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 in the form the comptroller
11-13 requires:
11-14 (1) records of gross receipts, including documentation
11-15 in the form of receipts, shipping manifests, invoices, and other
11-16 pertinent papers, from each rental, lease, taxable service, and
11-17 taxable labor transaction occurring during each reporting period;
11-18 (2) records in the form of receipts, shipping
11-19 manifests, invoices, and other pertinent papers of all purchases of
11-20 taxable items from every source made during each reporting period;
11-21 and
11-22 (3) records in the form of receipts, shipping
11-23 manifests, invoices, and other pertinent papers that substantiate
11-24 each claimed deduction or exclusion authorized by law[, receipts,
11-25 invoices, and other pertinent papers in the form that the
11-26 comptroller reasonably requires].
12-1 SECTION 11. Subsection (b), Section 151.253, Tax Code, is
12-2 amended to read as follows:
12-3 (b) The comptroller shall fix the amount of security
12-4 required in each case, taking into consideration the amount of tax
12-5 that has or is expected to become due from the person under this
12-6 chapter and all other applicable local sales and use taxes [the
12-7 Local Sales and Use Tax Act] and the necessity to protect the state
12-8 against the failure to pay these taxes. The[, except that the]
12-9 maximum amount of security that may be required is the greater
12-10 [lesser] of $100,000 [$50,000] or four [three] times the amount of
12-11 the person's average monthly tax liability.
12-12 SECTION 12. Subchapter L, Chapter 151, Tax Code, is amended
12-13 by adding Section 151.7032 to read as follows:
12-14 Sec. 151.7032. FAILURE TO PAY TAXES COLLECTED; CRIMINAL
12-15 PENALTY. (a) A person commits an offense if the person
12-16 intentionally or knowingly fails to pay to the comptroller, as
12-17 required by this chapter, the tax collected by that person.
12-18 (b) An offense under this section is:
12-19 (1) a Class C misdemeanor if the amount of the tax
12-20 collected and not paid is less than $10,000;
12-21 (2) a state jail felony if the amount of the tax
12-22 collected and not paid is $10,000 or more but less than $20,000;
12-23 (3) a felony of the third degree if the amount of the
12-24 tax collected and not paid is $20,000 or more but less than
12-25 $100,000; and
12-26 (4) a felony of the second degree if the amount of the
13-1 tax collected and not paid is $100,000 or more.
13-2 SECTION 13. Section 151.708, Tax Code, is amended to read as
13-3 follows:
13-4 Sec. 151.708. SELLING WITHOUT PERMIT; CRIMINAL PENALTY.
13-5 (a) A person or officer of a corporation commits an offense if the
13-6 person or corporation engages in business as a retailer in this
13-7 state without a permit required by this chapter or after the permit
13-8 is suspended.
13-9 (b) A first [An] offense under this section is a Class C
13-10 misdemeanor [punishable by a fine of not more than $500].
13-11 (c) If it is shown on the trial of an offense under this
13-12 section that the person or officer has previously been finally
13-13 convicted of one offense under this section, on conviction the
13-14 person or officer shall be punished for a Class B misdemeanor
13-15 punishable by a fine only, not to exceed $2,000 [A separate offense
13-16 is committed each day that a person or officer of a corporation
13-17 violates this section].
13-18 (d) If it is shown on the trial of an offense under this
13-19 section that the person or officer has previously been finally
13-20 convicted of two offenses under this section, on conviction the
13-21 person or officer shall be punished for a Class A misdemeanor
13-22 punishable by a fine only, not to exceed $4,000.
13-23 (e) If it is shown on the trial of an offense under this
13-24 section that the person or officer has previously been finally
13-25 convicted of three or more offenses under this section, on
13-26 conviction the person or officer shall be punished for a Class A
14-1 misdemeanor punishable by a fine not to exceed $4,000, confinement
14-2 in jail for a term not to exceed one year, or both the fine and
14-3 confinement.
