77R12463 CBH-F
By Armbrister S.B. No. 1123
Substitute the following for S.B. No. 1123:
By McCall C.S.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;
2-1 (6) law enforcement agents of the Texas Alcoholic
2-2 Beverage Commission;
2-3 (7) each member of an arson investigating unit
2-4 commissioned by a city, a county, or the state;
2-5 (8) officers commissioned under Section 37.081,
2-6 Education Code, or Subchapter E, Chapter 51, Education Code;
2-7 (9) officers commissioned by the General Services
2-8 Commission;
2-9 (10) law enforcement officers commissioned by the
2-10 Parks and Wildlife Commission;
2-11 (11) airport police officers commissioned by a city
2-12 with a population of more than one million[, according to the most
2-13 recent federal census,] that operates an airport that serves
2-14 commercial air carriers;
2-15 (12) airport security personnel commissioned as peace
2-16 officers by the governing body of any political subdivision of this
2-17 state, other than a city described by Subdivision (11), that
2-18 operates an airport that serves commercial air carriers;
2-19 (13) municipal park and recreational patrolmen and
2-20 security officers;
2-21 (14) security officers and investigators commissioned
2-22 as peace officers by the comptroller;
2-23 (15) officers commissioned by a water control and
2-24 improvement district under Section 49.216, Water Code;
2-25 (16) officers commissioned by a board of trustees
2-26 under Chapter 54, Transportation Code [341, Acts of the 57th
2-27 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
3-27 under Chapter 417, Government Code;
4-1 (28) an investigator commissioned by the commissioner
4-2 of insurance under Article 1.10D, Insurance Code;
4-3 (29) apprehension specialists commissioned by the
4-4 Texas Youth Commission as officers under Section 61.0931, Human
4-5 Resources Code; [and]
4-6 (30) officers appointed by the executive director of
4-7 the Texas Department of Criminal Justice under Section 493.019,
4-8 Government Code;[.]
4-9 (31) [(30)] investigators commissioned by the
4-10 Commission on Law Enforcement Officer Standards and Education under
4-11 Section 1701.160, Occupations [415.016, Government] Code; and[.]
4-12 (32) commission [(30) board] investigators
4-13 commissioned by the Texas Commission on Private Security under
4-14 Section 1702.061(f), Occupations Code [10(f), Private Investigators
4-15 and Private Security Agencies Act (Article 4413(29bb), Vernon's
4-16 Texas Civil Statutes)].
4-17 SECTION 2. Section 411.109, Government Code, is amended to
4-18 read as follows:
4-19 Sec. 411.109. ACCESS TO CRIMINAL HISTORY RECORD INFORMATION:
4-20 COMPTROLLER. (a) The comptroller is entitled to obtain from the
4-21 department criminal history record information maintained by the
4-22 department that the comptroller believes is necessary for the
4-23 enforcement or administration of Chapter 151, 152, 153, 154, or
4-24 [Chapter] 155, Tax Code, including criminal history record
4-25 information that relates to a person who is:
4-26 (1) an applicant for a permit under any of those
4-27 chapters [Chapter 154 or Chapter 155, Tax Code];
5-1 (2) a permit holder under any [either] of those
5-2 chapters;
5-3 (3) an officer, director, stockholder owning 10
5-4 percent or more of the outstanding stock, partner, owner, or
5-5 managing employee of an applicant or permit holder under any
5-6 [either] of those chapters that is a corporation, association,
5-7 joint venture, syndicate, partnership, or proprietorship;
5-8 (4) believed to have violated any of those chapters
5-9 [Chapter 154 or Chapter 155, Tax Code]; or
5-10 (5) being considered by the comptroller for employment
5-11 as a peace officer.
5-12 (b) The comptroller is entitled to obtain from the
5-13 department criminal history record information maintained by the
5-14 department that relates to a person who is an employee of or an
5-15 applicant for employment with the comptroller's office in a
5-16 position that involves:
5-17 (1) handling currency, checks, or other funds;
5-18 (2) having access to taxpayer account information;
5-19 (3) working in a location designated by the
5-20 comptroller as a security-sensitive area; or
5-21 (4) performing financial management duties designated
5-22 by the comptroller as security sensitive.
