business or business assets subject to the
8-14 transfer or transaction.
8-15 (c) In determining the intent of the taxpayer under
8-16 Subsection (b)(1), consideration may be given, among other factors,
8-17 to whether:
8-18 (1) the transfer was to a current or former business
8-19 insider, associate, or employee of the taxpayer or to a person
8-20 related to the taxpayer within the third degree of consanguinity by
8-21 blood or marriage;
8-22 (2) the transfer was to a third party who subsequently
8-23 transferred the business or assets of the business to a current or
8-24 former business insider, associate, or employee of the taxpayer or
8-25 to a person related to the taxpayer within the third degree of
8-26 consanguinity by blood or marriage;
9-1 (3) the taxpayer retained possession or control of the
9-2 business or the assets of the business after the transfer or
9-3 transaction;
9-4 (4) the taxpayer's business and the transferee's
9-5 business are essentially operated as a single business entity at
9-6 the same location;
9-7 (5) before the transfer or the transaction occurred,
9-8 the taxpayer had either been subjected to or apprised of impending
9-9 collection action by the comptroller or by the attorney general;
9-10 (6) the transfer or transaction was concealed;
9-11 (7) the taxpayer was insolvent at the time of the
9-12 transfer or became insolvent not later than the 31st day after the
9-13 date the transfer or transaction occurred; or
9-14 (8) the transfer or transaction involved all or
9-15 substantially all of the taxpayer's assets.
9-16 (d) This section does not apply to a transfer of a business
9-17 or the assets of a business:
9-18 (1) through a court order on dissolution of a
9-19 marriage; or
9-20 (2) by descent or distribution or testate succession
9-21 on the death of a taxpayer.
9-22 SECTION 7. Section 113.009, Tax Code, is amended by adding
9-23 Subsection (c) to read as follows:
9-24 (c) A state tax lien filed under this chapter may not be
9-25 released fully until the taxpayer pays all other taxes, penalties,
9-26 interest, fees, or sums that the taxpayer owes the state and that
10-1 are administered or collected by the comptroller.
10-2 SECTION 8. Subsection (b), Section 113.105, Tax Code, is
10-3 amended to read as follows:
10-4 (b) The state tax lien on personal property and real estate
10-5 attaches to personal property and real estate owned by the taxpayer
10-6 beginning on the first day of the period for which [on or after the
10-7 date] the lien is filed by the state.
10-8 SECTION 9. Section 151.023, Tax Code, is amended to read as
10-9 follows:
10-10 Sec. 151.023. INVESTIGATIONS AND AUDITS. (a) The
10-11 comptroller, or another person authorized by the comptroller in
10-12 writing, may examine, copy, and photograph the books, records,
10-13 papers, and equipment of a person who sells taxable items or of a
10-14 person liable for the use tax and may investigate the character of
10-15 the business of the person to verify the accuracy of the person's
10-16 report or to determine the amount of tax that may be required to be
10-17 paid if no report has been filed.
10-18 (b) For the purpose of determining the amount of tax
10-19 collected and payable to the state, the amount of tax accruing and
10-20 due, and whether a tax liability has been incurred under this
10-21 chapter, the comptroller or a person authorized by the comptroller
10-22 may:
10-23 (1) inspect at any time during business hours any
10-24 business premises where a taxable event has occurred and examine,
10-25 copy, and photograph the books, returns, records, papers, and
10-26 equipment relating to the conduct in question; and
11-1 (2) require by delivery of written notice to the
11-2 taxpayer or to an employee, representative, or agent of the
11-3 taxpayer that, not later than the 10th working day after the date
11-4 the notice is delivered, the taxpayer produce to an agent or
11-5 designated representative of the comptroller for inspection the
11-6 books, records, papers, and returns relating to the taxable
11-7 activity stated in the notice.