14-4 (f) Each day a person or an officer of a corporation
14-5 operates a business without a permit or with a suspended permit is
14-6 a separate offense under this section.
14-7 SECTION 14. Section 151.709, Tax Code, is amended to read as
14-8 follows:
14-9 Sec. 151.709. FAILURE TO FURNISH REPORT [OR INFORMATION];
14-10 CRIMINAL PENALTY. (a) A person commits an offense if the person
14-11 refuses to furnish a report [or other data] as required by this
14-12 chapter or by the comptroller as authorized by this chapter.
14-13 (b) A first [An] offense under this section is a Class C
14-14 misdemeanor [punishable by a fine of not more than $500].
14-15 (c) If it is shown on the trial of an offense under this
14-16 section that the person has previously been finally convicted of
14-17 one offense under this section, on conviction the person shall be
14-18 punished for a Class B misdemeanor punishable by a fine only, not
14-19 to exceed $2,000.
14-20 (d) If it is shown on the trial of an offense under this
14-21 section that the person has previously been finally convicted of
14-22 two or more offenses under this section, on conviction the person
14-23 shall be punished for a Class A misdemeanor punishable by a fine
14-24 only, not to exceed $4,000.
14-25 SECTION 15. Subchapter L, Chapter 151, Tax Code, is amended
14-26 by adding Sections 151.7101, 151.7102, and 151.7103 to read as
15-1 follows:
15-2 Sec. 151.7101. ELECTION OF OFFENSES. If a violation of a
15-3 criminal provision of this chapter by a taxpayer constitutes
15-4 another offense under the laws of this state, the state may elect
15-5 the offense for which it will prosecute the taxpayer.
15-6 Sec. 151.7102. FALSE ENTRY OR FAILURE TO ENTER IN RECORDS.
15-7 (a) A person commits an offense if the person intentionally or
15-8 knowingly conceals, destroys, makes a false entry in, or fails to
15-9 make an entry in records that are required to be made or kept under
15-10 this chapter.
15-11 (b) An offense under this section is a felony of the third
15-12 degree.
15-13 Sec. 151.7103. FAILURE TO PRODUCE FOR INSPECTION OR ALLOW
15-14 INSPECTION OF RECORDS. (a) A person commits an offense if the
15-15 person is asked, by a person authorized by the comptroller, to
15-16 produce or allow inspection of a record required to be kept under
15-17 this chapter and the person fails to produce the record or allow
15-18 the inspection after the allowed time.
15-19 (b) An offense under this section is a Class C misdemeanor.
15-20 Each day the person fails to allow inspection of records or produce
15-21 records for inspection after receiving a request is a separate
15-22 offense.
15-23 SECTION 16. Subchapter L, Chapter 151, Tax Code, is amended
15-24 by adding Section 151.714 to read as follows:
15-25 Sec. 151.714. VENUE FOR CRIMINAL PROSECUTION. Venue for
15-26 prosecution for an offense under this chapter is in:
16-1 (1) the county in which any element of the offense
16-2 occurs; or
16-3 (2) Travis County.
16-4 SECTION 17. Subsection (b), Section 152.101, Tax Code, is
16-5 amended to read as follows:
16-6 (b) An offense under this section is a felony of the third
16-7 degree [punishable by imprisonment for not less than two nor more
16-8 than five years or a fine of not more than $1,000, or both].
16-9 SECTION 18. Subsection (b), Section 152.102, Tax Code, is
16-10 amended to read as follows:
16-11 (b) An offense under this section is a Class C misdemeanor
16-12 [punishable by a fine of not less than $10 nor more than $500 or
16-13 confinement in the county jail for not less than one day nor more
16-14 than 30 days, or both].
16-15 SECTION 19. Subsection (b), Section 152.103, Tax Code, is
16-16 amended to read as follows:
16-17 (b) An offense under this section is a Class C misdemeanor
16-18 [punishable by a fine of not less than $25 nor more than $500].