5-23 (c) The comptroller is entitled to obtain from the
5-24 department criminal history record information maintained by the
5-25 department that the comptroller believes is necessary for the
5-26 enforcement or administration of Chapter 159, Tax Code.
5-27 (d) Criminal history record information obtained by the
6-1 comptroller under Subsections (a), [and] (b), and (c) may not be
6-2 released or disclosed to any person except on court order or as
6-3 provided by Subsection (e) [(d)].
6-4 (e) [(d)] The comptroller is not prohibited from disclosing
6-5 to a person who is the subject of criminal history record
6-6 information the dates and places of arrests, the offenses, and the
6-7 dispositions in the criminal history record information.
6-8 SECTION 3. Section 111.020, Tax Code, is amended by adding
6-9 Subsection (f) to read as follows:
6-10 (f) Compliance with Subsection (a) is not a defense to an
6-11 assessment of tax liability under Section 111.024 if:
6-12 (1) the amount withheld from the purchase price is not
6-13 sufficient to fully satisfy the liability of the seller of the
6-14 business or stock of goods; and
6-15 (2) the purchase price paid to the seller for the
6-16 business or stock of goods is not reasonably equivalent to the
6-17 value of the business or stock of goods.
6-18 SECTION 4. Sections 111.021 (a) and (c), Tax Code, are
6-19 amended to read as follows:
6-20 (a) If a person is delinquent in the payment of an amount
6-21 required to be paid or has not paid an amount claimed in a
6-22 determination made against the person, the comptroller may notify
6-23 personally, [or] by [registered] mail, or by means of facsimile or
6-24 electronic transmission any other person who:
6-25 (1) possesses or controls a credit, bank or savings
6-26 account, deposit, or other intangible or personal property
6-27 belonging to the delinquent or the person against whom the unpaid
7-1 determination is made, hereafter referred to as "assets"; or
7-2 (2) owes a debt to the delinquent or person against
7-3 whom the unpaid determination is made.
7-4 (c) A notice under this section may be given at any time
7-5 within three years after the payment becomes delinquent or within
7-6 three years after the last recording of a lien filed under this
7-7 title, but not thereafter. The notice must state the amount of
7-8 taxes, penalties and interest due and owing, and an additional
7-9 amount of penalties and interest that will accrue by operation of
7-10 law in a period not to exceed 30 days and, in the case of a credit,
7-11 bank or savings account or deposit, is effective only up to that
7-12 amount.
7-13 SECTION 5. Section 111.022(a), Tax Code, is amended to read
7-14 as follows:
7-15 (a) If the comptroller believes that the collection of a tax
7-16 required to be paid to the state or the amount due for a tax period
7-17 [of a determination] is jeopardized by delay, the comptroller shall
7-18 issue a determination stating the amount and that the tax
7-19 collection is in jeopardy. The amount required to be paid to the
7-20 state or due for the tax period [determined] is due and payable
7-21 immediately.
7-22 SECTION 6. Subchapter A, Chapter 111, Tax Code, is amended
7-23 by adding Section 111.024 to read as follows:
7-24 Sec. 111.024. LIABILITY IN FRAUDULENT TRANSFERS. (a) A
7-25 person who acquires a business or the assets of a business from a
7-26 taxpayer through a fraudulent transfer or a sham transaction is
7-27 liable for any tax, penalty, and interest owed by the taxpayer.
8-1 (b) A transfer of a business or the assets of a business is
8-2 considered to be a fraudulent transfer or a sham transaction if the
8-3 taxpayer made the transfer or undertook the transaction:
8-4 (1) with intent to evade, hinder, delay, or prevent
8-5 the collection of any tax, penalty, or interest owed under this
8-6 title; or
8-7 (2) without receiving a reasonably equivalent value in
8-8 exchange for the business or business assets subject to the
8-9 transfer or transaction.