11-8 SECTION 10. Subsection (a), Section 151.025, Tax Code, is
11-9 amended to read as follows:
11-10 (a) All sellers and all other persons storing, using, or
11-11 consuming in this state a taxable item purchased from a retailer
11-12 shall keep the following records:
11-13 (1) records of gross receipts, including documentation
11-14 in the form of receipts, shipping manifests, invoices, and other
11-15 pertinent papers, from each rental, lease, taxable service, and
11-16 taxable labor transaction occurring during each reporting period;
11-17 (2) records in the form of receipts, shipping
11-18 manifests, invoices, and other pertinent papers of all purchases of
11-19 taxable items from every source made during each reporting period;
11-20 and
11-21 (3) records in the form of receipts, shipping
11-22 manifests, invoices, and other pertinent papers that substantiate
11-23 each claimed deduction or exclusion authorized by law[, receipts,
11-24 invoices, and other pertinent papers in the form that the
11-25 comptroller reasonably requires].
11-26 SECTION 11. Subsection (b), Section 151.253, Tax Code, is
12-1 amended to read as follows:
12-2 (b) The comptroller shall fix the amount of security
12-3 required in each case, taking into consideration the amount of tax
12-4 that has or is expected to become due from the person under this
12-5 chapter and all other applicable local sales and use taxes [the
12-6 Local Sales and Use Tax Act] and the necessity to protect the state
12-7 against the failure to pay these taxes. The[, except that the]
12-8 maximum amount of security that may be required is the greater
12-9 [lesser] of $100,000 [$50,000] or four [three] times the amount of
12-10 the person's average monthly tax liability.
12-11 SECTION 12. Subchapter L, Chapter 151, Tax Code, is amended
12-12 by adding Section 151.7032 to read as follows:
12-13 Sec. 151.7032. FAILURE TO PAY TAXES COLLECTED; CRIMINAL
12-14 PENALTY. (a) A person commits an offense if the person
12-15 intentionally or knowingly fails to pay to the comptroller, as
12-16 required by this chapter, the tax collected by that person.
12-17 (b) An offense under this section is:
12-18 (1) a Class C misdemeanor if the amount of the tax
12-19 collected and not paid is less than $10,000;
12-20 (2) a state jail felony if the amount of the tax
12-21 collected and not paid is $10,000 or more but less than $20,000;
12-22 (3) a felony of the third degree if the amount of the
12-23 tax collected and not paid is $20,000 or more but less than
12-24 $100,000; and
12-25 (4) a felony of the second degree if the amount of the
12-26 tax collected and not paid is $100,000 or more.
13-1 SECTION 13. Section 151.708, Tax Code, is amended to read as
13-2 follows:
13-3 Sec. 151.708. SELLING WITHOUT PERMIT; CRIMINAL PENALTY.
13-4 (a) A person or officer of a corporation commits an offense if the
13-5 person or corporation engages in business as a retailer in this
13-6 state without a permit required by this chapter or after the permit
13-7 is suspended.
13-8 (b) A first [An] offense under this section is a Class C
13-9 misdemeanor [punishable by a fine of not more than $500].
13-10 (c) If it is shown on the trial of an offense under this
13-11 section that the person or officer has previously been finally
13-12 convicted of one offense under this section, on conviction the
13-13 person or officer shall be punished for a Class B misdemeanor
13-14 punishable by a fine only, not to exceed $2,000 [A separate offense
13-15 is committed each day that a person or officer of a corporation
13-16 violates this section].
13-17 (d) If it is shown on the trial of an offense under this
13-18 section that the person or officer has previously been finally
13-19 convicted of two offenses under this section, on conviction the
13-20 person or officer shall be punished for a Class A misdemeanor
13-21 punishable by a fine only, not to exceed $4,000.
13-22 (e) If it is shown on the trial of an offense under this
13-23 section that the person or officer has previously been finally
13-24 convicted of three or more offenses under this section, on
13-25 conviction the person or officer shall be punished for a Class A
13-26 misdemeanor punishable by a fine not to exceed $4,000, confinement
14-1 in jail for a term not to exceed one year, or both the fine and
14-2 confinement.