16-19 SECTION 20. Subchapter F, Chapter 152, Tax Code, is amended
16-20 by adding Sections 152.104 and 152.105 to read as follows:
16-21 Sec. 152.104. FAILURE TO REMIT TAX COLLECTED. (a) A person
16-22 who is a dealer, as defined by Section 503.001, Transportation
16-23 Code, or who is acting in the capacity of a dealer, commits an
16-24 offense if the person intentionally or knowingly fails to pay to
16-25 the tax assessor-collector the motor vehicle sales tax collected as
16-26 required by this chapter.
17-1 (b) An offense under this section is:
17-2 (1) a Class C misdemeanor if the value of the tax
17-3 collected and not paid is less than $1,500;
17-4 (2) a state jail felony if the value of the tax
17-5 collected and not paid is $1,500 or more but less than $20,000;
17-6 (3) a felony of the third degree if the value of the
17-7 tax collected and not paid is $20,000 or more but less than
17-8 $100,000;
17-9 (4) a felony of the second degree if the value of the
17-10 tax collected and not paid is $100,000 or more but less than
17-11 $200,000; and
17-12 (5) a felony of the first degree if the value of the
17-13 tax collected and not paid is $200,000 or more.
17-14 (c) When amounts are obtained in violation of this section
17-15 pursuant to one scheme or continuing course of conduct, whether
17-16 from the same or several resources, the conduct may be considered
17-17 as one offense and the amounts aggregated in determining the grade
17-18 of the offense.
17-19 Sec. 152.105. VENUE FOR CRIMINAL PROSECUTIONS. Venue for
17-20 prosecution of any offense under this chapter is in:
17-21 (1) the county in which any element of the offense
17-22 occurs; or
17-23 (2) Travis County.
17-24 SECTION 21. Subsection (a), Section 153.402, Tax Code, is
17-25 amended to read as follows:
17-26 (a) A person forfeits to the state a civil penalty of not
18-1 less than $25 nor more than $200 if the person:
18-2 (1) refuses to stop and permit the inspection and
18-3 examination of a motor vehicle transporting or using motor fuel on
18-4 demand of a peace officer or the comptroller;
18-5 (2) operates a motor vehicle in this state without a
18-6 valid interstate trucker's or a trip permit when the person is
18-7 required to hold one of those permits;
18-8 (3) operates a liquefied gas-propelled motor vehicle
18-9 that is required to be licensed in Texas, including motor vehicles
18-10 equipped with dual carburetion, and does not display a current
18-11 liquefied gas tax decal or multistate fuels tax agreement decal;
18-12 (4) makes a tax-free sale or delivery of liquefied gas
18-13 into the fuel supply tank of a motor vehicle that does not display
18-14 a current Texas liquefied gas tax decal;
18-15 (5) makes a taxable sale or delivery of liquefied gas
18-16 without holding a valid dealer's permit;
18-17 (6) makes a tax-free sale or delivery of liquefied gas
18-18 into the fuel supply tank of a motor vehicle bearing out-of-state
18-19 license plates;
18-20 (7) makes a delivery of liquefied gas into the fuel
18-21 supply tank of a motor vehicle bearing Texas license plates and no
18-22 Texas liquefied gas tax decal, unless licensed under a multistate
18-23 fuels tax agreement;
18-24 (8) transports gasoline or diesel fuel in any cargo
18-25 tank that has a connection by pipe, tube, valve, or otherwise with
18-26 the fuel injector or carburetor or with the fuel supply tank
19-1 feeding the fuel injector or carburetor of the motor vehicle
19-2 transporting the product;
19-3 (9) sells or delivers gasoline or diesel fuel from any
19-4 fuel supply tank connected with the fuel injector or carburetor of
19-5 a motor vehicle;
19-6 (10) owns or operates a motor vehicle for which
19-7 reports or mileage records are required by this chapter without an
19-8 operating odometer or other device in good working condition to
19-9 record accurately the miles traveled;
19-10 (11) furnishes to a supplier a signed statement [to a
19-11 supplier] for purchasing diesel fuel tax free and then uses the
19-12 tax-free diesel fuel to operate a diesel-powered motor vehicle on a
19-13 public highway [of a type that may be legally used by the purchaser
19-14 for the operation of a motor vehicle on the public highway under
19-15 state or federal law tax free when he owns, operates, or acquires a
19-16 diesel-powered motor vehicle];
19-17 (12) fails or refuses to comply with or violates a
19-18 provision of this chapter;
19-19 (13) fails or refuses to comply with or violates a
19-20 comptroller's rule for administering or enforcing this chapter;
19-21 (14) is an importer who does not obtain an import
19-22 verification number when required by this chapter; or
19-23 (15) purchases motor fuel for export, on which the tax
19-24 imposed by this chapter has not been paid, and subsequently diverts
19-25 or causes the motor fuel to be diverted to a destination in this
19-26 state or any other state or country other than the originally
20-1 designated state or country without first obtaining a diversion
20-2 number.