8-10 (c) In determining the intent of the taxpayer under
8-11 Subsection (b)(1), consideration may be given, among other factors,
8-12 to whether:
8-13 (1) the transfer was to a current or former business
8-14 insider, associate, or employee of the taxpayer or to a person
8-15 related to the taxpayer within the third degree of consanguinity by
8-16 blood or marriage;
8-17 (2) the transfer was to a third party who subsequently
8-18 transferred the business or assets of the business to a current or
8-19 former business insider, associate, or employee of the taxpayer or
8-20 to a person related to the taxpayer within the third degree of
8-21 consanguinity by blood or marriage;
8-22 (3) the taxpayer retained possession or control of the
8-23 business or the assets of the business after the transfer or
8-24 transaction;
8-25 (4) the taxpayer's business and the transferee's
8-26 business are essentially operated as a single business entity at
8-27 the same location;
9-1 (5) before the transfer or the transaction occurred,
9-2 the taxpayer had either been subjected to or apprised of impending
9-3 collection action by the comptroller or by the attorney general;
9-4 (6) the transfer or transaction was concealed;
9-5 (7) the taxpayer was insolvent at the time of the
9-6 transfer or became insolvent not later than the 31st day after the
9-7 date the transfer or transaction occurred; or
9-8 (8) the transfer or transaction involved all or
9-9 substantially all of the taxpayer's assets.
9-10 (d) This section does not apply to a transfer of a business
9-11 or the assets of a business:
9-12 (1) through a court order on dissolution of a
9-13 marriage; or
9-14 (2) by descent or distribution or testate succession
9-15 on the death of a taxpayer.
9-16 SECTION 7. Section 113.009, Tax Code, is amended by adding
9-17 Subsection (c) to read as follows:
9-18 (c) A state tax lien filed under this chapter may not be
9-19 released fully until the taxpayer pays all other taxes, penalties,
9-20 interest, fees, or sums that the taxpayer owes the state and that
9-21 are administered or collected by the comptroller.
9-22 SECTION 8. Section 113.105(b), Tax Code, is amended to read
9-23 as follows:
9-24 (b) The state tax lien on personal property and real estate
9-25 attaches to personal property and real estate owned by the taxpayer
9-26 beginning on the first day of the period for which [on or after the
9-27 date] the lien is filed by the state.
10-1 SECTION 9. Section 151.023, Tax Code, is amended to read as
10-2 follows:
10-3 Sec. 151.023. INVESTIGATIONS AND AUDITS. (a) The
10-4 comptroller, or another person authorized by the comptroller in
10-5 writing, may examine, copy, and photograph the books, records,
10-6 papers, and equipment of a person who sells taxable items or of a
10-7 person liable for the use tax and may investigate the character of
10-8 the business of the person to verify the accuracy of the person's
10-9 report or to determine the amount of tax that may be required to be
10-10 paid if no report has been filed.
10-11 (b) For the purpose of determining the amount of tax
10-12 collected and payable to the state, the amount of tax accruing and
10-13 due, and whether a tax liability has been incurred under this
10-14 chapter, the comptroller or a person authorized by the comptroller
10-15 may:
10-16 (1) inspect at any time during business hours any
10-17 business premises where a taxable event has occurred and examine,
10-18 copy, and photograph the books, returns, records, papers, and
10-19 equipment relating to the conduct in question; and
10-20 (2) require by delivery of written notice to the
10-21 taxpayer or to an employee, representative, or agent of the
10-22 taxpayer that, not later than the 10th working day after the date
10-23 the notice is delivered, the taxpayer produce to an agent or
10-24 designated representative of the comptroller for inspection the
10-25 books, records, papers, and returns relating to the taxable
10-26 activity stated in the notice.
10-27 SECTION 10. Section 151.025(a), Tax Code, is amended to read
11-1 as follows:
11-2 (a) All sellers and all other persons storing, using, or
11-3 consuming in this state a taxable item purchased from a retailer
11-4 shall keep the following records in the form the comptroller
11-5 requires:
11-6 (1) records of gross receipts, including documentation
11-7 in the form of receipts, shipping manifests, invoices, and other
11-8 pertinent papers, from each rental, lease, taxable service, and
11-9 taxable labor transaction occurring during each reporting period;
11-10 (2) records in the form of receipts, shipping
11-11 manifests, invoices, and other pertinent papers of all purchases of
11-12 taxable items from every source made during each reporting period;
11-13 and
11-14 (3) records in the form of receipts, shipping
11-15 manifests, invoices, and other pertinent papers that substantiate
11-16 each claimed deduction or exclusion authorized by law[, receipts,
11-17 invoices, and other pertinent papers in the form that the
11-18 comptroller reasonably requires].