14-3 (f) Each day a person or an officer of a corporation
14-4 operates a business without a permit or with a suspended permit is
14-5 a separate offense under this section.
14-6 SECTION 14. Section 151.709, Tax Code, is amended to read as
14-7 follows:
14-8 Sec. 151.709. FAILURE TO FURNISH REPORT [OR INFORMATION];
14-9 CRIMINAL PENALTY. (a) A person commits an offense if the person
14-10 refuses to furnish a report [or other data] as required by this
14-11 chapter or by the comptroller as authorized by this chapter.
14-12 (b) A first [An] offense under this section is a Class C
14-13 misdemeanor [punishable by a fine of not more than $500].
14-14 (c) If it is shown on the trial of an offense under this
14-15 section that the person has previously been finally convicted of
14-16 one offense under this section, on conviction the person shall be
14-17 punished for a Class B misdemeanor punishable by a fine only, not
14-18 to exceed $2,000.
14-19 (d) If it is shown on the trial of an offense under this
14-20 section that the person has previously been finally convicted of
14-21 two or more offenses under this section, on conviction the person
14-22 shall be punished for a Class A misdemeanor punishable by a fine
14-23 only, not to exceed $4,000.
14-24 SECTION 15. Subchapter L, Chapter 151, Tax Code, is amended
14-25 by adding Sections 151.7101, 151.7102, and 151.7103 to read as
14-26 follows:
15-1 Sec. 151.7101. ELECTION OF OFFENSES. If a violation of a
15-2 criminal provision of this chapter by a taxpayer constitutes
15-3 another offense under the laws of this state, the state may elect
15-4 the offense for which it will prosecute the taxpayer.
15-5 Sec. 151.7102. FALSE ENTRY OR FAILURE TO ENTER IN RECORDS.
15-6 (a) A person commits an offense if the person intentionally or
15-7 knowingly conceals, destroys, makes a false entry in, or fails to
15-8 make an entry in records that are required to be made or kept under
15-9 this chapter.
15-10 (b) An offense under this section is a felony of the third
15-11 degree.
15-12 Sec. 151.7103. FAILURE TO PRODUCE FOR INSPECTION OR ALLOW
15-13 INSPECTION OF RECORDS. (a) A person commits an offense if the
15-14 person is asked, by a person authorized by the comptroller, to
15-15 produce or allow inspection of a record required to be kept under
15-16 this chapter and the person fails to produce the record or allow
15-17 the inspection after the allowed time.
15-18 (b) An offense under this section is a Class C misdemeanor.
15-19 Each day the person fails to allow inspection of records or produce
15-20 records for inspection after receiving a request is a separate
15-21 offense.
15-22 SECTION 16. Subchapter L, Chapter 151, Tax Code, is amended
15-23 by adding Section 151.714 to read as follows:
15-24 Sec. 151.714. VENUE FOR CRIMINAL PROSECUTION. Venue for
15-25 prosecution for an offense under this chapter is in:
15-26 (1) the county in which any element of the offense
16-1 occurs; or
16-2 (2) Travis County.
16-3 SECTION 17. Subsection (b), Section 152.101, Tax Code, is
16-4 amended to read as follows:
16-5 (b) An offense under this section is a felony of the third
16-6 degree [punishable by imprisonment for not less than two nor more
16-7 than five years or a fine of not more than $1,000, or both].
16-8 SECTION 18. Subsection (b), Section 152.102, Tax Code, is
16-9 amended to read as follows:
16-10 (b) An offense under this section is a Class C misdemeanor
16-11 [punishable by a fine of not less than $10 nor more than $500 or
16-12 confinement in the county jail for not less than one day nor more
16-13 than 30 days, or both].
16-14 SECTION 19. Subsection (b), Section 152.103, Tax Code, is
16-15 amended to read as follows:
16-16 (b) An offense under this section is a Class C misdemeanor
16-17 [punishable by a fine of not less than $25 nor more than $500].