20-3 SECTION 22. Section 153.403, Tax Code, is amended to read as
20-4 follows:
20-5 Sec. 153.403. CRIMINAL OFFENSES. Except as provided by
20-6 Section 153.404 [of this code], a person commits an offense if the
20-7 person:
20-8 (1) refuses to stop and permit the inspection and
20-9 examination of a motor vehicle transporting or using motor fuel on
20-10 the demand of a peace officer or the comptroller;
20-11 (2) is required to hold a valid trip permit or
20-12 interstate trucker's permit, but operates a motor vehicle in this
20-13 state without a valid trip permit or interstate trucker's permit;
20-14 (3) operates a liquefied gas-propelled motor vehicle
20-15 that is required to be licensed in Texas, including a motor vehicle
20-16 equipped with dual carburetion, and does not display a current
20-17 liquefied gas tax decal or multistate fuels tax agreement decal;
20-18 (4) transports gasoline or diesel fuel in any cargo
20-19 tank that has a connection by pipe, tube, valve, or otherwise with
20-20 the fuel injector or carburetor or with the fuel supply tank
20-21 feeding the fuel injector or carburetor of the motor vehicle
20-22 transporting the product;
20-23 (5) sells or delivers gasoline or diesel fuel from a
20-24 fuel supply tank that is connected with the fuel injector or
20-25 carburetor of a motor vehicle;
20-26 (6) owns or operates a motor vehicle for which reports
21-1 or mileage records are required by this chapter without an
21-2 operating odometer or other device in good working condition to
21-3 record accurately the miles traveled;
21-4 (7) as a diesel tax prepaid user fails to prepay the
21-5 tax on every diesel-powered motor vehicle owned or operated by him;
21-6 (8) uses dyed diesel fuel, on which a tax is required
21-7 to be paid, for the operation of a motor vehicle on a public
21-8 highway;
21-9 (9) makes a tax-free sale or delivery of liquefied gas
21-10 into the fuel supply tank of a motor vehicle that does not display
21-11 a current Texas liquefied gas tax decal;
21-12 (10) makes a sale or delivery of liquefied gas on
21-13 which the person knows the tax is required to be collected, if at
21-14 the time the sale is made the person does not hold a valid dealer's
21-15 permit;
21-16 (11) makes a tax-free sale or delivery of liquefied
21-17 gas into the fuel supply tank of a motor vehicle bearing
21-18 out-of-state license plates;
21-19 (12) makes a delivery of liquefied gas into the fuel
21-20 supply tank of a motor vehicle bearing Texas license plates and no
21-21 Texas liquefied gas tax decal, unless licensed under a multistate
21-22 fuels tax agreement;
21-23 (13) refuses to permit the comptroller or the attorney
21-24 general to inspect, examine, or audit a book or record required to
21-25 be kept by a distributor, supplier, dyed diesel fuel bonded user,
21-26 agricultural bonded user, dealer, interstate trucker, aviation fuel
22-1 dealer, jobber, common or contract carrier, or any person required
22-2 to hold a permit under this chapter;
22-3 (14) refuses to permit the comptroller or the attorney
22-4 general to inspect or examine any plant, equipment, materials, or
22-5 premises where motor fuel is produced, processed, stored, sold,
22-6 delivered, or used;
22-7 (15) refuses to permit the comptroller, [or] the
22-8 attorney general, an employee of either of those officials, a peace
22-9 officer, an employee of the Texas Natural Resource Conservation
22-10 Commission, or an employee of the Department of Agriculture to
22-11 measure or gauge the contents of or take samples from a storage
22-12 tank or container on premises where motor fuel is produced,
22-13 processed, stored, sold, delivered, or used;
22-14 (16) is a distributor, dyed diesel fuel bonded user,
22-15 agricultural bonded user, interstate trucker, or supplier and fails