11-19 SECTION 11. Section 151.253(b), Tax Code, is amended to read
11-20 as follows:
11-21 (b) The comptroller shall fix the amount of security
11-22 required in each case, taking into consideration the amount of tax
11-23 that has or is expected to become due from the person under this
11-24 chapter and all other applicable local sales and use taxes [the
11-25 Local Sales and Use Tax Act] and the necessity to protect the state
11-26 against the failure to pay these taxes. The[, except that the]
11-27 maximum amount of security that may be required is the greater
12-1 [lesser] of $100,000 [$50,000] or four [three] times the amount of
12-2 the person's average monthly tax liability.
12-3 SECTION 12. Subchapter L, Chapter 151, Tax Code, is amended
12-4 by adding Section 151.7032 to read as follows:
12-5 Sec. 151.7032. FAILURE TO PAY TAXES COLLECTED; CRIMINAL
12-6 PENALTY. (a) A person commits an offense if the person
12-7 intentionally or knowingly fails to pay to the comptroller, as
12-8 required by this chapter, the tax collected by that person.
12-9 (b) An offense under this section is:
12-10 (1) a Class C misdemeanor if the amount of the tax
12-11 collected and not paid is less than $10,000;
12-12 (2) a state jail felony if the amount of the tax
12-13 collected and not paid is $10,000 or more but less than $20,000;
12-14 (3) a felony of the third degree if the amount of the
12-15 tax collected and not paid is $20,000 or more but less than
12-16 $100,000; and
12-17 (4) a felony of the second degree if the amount of the
12-18 tax collected and not paid is $100,000 or more.
12-19 SECTION 13. Section 151.708, Tax Code, is amended to read as
12-20 follows:
12-21 Sec. 151.708. SELLING WITHOUT PERMIT; CRIMINAL PENALTY.
12-22 (a) A person or officer of a corporation commits an offense if the
12-23 person or corporation engages in business as a retailer in this
12-24 state without a permit required by this chapter or after the permit
12-25 is suspended.
12-26 (b) A first [An] offense under this section is a Class C
12-27 misdemeanor [punishable by a fine of not more than $500].
13-1 (c) If it is shown on the trial of an offense under this
13-2 section that the person or officer has previously been finally
13-3 convicted of one offense under this section, on conviction the
13-4 person or officer shall be punished for a Class B misdemeanor
13-5 punishable by a fine only, not to exceed $2,000 [A separate offense
13-6 is committed each day that a person or officer of a corporation
13-7 violates this section].
13-8 (d) If it is shown on the trial of an offense under this
13-9 section that the person or officer has previously been finally
13-10 convicted of two offenses under this section, on conviction the
13-11 person or officer shall be punished for a Class A misdemeanor
13-12 punishable by a fine only, not to exceed $4,000.
13-13 (e) If it is shown on the trial of an offense under this
13-14 section that the person or officer has previously been finally
13-15 convicted of three or more offenses under this section, on
13-16 conviction the person or officer shall be punished for a Class A
13-17 misdemeanor punishable by a fine not to exceed $4,000, confinement
13-18 in jail for a term not to exceed one year, or both the fine and
13-19 confinement.
13-20 (f) Each day a person or an officer of a corporation
13-21 operates a business without a permit or with a suspended permit is
13-22 a separate offense under this section.
13-23 SECTION 14. Section 151.709, Tax Code, is amended to read as
13-24 follows:
13-25 Sec. 151.709. FAILURE TO FURNISH REPORT [OR INFORMATION];
13-26 CRIMINAL PENALTY. (a) A person commits an offense if the person
13-27 refuses to furnish a report [or other data] as required by this
14-1 chapter or by the comptroller as authorized by this chapter.