16-18 SECTION 20. Subchapter F, Chapter 152, Tax Code, is amended
16-19 by adding Sections 152.104 and 152.105 to read as follows:
16-20 Sec. 152.104. FAILURE TO REMIT TAX COLLECTED. (a) A person
16-21 who is a dealer, as defined by Section 503.001, Transportation
16-22 Code, or who is acting in the capacity of a dealer, commits an
16-23 offense if the person intentionally or knowingly fails to pay to
16-24 the tax assessor-collector the motor vehicle sales tax collected as
16-25 required by this chapter.
16-26 (b) An offense under this section is:
17-1 (1) a Class C misdemeanor if the value of the tax
17-2 collected and not paid is less than $1,500;
17-3 (2) a state jail felony if the value of the tax
17-4 collected and not paid is $1,500 or more but less than $20,000;
17-5 (3) a felony of the third degree if the value of the
17-6 tax collected and not paid is $20,000 or more but less than
17-7 $100,000;
17-8 (4) a felony of the second degree if the value of the
17-9 tax collected and not paid is $100,000 or more but less than
17-10 $200,000; and
17-11 (5) a felony of the first degree if the value of the
17-12 tax collected and not paid is $200,000 or more.
17-13 (c) When amounts are obtained in violation of this section
17-14 pursuant to one scheme or continuing course of conduct, whether
17-15 from the same or several resources, the conduct may be considered
17-16 as one offense and the amounts aggregated in determining the grade
17-17 of the offense.
17-18 Sec. 152.105. VENUE FOR CRIMINAL PROSECUTIONS. Venue for
17-19 prosecution of any offense under this chapter is in:
17-20 (1) the county in which any element of the offense
17-21 occurs; or
17-22 (2) Travis County.
17-23 SECTION 21. Subsection (a), Section 153.402, Tax Code, is
17-24 amended to read as follows:
17-25 (a) A person forfeits to the state a civil penalty of not
17-26 less than $25 nor more than $200 if the person:
18-1 (1) refuses to stop and permit the inspection and
18-2 examination of a motor vehicle transporting or using motor fuel on
18-3 demand of a peace officer or the comptroller;
18-4 (2) operates a motor vehicle in this state without a
18-5 valid interstate trucker's or a trip permit when the person is
18-6 required to hold one of those permits;
18-7 (3) operates a liquefied gas-propelled motor vehicle
18-8 that is required to be licensed in Texas, including motor vehicles
18-9 equipped with dual carburetion, and does not display a current
18-10 liquefied gas tax decal or multistate fuels tax agreement decal;
18-11 (4) makes a tax-free sale or delivery of liquefied gas
18-12 into the fuel supply tank of a motor vehicle that does not display
18-13 a current Texas liquefied gas tax decal;
18-14 (5) makes a taxable sale or delivery of liquefied gas
18-15 without holding a valid dealer's permit;
18-16 (6) makes a tax-free sale or delivery of liquefied gas
18-17 into the fuel supply tank of a motor vehicle bearing out-of-state
18-18 license plates;
18-19 (7) makes a delivery of liquefied gas into the fuel
18-20 supply tank of a motor vehicle bearing Texas license plates and no
18-21 Texas liquefied gas tax decal, unless licensed under a multistate
18-22 fuels tax agreement;
18-23 (8) transports gasoline or diesel fuel in any cargo
18-24 tank that has a connection by pipe, tube, valve, or otherwise with
18-25 the fuel injector or carburetor or with the fuel supply tank
18-26 feeding the fuel injector or carburetor of the motor vehicle
19-1 transporting the product;
19-2 (9) sells or delivers gasoline or diesel fuel from any
19-3 fuel supply tank connected with the fuel injector or carburetor of
19-4 a motor vehicle;
19-5 (10) owns or operates a motor vehicle for which
19-6 reports or mileage records are required by this chapter without an
19-7 operating odometer or other device in good working condition to
19-8 record accurately the miles traveled;
19-9 (11) furnishes to a supplier a signed statement [to a
19-10 supplier] for purchasing diesel fuel tax free and then uses the
19-11 tax-free diesel fuel to operate a diesel-powered motor vehicle on a
19-12 public highway [of a type that may be legally used by the purchaser
19-13 for the operation of a motor vehicle on the public highway under
19-14 state or federal law tax free when he owns, operates, or acquires a
19-15 diesel-powered motor vehicle];
19-16 (12) fails or refuses to comply with or violates a
19-17 provision of this chapter;
19-18 (13) fails or refuses to comply with or violates a
19-19 comptroller's rule for administering or enforcing this chapter;
19-20 (14) is an importer who does not obtain an import
19-21 verification number when required by this chapter; or
19-22 (15) purchases motor fuel for export, on which the tax
19-23 imposed by this chapter has not been paid, and subsequently diverts
19-24 or causes the motor fuel to be diverted to a destination in this
19-25 state or any other state or country other than the originally
19-26 designated state or country without first obtaining a diversion
20-1 number.