22-16 or refuses to make or deliver to the comptroller a report required
22-17 by this chapter to be made and delivered to the comptroller;
22-18 (17) is an importer who does not obtain an import
22-19 verification number when required by this chapter;
22-20 (18) purchases motor fuel for export, on which the tax
22-21 imposed by this chapter has not been paid, and subsequently diverts
22-22 or causes the motor fuel to be diverted to a destination in this
22-23 state or any other state or country other than the originally
22-24 designated state or country without first obtaining a diversion
22-25 number;
22-26 (19) conceals motor fuel with the intent of engaging
23-1 in any conduct proscribed by this chapter or refuses to make sales
23-2 of motor fuel on the volume-corrected basis prescribed by this
23-3 chapter;
23-4 (20) refuses, while transporting motor fuel, to stop
23-5 the motor vehicle he is operating when called on to do so by a
23-6 person authorized to stop the motor vehicle;
23-7 (21) refuses to surrender a motor vehicle and cargo
23-8 for impoundment after being ordered to do so by a person authorized
23-9 to impound the motor vehicle and cargo;
23-10 (22) mutilates, destroys, or secretes a book or record
23-11 required by this chapter to be kept by a distributor, supplier,
23-12 dyed diesel fuel bonded user, agricultural bonded user, dealer,
23-13 interstate trucker, aviation fuel dealer, jobber, or person
23-14 required to hold a permit under this chapter;
23-15 (23) is a distributor, supplier, dyed diesel fuel
23-16 bonded user, agricultural bonded user, dealer, interstate trucker,
23-17 aviation fuel dealer, jobber, or other person required to hold a
23-18 permit under this chapter, or the agent or employee of one of those
23-19 persons and makes a false entry or fails to make an entry in the
23-20 books and records required under this chapter to be made by the
23-21 person or fails to retain a document as required by this chapter;
23-22 (24) transports in any manner motor fuel under a false
23-23 cargo manifest or shipping document, or transports in any manner
23-24 motor fuel to a location without delivering at the same time a
23-25 shipping document relating to that shipment;
23-26 (25) engages in a motor fuel transaction that requires
24-1 that the person have a permit under this chapter without then and
24-2 there holding the required permit;
24-3 (26) makes and delivers to the comptroller a report
24-4 required under this chapter to be made and delivered to the
24-5 comptroller, if the report contains false information;
24-6 (27) forges, falsifies, or alters an invoice
24-7 prescribed by law;
24-8 (28) makes any statement, knowing said statement to be
24-9 false, in a claim for a tax refund filed with the comptroller;
24-10 (29) furnishes to a supplier a signed statement for
24-11 purchasing diesel fuel tax free and then uses the tax-free diesel
24-12 fuel to operate a diesel-powered motor vehicle on a public highway
24-13 [of a type that may be legally used by the purchaser for the
24-14 operation of a motor vehicle on the public highway under state or
24-15 federal law tax free when he owns, operates, or acquires a
24-16 diesel-powered motor vehicle];
24-17 (30) holds an aviation fuel dealer's permit and makes
24-18 a taxable sale or use of any gasoline or diesel fuel;
24-19 (31) fails to remit any tax funds collected by a
24-20 distributor, supplier, dyed diesel fuel bonded user, agricultural
24-21 bonded user, dealer, interstate trucker, jobber, or any other
24-22 person required to hold a permit under this chapter;
24-23 (32) makes a sale of diesel fuel tax free into a
24-24 storage facility of a person who:
24-25 (A) is not permitted as a supplier, as an
24-26 aviation fuel dealer, as a dyed diesel fuel bonded user, as an