14-2 (b) A first [An] offense under this section is a Class C
14-3 misdemeanor [punishable by a fine of not more than $500].
14-4 (c) If it is shown on the trial of an offense under this
14-5 section that the person has previously been finally convicted of
14-6 one offense under this section, on conviction the person shall be
14-7 punished for a Class B misdemeanor punishable by a fine only, not
14-8 to exceed $2,000.
14-9 (d) If it is shown on the trial of an offense under this
14-10 section that the person has previously been finally convicted of
14-11 two or more offenses under this section, on conviction the person
14-12 shall be punished for a Class A misdemeanor punishable by a fine
14-13 only, not to exceed $4,000.
14-14 SECTION 15. Subchapter L, Chapter 151, Tax Code, is amended
14-15 by adding Sections 151.7101, 151.7102, and 151.7103 to read as
14-16 follows:
14-17 Sec. 151.7101. ELECTION OF OFFENSES. If a violation of a
14-18 criminal provision of this chapter by a taxpayer constitutes
14-19 another offense under the laws of this state, the state may elect
14-20 the offense for which it will prosecute the taxpayer.
14-21 Sec. 151.7102. FALSE ENTRY OR FAILURE TO ENTER IN RECORDS.
14-22 (a) A person commits an offense if the person intentionally or
14-23 knowingly conceals, destroys, makes a false entry in, or fails to
14-24 make an entry in records that are required to be made or kept under
14-25 this chapter.
14-26 (b) An offense under this section is a felony of the third
14-27 degree.
15-1 Sec. 151.7103. FAILURE TO PRODUCE FOR INSPECTION OR ALLOW
15-2 INSPECTION OF RECORDS. (a) A person commits an offense if the
15-3 person is asked, by a person authorized by the comptroller, to
15-4 produce or allow inspection of a record required to be kept under
15-5 this chapter and the person fails to produce the record or allow
15-6 the inspection after the allowed time.
15-7 (b) An offense under this section is a Class C misdemeanor.
15-8 Each day the person fails to allow inspection of records or produce
15-9 records for inspection after receiving a request is a separate
15-10 offense.
15-11 SECTION 16. Subchapter L, Chapter 151, Tax Code, is amended
15-12 by adding Section 151.714 to read as follows:
15-13 Sec. 151.714. VENUE FOR CRIMINAL PROSECUTION. Venue for
15-14 prosecution for an offense under this chapter is in:
15-15 (1) the county in which any element of the offense
15-16 occurs; or
15-17 (2) Travis County.
15-18 SECTION 17. Section 152.101(b), Tax Code, is amended to read
15-19 as follows:
15-20 (b) An offense under this section is a felony of the third
15-21 degree [punishable by imprisonment for not less than two nor more
15-22 than five years or a fine of not more than $1,000, or both].
15-23 SECTION 18. Section 152.102(b), Tax Code, is amended to read
15-24 as follows:
15-25 (b) An offense under this section is a Class C misdemeanor
15-26 [punishable by a fine of not less than $10 nor more than $500 or
15-27 confinement in the county jail for not less than one day nor more
16-1 than 30 days, or both].
16-2 SECTION 19. Section 152.103(b), Tax Code, is amended to read
16-3 as follows:
16-4 (b) An offense under this section is a Class C misdemeanor
16-5 [punishable by a fine of not less than $25 nor more than $500].
16-6 SECTION 20. Subchapter F, Chapter 152, Tax Code, is amended
16-7 by adding Sections 152.104 and 152.105 to read as follows:
16-8 Sec. 152.104. FAILURE TO REMIT TAX COLLECTED. (a) A person
16-9 who is a dealer, as defined by Section 503.001, Transportation
16-10 Code, or who is acting in the capacity of a dealer, commits an
16-11 offense if the person intentionally or knowingly fails to pay to
16-12 the tax assessor-collector the motor vehicle sales tax collected as
16-13 required by this chapter.