20-2 SECTION 22. Section 153.403, Tax Code, is amended to read as
20-3 follows:
20-4 Sec. 153.403. CRIMINAL OFFENSES. Except as provided by
20-5 Section 153.404 [of this code], a person commits an offense if the
20-6 person:
20-7 (1) refuses to stop and permit the inspection and
20-8 examination of a motor vehicle transporting or using motor fuel on
20-9 the demand of a peace officer or the comptroller;
20-10 (2) is required to hold a valid trip permit or
20-11 interstate trucker's permit, but operates a motor vehicle in this
20-12 state without a valid trip permit or interstate trucker's permit;
20-13 (3) operates a liquefied gas-propelled motor vehicle
20-14 that is required to be licensed in Texas, including a motor vehicle
20-15 equipped with dual carburetion, and does not display a current
20-16 liquefied gas tax decal or multistate fuels tax agreement decal;
20-17 (4) transports gasoline or diesel fuel in any cargo
20-18 tank that has a connection by pipe, tube, valve, or otherwise with
20-19 the fuel injector or carburetor or with the fuel supply tank
20-20 feeding the fuel injector or carburetor of the motor vehicle
20-21 transporting the product;
20-22 (5) sells or delivers gasoline or diesel fuel from a
20-23 fuel supply tank that is connected with the fuel injector or
20-24 carburetor of a motor vehicle;
20-25 (6) owns or operates a motor vehicle for which reports
20-26 or mileage records are required by this chapter without an
21-1 operating odometer or other device in good working condition to
21-2 record accurately the miles traveled;
21-3 (7) as a diesel tax prepaid user fails to prepay the
21-4 tax on every diesel-powered motor vehicle owned or operated by him;
21-5 (8) uses dyed diesel fuel, on which a tax is required
21-6 to be paid, for the operation of a motor vehicle on a public
21-7 highway;
21-8 (9) makes a tax-free sale or delivery of liquefied gas
21-9 into the fuel supply tank of a motor vehicle that does not display
21-10 a current Texas liquefied gas tax decal;
21-11 (10) makes a sale or delivery of liquefied gas on
21-12 which the person knows the tax is required to be collected, if at
21-13 the time the sale is made the person does not hold a valid dealer's
21-14 permit;
21-15 (11) makes a tax-free sale or delivery of liquefied
21-16 gas into the fuel supply tank of a motor vehicle bearing
21-17 out-of-state license plates;
21-18 (12) makes a delivery of liquefied gas into the fuel
21-19 supply tank of a motor vehicle bearing Texas license plates and no
21-20 Texas liquefied gas tax decal, unless licensed under a multistate
21-21 fuels tax agreement;
21-22 (13) refuses to permit the comptroller or the attorney
21-23 general to inspect, examine, or audit a book or record required to
21-24 be kept by a distributor, supplier, dyed diesel fuel bonded user,
21-25 agricultural bonded user, dealer, interstate trucker, aviation fuel
21-26 dealer, jobber, common or contract carrier, or any person required
22-1 to hold a permit under this chapter;
22-2 (14) refuses to permit the comptroller or the attorney
22-3 general to inspect or examine any plant, equipment, materials, or
22-4 premises where motor fuel is produced, processed, stored, sold,
22-5 delivered, or used;
22-6 (15) refuses to permit the comptroller, [or] the
22-7 attorney general, an employee of either of those officials, a peace
22-8 officer, an employee of the Texas Natural Resource Conservation
22-9 Commission, or an employee of the Department of Agriculture to