25-1 agricultural bonded user, or as a diesel tax prepaid user of diesel
25-2 fuel; or
25-3 (B) does not furnish to the permitted supplier a
25-4 signed statement prescribed in Section 153.205 [of this code];
25-5 (33) makes a sale of gasoline tax free to any person
25-6 who is not permitted as either a distributor or an aviation fuel
25-7 dealer;
25-8 (34) is a dealer who purchases any motor fuel tax free
25-9 when not authorized to make a tax-free purchase under this chapter;
25-10 (35) is a dealer who purchases motor fuel with the
25-11 intent to evade any tax imposed by this chapter, or who accepts a
25-12 delivery of motor fuel by any means and does not at the same time
25-13 accept or receive a shipping document relating to the delivery;
25-14 (36) transports motor fuel for which a cargo manifest
25-15 or shipping document is required to be carried without possessing
25-16 or exhibiting on demand by an officer authorized to make the demand
25-17 a cargo manifest or shipping document containing the information
25-18 required to be shown on the manifest or shipping document;
25-19 (37) imports, sells, uses, distributes, or stores
25-20 motor fuel within this state on which the taxes imposed by this
25-21 chapter are owed but have not been first paid to or reported by the
25-22 holder of a distributor, supplier, liquefied gas dealer, interstate
25-23 trucker, diesel tax prepaid user, dyed diesel fuel bonded user, or
25-24 agricultural bonded user permit;
25-25 (38) blends products together to produce a blended
25-26 fuel that is offered for sale, sold, or used that expands the
26-1 volume of the original product to evade paying applicable motor
26-2 fuel taxes; or
26-3 (39) evades or attempts to evade in any manner a tax
26-4 imposed on motor fuel by this chapter.
26-5 SECTION 23. Subsections (c) and (d), Section 153.404, Tax
26-6 Code, are amended to read as follows:
26-7 (c) The prohibition under Section 153.403(32) does not apply
26-8 to the tax-free sale or distribution of diesel fuel authorized by
26-9 Section 153.203(1), (2), [or] (5), (8), or (9).
26-10 (d) The prohibition under Section 153.403(33) does not apply
26-11 to the tax-free sale or distribution of gasoline under Section
26-12 153.104(2), [or] (4), (7), or (8).
26-13 SECTION 24. Subsection (b), Section 183.053, Tax Code, is
26-14 amended to read as follows:
26-15 (b) The total of bonds, certificates of deposit, letters of
26-16 credit, or other security determined to be sufficient by the
26-17 comptroller of a permittee subject to the tax imposed by this
26-18 chapter shall be in an amount that the comptroller determines to be
26-19 sufficient to protect the fiscal interests of the state. The
26-20 comptroller may not set the amount of security at less than $1,000
26-21 or more than $50,000 [$25,000].
26-22 SECTION 25. Section A, Article 8.15, Texas Business
26-23 Corporation Act, is amended to read as follows:
26-24 A. The original and a copy of such application for
26-25 withdrawal, along with a certificate from the comptroller
26-26 [Comptroller of Public Accounts] that all [franchise] taxes,
27-1 including all applicable penalties and interest, administered by
27-2 the comptroller under Title 2, Tax Code, have been paid, shall be
27-3 delivered to the secretary of state [Secretary of State]. If the
27-4 secretary of state [Secretary of State] finds that such application
27-5 conforms to the provisions of this Act, the secretary of state
27-6 [Secretary of State] shall, when the appropriate filing fee is paid
27-7 as required by law:
27-8 (1) Endorse on the original and the copy the word
27-9 "Filed," and the month, day, and year of the filing thereof.
27-10 (2) File the original in the office of the secretary
27-11 of state [Secretary of State].