16-14 (b) An offense under this section is:
16-15 (1) a Class C misdemeanor if the value of the tax
16-16 collected and not paid is less than $1,500;
16-17 (2) a state jail felony if the value of the tax
16-18 collected and not paid is $1,500 or more but less than $20,000;
16-19 (3) a felony of the third degree if the value of the
16-20 tax collected and not paid is $20,000 or more but less than
16-21 $100,000;
16-22 (4) a felony of the second degree if the value of the
16-23 tax collected and not paid is $100,000 or more but less than
16-24 $200,000; and
16-25 (5) a felony of the first degree if the value of the
16-26 tax collected and not paid is $200,000 or more.
16-27 (c) When amounts are obtained in violation of this section
17-1 pursuant to one scheme or continuing course of conduct, whether
17-2 from the same or several resources, the conduct may be considered
17-3 as one offense and the amounts aggregated in determining the grade
17-4 of the offense.
17-5 Sec. 152.105. VENUE FOR CRIMINAL PROSECUTIONS. Venue for
17-6 prosecution of any offense under this chapter is in:
17-7 (1) the county in which any element of the offense
17-8 occurs; or
17-9 (2) Travis County.
17-10 SECTION 21. Section 153.402(a), Tax Code, is amended to read
17-11 as follows:
17-12 (a) A person forfeits to the state a civil penalty of not
17-13 less than $25 nor more than $200 if the person:
17-14 (1) refuses to stop and permit the inspection and
17-15 examination of a motor vehicle transporting or using motor fuel on
17-16 demand of a peace officer or the comptroller;
17-17 (2) operates a motor vehicle in this state without a
17-18 valid interstate trucker's or a trip permit when the person is
17-19 required to hold one of those permits;
17-20 (3) operates a liquefied gas-propelled motor vehicle
17-21 that is required to be licensed in Texas, including motor vehicles
17-22 equipped with dual carburetion, and does not display a current
17-23 liquefied gas tax decal or multistate fuels tax agreement decal;
17-24 (4) makes a tax-free sale or delivery of liquefied gas
17-25 into the fuel supply tank of a motor vehicle that does not display
17-26 a current Texas liquefied gas tax decal;
17-27 (5) makes a taxable sale or delivery of liquefied gas
18-1 without holding a valid dealer's permit;
18-2 (6) makes a tax-free sale or delivery of liquefied gas
18-3 into the fuel supply tank of a motor vehicle bearing out-of-state
18-4 license plates;
18-5 (7) makes a delivery of liquefied gas into the fuel
18-6 supply tank of a motor vehicle bearing Texas license plates and no
18-7 Texas liquefied gas tax decal, unless licensed under a multistate
18-8 fuels tax agreement;
18-9 (8) transports gasoline or diesel fuel in any cargo
18-10 tank that has a connection by pipe, tube, valve, or otherwise with
18-11 the fuel injector or carburetor or with the fuel supply tank
18-12 feeding the fuel injector or carburetor of the motor vehicle
18-13 transporting the product;
18-14 (9) sells or delivers gasoline or diesel fuel from any
18-15 fuel supply tank connected with the fuel injector or carburetor of
18-16 a motor vehicle;
18-17 (10) owns or operates a motor vehicle for which
18-18 reports or mileage records are required by this chapter without an
18-19 operating odometer or other device in good working condition to
18-20 record accurately the miles traveled;
18-21 (11) furnishes to a supplier a signed statement [to a
18-22 supplier] for purchasing diesel fuel tax free and then uses the
18-23 tax-free diesel fuel to operate a diesel-powered motor vehicle on a
18-24 public highway [of a type that may be legally used by the purchaser
18-25 for the operation of a motor vehicle on the public highway under
18-26 state or federal law tax free when he owns, operates, or acquires a
18-27 diesel-powered motor vehicle];
19-1 (12) fails or refuses to comply with or violates a
19-2 provision of this chapter;
19-3 (13) fails or refuses to comply with or violates a
19-4 comptroller's rule for administering or enforcing this chapter;
19-5 (14) is an importer who does not obtain an import
19-6 verification number when required by this chapter; or
19-7 (15) purchases motor fuel for export, on which the tax
19-8 imposed by this chapter has not been paid, and subsequently diverts
19-9 or causes the motor fuel to be diverted to a destination in this
19-10 state or any other state or country other than the originally
19-11 designated state or country without first obtaining a diversion
19-12 number.