22-10 measure or gauge the contents of or take samples from a storage
22-11 tank or container on premises where motor fuel is produced,
22-12 processed, stored, sold, delivered, or used;
22-13 (16) is a distributor, dyed diesel fuel bonded user,
22-14 agricultural bonded user, interstate trucker, or supplier and fails
22-15 or refuses to make or deliver to the comptroller a report required
22-16 by this chapter to be made and delivered to the comptroller;
22-17 (17) is an importer who does not obtain an import
22-18 verification number when required by this chapter;
22-19 (18) purchases motor fuel for export, on which the tax
22-20 imposed by this chapter has not been paid, and subsequently diverts
22-21 or causes the motor fuel to be diverted to a destination in this
22-22 state or any other state or country other than the originally
22-23 designated state or country without first obtaining a diversion
22-24 number;
22-25 (19) conceals motor fuel with the intent of engaging
22-26 in any conduct proscribed by this chapter or refuses to make sales
23-1 of motor fuel on the volume-corrected basis prescribed by this
23-2 chapter;
23-3 (20) refuses, while transporting motor fuel, to stop
23-4 the motor vehicle he is operating when called on to do so by a
23-5 person authorized to stop the motor vehicle;
23-6 (21) refuses to surrender a motor vehicle and cargo
23-7 for impoundment after being ordered to do so by a person authorized
23-8 to impound the motor vehicle and cargo;
23-9 (22) mutilates, destroys, or secretes a book or record
23-10 required by this chapter to be kept by a distributor, supplier,
23-11 dyed diesel fuel bonded user, agricultural bonded user, dealer,
23-12 interstate trucker, aviation fuel dealer, jobber, or person
23-13 required to hold a permit under this chapter;
23-14 (23) is a distributor, supplier, dyed diesel fuel
23-15 bonded user, agricultural bonded user, dealer, interstate trucker,
23-16 aviation fuel dealer, jobber, or other person required to hold a
23-17 permit under this chapter, or the agent or employee of one of those
23-18 persons and makes a false entry or fails to make an entry in the
23-19 books and records required under this chapter to be made by the
23-20 person or fails to retain a document as required by this chapter;
23-21 (24) transports in any manner motor fuel under a false
23-22 cargo manifest or shipping document, or transports in any manner
23-23 motor fuel to a location without delivering at the same time a
23-24 shipping document relating to that shipment;
23-25 (25) engages in a motor fuel transaction that requires
23-26 that the person have a permit under this chapter without then and
24-1 there holding the required permit;
24-2 (26) makes and delivers to the comptroller a report
24-3 required under this chapter to be made and delivered to the
24-4 comptroller, if the report contains false information;
24-5 (27) forges, falsifies, or alters an invoice
24-6 prescribed by law;
24-7 (28) makes any statement, knowing said statement to be
24-8 false, in a claim for a tax refund filed with the comptroller;
24-9 (29) furnishes to a supplier a signed statement for
24-10 purchasing diesel fuel tax free and then uses the tax-free diesel
24-11 fuel to operate a diesel-powered motor vehicle on a public highway
24-12 [of a type that may be legally used by the purchaser for the
24-13 operation of a motor vehicle on the public highway under state or