27-12 (3) Issue a certificate of withdrawal to which shall
27-13 be affixed the copy.
27-14 SECTION 26. Section A, Article 6.08, Texas Limited Liability
27-15 Company Act (Article 1528n, Vernon's Texas Civil Statutes), is
27-16 amended to read as follows:
27-17 A. The original and a copy of such articles of dissolution,
27-18 along with a certificate from the comptroller that all [franchise]
27-19 taxes, including all applicable penalties and interest,
27-20 administered by the comptroller under Title 2, Tax Code, have been
27-21 paid, shall be delivered to the secretary of state [Secretary of
27-22 State]. If the secretary of state [Secretary of State] finds that
27-23 such articles of dissolution conform to law, the secretary of state
27-24 [Secretary of State] shall, when the appropriate filing fee is paid
27-25 as required by law:
27-26 (1) Endorse on the original and copy the word "Filed,"
28-1 and the month, day, and year of the filing thereof.
28-2 (2) File the original in the secretary of state's
28-3 [Secretary of State's] office.
28-4 (3) Issue a certificate of dissolution to which there
28-5 shall be affixed the copy.
28-6 SECTION 27. Section A, Article 7.10, Texas Limited Liability
28-7 Company Act (Article 1528n, Vernon's Texas Civil Statutes), is
28-8 amended to read as follows:
28-9 A. The original and a copy of such application for
28-10 withdrawal, along with a certificate from the comptroller that all
28-11 [franchise] taxes, including penalties and interest, administered
28-12 by the comptroller under Title 2, Tax Code, have been paid, shall
28-13 be delivered to the secretary of state [Secretary of State]. If
28-14 the secretary of state [Secretary of State] finds that such
28-15 application conforms to the provisions of this Act, the secretary
28-16 of state [Secretary of State] shall, when the appropriate filing
28-17 fee is paid as required by law:
28-18 (1) Endorse on the original and the copy the word
28-19 "Filed," and the month, day, and year of the filing thereof.
28-20 (2) File the original in the secretary of state's
28-21 [Secretary of State's] office.
28-22 (3) Issue a certificate of withdrawal to which there
28-23 shall be affixed the copy.
28-24 SECTION 28. Section 151.710, Tax Code, is repealed.
28-25 SECTION 29. (a) This Act takes effect September 1, 2001.
28-26 (b) The changes in law made by Sections 7 and 8 of this Act
29-1 apply only to a lien filed on or after the effective date of this
29-2 Act. A lien filed before the effective date of this Act is
29-3 governed by the law in effect on the date the lien was filed, and
29-4 that law is continued in effect for that purpose.
29-5 (c) The changes in law made by Sections 12 through 20 and by
29-6 Sections 22 and 23 of this Act apply only to an offense committed
29-7 on or after the effective date of this Act. For purposes of this
29-8 subsection, an offense is committed before the effective date of
29-9 this Act if any element of the offense is committed before that
29-10 date. An offense committed before the effective date of this Act
29-11 is covered by the law in effect when the offense was committed, and
29-12 the former law is continued in effect for that purpose.
29-13 (d) The change in law made by Section 22 of this Act applies
29-14 only to a signed statement furnished on or after the effective date
29-15 of this Act. A signed statement furnished before the effective
29-16 date of this Act is governed by the law in effect on the date the
29-17 statement was furnished, and that law is continued in effect for
29-18 that purpose.
_______________________________ _______________________________
President of the Senate Speaker of the House
I hereby certify that S.B. No. 1123 passed the Senate on
April 11, 2001, by the following vote: Yeas 29, Nays 0, one
present, not voting; and that the Senate concurred in House
amendment on May 15, 2001, by a viva-voce vote.
_______________________________
Secretary of the Senate
I hereby certify that S.B. No. 1123 passed the House, with
amendment, on May 8, 2001, by a non-record vote.
_______________________________
Chief Clerk of the House
Approved:
_______________________________
Date
_______________________________
Governor