19-13 SECTION 22. Section 153.403, Tax Code, is amended to read as
19-14 follows:
19-15 Sec. 153.403. CRIMINAL OFFENSES. Except as provided by
19-16 Section 153.404 [of this code], a person commits an offense if the
19-17 person:
19-18 (1) refuses to stop and permit the inspection and
19-19 examination of a motor vehicle transporting or using motor fuel on
19-20 the demand of a peace officer or the comptroller;
19-21 (2) is required to hold a valid trip permit or
19-22 interstate trucker's permit, but operates a motor vehicle in this
19-23 state without a valid trip permit or interstate trucker's permit;
19-24 (3) operates a liquefied gas-propelled motor vehicle
19-25 that is required to be licensed in Texas, including a motor vehicle
19-26 equipped with dual carburetion, and does not display a current
19-27 liquefied gas tax decal or multistate fuels tax agreement decal;
20-1 (4) transports gasoline or diesel fuel in any cargo
20-2 tank that has a connection by pipe, tube, valve, or otherwise with
20-3 the fuel injector or carburetor or with the fuel supply tank
20-4 feeding the fuel injector or carburetor of the motor vehicle
20-5 transporting the product;
20-6 (5) sells or delivers gasoline or diesel fuel from a
20-7 fuel supply tank that is connected with the fuel injector or
20-8 carburetor of a motor vehicle;
20-9 (6) owns or operates a motor vehicle for which reports
20-10 or mileage records are required by this chapter without an
20-11 operating odometer or other device in good working condition to
20-12 record accurately the miles traveled;
20-13 (7) as a diesel tax prepaid user fails to prepay the
20-14 tax on every diesel-powered motor vehicle owned or operated by him;
20-15 (8) uses dyed diesel fuel, on which a tax is required
20-16 to be paid, for the operation of a motor vehicle on a public
20-17 highway;
20-18 (9) makes a tax-free sale or delivery of liquefied gas
20-19 into the fuel supply tank of a motor vehicle that does not display
20-20 a current Texas liquefied gas tax decal;
20-21 (10) makes a sale or delivery of liquefied gas on
20-22 which the person knows the tax is required to be collected, if at
20-23 the time the sale is made the person does not hold a valid dealer's
20-24 permit;
20-25 (11) makes a tax-free sale or delivery of liquefied
20-26 gas into the fuel supply tank of a motor vehicle bearing
20-27 out-of-state license plates;
21-1 (12) makes a delivery of liquefied gas into the fuel
21-2 supply tank of a motor vehicle bearing Texas license plates and no
21-3 Texas liquefied gas tax decal, unless licensed under a multistate
21-4 fuels tax agreement;
21-5 (13) refuses to permit the comptroller or the attorney
21-6 general to inspect, examine, or audit a book or record required to
21-7 be kept by a distributor, supplier, dyed diesel fuel bonded user,
21-8 agricultural bonded user, dealer, interstate trucker, aviation fuel
21-9 dealer, jobber, common or contract carrier, or any person required
21-10 to hold a permit under this chapter;
21-11 (14) refuses to permit the comptroller or the attorney
21-12 general to inspect or examine any plant, equipment, materials, or
21-13 premises where motor fuel is produced, processed, stored, sold,
21-14 delivered, or used;
21-15 (15) refuses to permit the comptroller, [or] the
21-16 attorney general, an employee of either of those officials, a peace
21-17 officer, an employee of the Texas Natural Resource Conservation
21-18 Commission, or an employee of the Department of Agriculture to
21-19 measure or gauge the contents of or take samples from a storage
21-20 tank or container on premises where motor fuel is produced,
21-21 processed, stored, sold, delivered, or used;
21-22 (16) is a distributor, dyed diesel fuel bonded user,
21-23 agricultural bonded user, interstate trucker, or supplier and fails
21-24 or refuses to make or deliver to the comptroller a report required
21-25 by this chapter to be made and delivered to the comptroller;
21-26 (17) is an importer who does not obtain an import
21-27 verification number when required by this chapter;