24-14 federal law tax free when he owns, operates, or acquires a
24-15 diesel-powered motor vehicle];
24-16 (30) holds an aviation fuel dealer's permit and makes
24-17 a taxable sale or use of any gasoline or diesel fuel;
24-18 (31) fails to remit any tax funds collected by a
24-19 distributor, supplier, dyed diesel fuel bonded user, agricultural
24-20 bonded user, dealer, interstate trucker, jobber, or any other
24-21 person required to hold a permit under this chapter;
24-22 (32) makes a sale of diesel fuel tax free into a
24-23 storage facility of a person who:
24-24 (A) is not permitted as a supplier, as an
24-25 aviation fuel dealer, as a dyed diesel fuel bonded user, as an
24-26 agricultural bonded user, or as a diesel tax prepaid user of diesel
25-1 fuel; or
25-2 (B) does not furnish to the permitted supplier a
25-3 signed statement prescribed in Section 153.205 [of this code];
25-4 (33) makes a sale of gasoline tax free to any person
25-5 who is not permitted as either a distributor or an aviation fuel
25-6 dealer;
25-7 (34) is a dealer who purchases any motor fuel tax free
25-8 when not authorized to make a tax-free purchase under this chapter;
25-9 (35) is a dealer who purchases motor fuel with the
25-10 intent to evade any tax imposed by this chapter, or who accepts a
25-11 delivery of motor fuel by any means and does not at the same time
25-12 accept or receive a shipping document relating to the delivery;
25-13 (36) transports motor fuel for which a cargo manifest
25-14 or shipping document is required to be carried without possessing
25-15 or exhibiting on demand by an officer authorized to make the demand
25-16 a cargo manifest or shipping document containing the information
25-17 required to be shown on the manifest or shipping document;
25-18 (37) imports, sells, uses, distributes, or stores
25-19 motor fuel within this state on which the taxes imposed by this
25-20 chapter are owed but have not been first paid to or reported by the
25-21 holder of a distributor, supplier, liquefied gas dealer, interstate
25-22 trucker, diesel tax prepaid user, dyed diesel fuel bonded user, or
25-23 agricultural bonded user permit;
25-24 (38) blends products together to produce a blended
25-25 fuel that is offered for sale, sold, or used that expands the
25-26 volume of the original product to evade paying applicable motor
26-1 fuel taxes; or
26-2 (39) evades or attempts to evade in any manner a tax
26-3 imposed on motor fuel by this chapter.
26-4 SECTION 23. Subsections (c) and (d), Section 153.404, Tax
26-5 Code, are amended to read as follows:
26-6 (c) The prohibition under Section 153.403(32) does not apply
26-7 to the tax-free sale or distribution of diesel fuel authorized by
26-8 Section 153.203(1), (2), [or] (5), (8), or (9).
26-9 (d) The prohibition under Section 153.403(33) does not apply
26-10 to the tax-free sale or distribution of gasoline under Section
26-11 153.104(2), [or] (4), (7), or (8).
26-12 SECTION 24. Subsection (b), Section 183.053, Tax Code, is
26-13 amended to read as follows:
26-14 (b) The total of bonds, certificates of deposit, letters of
26-15 credit, or other security determined to be sufficient by the
26-16 comptroller of a permittee subject to the tax imposed by this
26-17 chapter shall be in an amount that the comptroller determines to be
26-18 sufficient to protect the fiscal interests of the state. The
26-19 comptroller may not set the amount of security at less than $1,000
26-20 or more than $50,000 [$25,000].
26-21 SECTION 25. Section A, Article 8.15, Texas Business
26-22 Corporation Act, is amended to read as follows:
26-23 A. The original and a copy of such application for
26-24 withdrawal, along with a certificate from the comptroller
26-25 [Comptroller of Public Accounts] that all [franchise] taxes,
26-26 including all applicable penalties and interest, administered by
27-1 the comptroller under Title 2, Tax Code, have been paid, shall be
27-2 delivered to the secretary of state [Secretary of State]. If the
27-3 secretary of state [Secretary of State] finds that such application
27-4 conforms to the provisions of this Act, the secretary of state
27-5 [Secretary of State] shall, when the appropriate filing fee is paid
27-6 as required by law:
27-7 (1) Endorse on the original and the copy the word
27-8 "Filed," and the month, day, and year of the filing thereof.
27-9 (2) File the original in the office of the secretary
27-10 of state [Secretary of State].
27-11 (3) Issue a certificate of withdrawal to which shall
27-12 be affixed the copy.
27-13 SECTION 26. Section A, Article 6.08, Texas Limited Liability
27-14 Company Act (Article 1528n, Vernon's Texas Civil Statutes), is
27-15 amended to read as follows:
27-16 A. The original and a copy of such articles of dissolution,
27-17 along with a certificate from the comptroller that all [franchise]
27-18 taxes, including all applicable penalties and interest,
27-19 administered by the comptroller under Title 2, Tax Code, have been
27-20 paid, shall be delivered to the secretary of state [Secretary of
27-21 State]. If the secretary of state [Secretary of State] finds that
27-22 such articles of dissolution conform to law, the secretary of state
27-23 [Secretary of State] shall, when the appropriate filing fee is paid
27-24 as required by law:
27-25 (1) Endorse on the original and copy the word "Filed,"
27-26 and the month, day, and year of the filing thereof.
28-1 (2) File the original in the secretary of state's
28-2 [Secretary of State's] office.
28-3 (3) Issue a certificate of dissolution to which there
28-4 shall be affixed the copy.
28-5 SECTION 27. Section A, Article 7.10, Texas Limited Liability
28-6 Company Act (Article 1528n, Vernon's Texas Civil Statutes), is
28-7 amended to read as follows:
28-8 A. The original and a copy of such application for
28-9 withdrawal, along with a certificate from the comptroller that all
28-10 [franchise] taxes, including penalties and interest, administered
28-11 by the comptroller under Title 2, Tax Code, have been paid, shall
28-12 be delivered to the secretary of state [Secretary of State]. If
28-13 the secretary of state [Secretary of State] finds that such
28-14 application conforms to the provisions of this Act, the secretary
28-15 of state [Secretary of State] shall, when the appropriate filing
28-16 fee is paid as required by law:
28-17 (1) Endorse on the original and the copy the word
28-18 "Filed," and the month, day, and year of the filing thereof.
28-19 (2) File the original in the secretary of state's
28-20 [Secretary of State's] office.
28-21 (3) Issue a certificate of withdrawal to which there
28-22 shall be affixed the copy.
28-23 SECTION 28. Section 151.710, Tax Code, is repealed.
28-24 SECTION 29. (a) This Act takes effect September 1, 2001.
28-25 (b) The changes in law made by Sections 7 and 8 of this Act
28-26 apply only to a lien filed on or after the effective date of this
29-1 Act. A lien filed before the effective date of this Act is
29-2 governed by the law in effect on the date the lien was filed, and
29-3 that law is continued in effect for that purpose.
29-4 (c) The changes in law made by Sections 12 through 20 and by
29-5 Sections 22 and 23 of this Act apply only to an offense committed
29-6 on or after the effective date of this Act. For purposes of this
29-7 subsection, an offense is committed before the effective date of
29-8 this Act if any element of the offense is committed before that
29-9 date. An offense committed before the effective date of this Act
29-10 is covered by the law in effect when the offense was committed, and
29-11 the former law is continued in effect for that purpose.
29-12 (d) The change in law made by Section 22 of this Act applies
29-13 only to a signed statement furnished on or after the effective date
29-14 of this Act. A signed statement furnished before the effective
29-15 date of this Act is governed by the law in effect on the date the
29-16 statement was furnished, and that law is continued in effect for
29-17 that purpose.