22-1 (18) purchases motor fuel for export, on which the tax
22-2 imposed by this chapter has not been paid, and subsequently diverts
22-3 or causes the motor fuel to be diverted to a destination in this
22-4 state or any other state or country other than the originally
22-5 designated state or country without first obtaining a diversion
22-6 number;
22-7 (19) conceals motor fuel with the intent of engaging
22-8 in any conduct proscribed by this chapter or refuses to make sales
22-9 of motor fuel on the volume-corrected basis prescribed by this
22-10 chapter;
22-11 (20) refuses, while transporting motor fuel, to stop
22-12 the motor vehicle he is operating when called on to do so by a
22-13 person authorized to stop the motor vehicle;
22-14 (21) refuses to surrender a motor vehicle and cargo
22-15 for impoundment after being ordered to do so by a person authorized
22-16 to impound the motor vehicle and cargo;
22-17 (22) mutilates, destroys, or secretes a book or record
22-18 required by this chapter to be kept by a distributor, supplier,
22-19 dyed diesel fuel bonded user, agricultural bonded user, dealer,
22-20 interstate trucker, aviation fuel dealer, jobber, or person
22-21 required to hold a permit under this chapter;
22-22 (23) is a distributor, supplier, dyed diesel fuel
22-23 bonded user, agricultural bonded user, dealer, interstate trucker,
22-24 aviation fuel dealer, jobber, or other person required to hold a
22-25 permit under this chapter, or the agent or employee of one of those
22-26 persons and makes a false entry or fails to make an entry in the
22-27 books and records required under this chapter to be made by the
23-1 person or fails to retain a document as required by this chapter;
23-2 (24) transports in any manner motor fuel under a false
23-3 cargo manifest or shipping document, or transports in any manner
23-4 motor fuel to a location without delivering at the same time a
23-5 shipping document relating to that shipment;
23-6 (25) engages in a motor fuel transaction that requires
23-7 that the person have a permit under this chapter without then and
23-8 there holding the required permit;
23-9 (26) makes and delivers to the comptroller a report
23-10 required under this chapter to be made and delivered to the
23-11 comptroller, if the report contains false information;
23-12 (27) forges, falsifies, or alters an invoice
23-13 prescribed by law;
23-14 (28) makes any statement, knowing said statement to be
23-15 false, in a claim for a tax refund filed with the comptroller;
23-16 (29) furnishes to a supplier a signed statement for
23-17 purchasing diesel fuel tax free and then uses the tax-free diesel
23-18 fuel to operate a diesel-powered motor vehicle on a public highway
23-19 [of a type that may be legally used by the purchaser for the
23-20 operation of a motor vehicle on the public highway under state or
23-21 federal law tax free when he owns, operates, or acquires a
23-22 diesel-powered motor vehicle];
23-23 (30) holds an aviation fuel dealer's permit and makes
23-24 a taxable sale or use of any gasoline or diesel fuel;
23-25 (31) fails to remit any tax funds collected by a
23-26 distributor, supplier, dyed diesel fuel bonded user, agricultural
23-27 bonded user, dealer, interstate trucker, jobber, or any other
24-1 person required to hold a permit under this chapter;
24-2 (32) makes a sale of diesel fuel tax free into a
24-3 storage facility of a person who:
24-4 (A) is not permitted as a supplier, as an
24-5 aviation fuel dealer, as a dyed diesel fuel bonded user, as an
24-6 agricultural bonded user, or as a diesel tax prepaid user of diesel
24-7 fuel; or
24-8 (B) does not furnish to the permitted supplier a
24-9 signed statement prescribed in Section 153.205 [of this code];
24-10 (33) makes a sale of gasoline tax free to any person
24-11 who is not permitted as either a distributor or an aviation fuel
24-12 dealer;
24-13 (34) is a dealer who purchases any motor fuel tax free
24-14 when not authorized to make a tax-free purchase under this chapter;
24-15 (35) is a dealer who purchases motor fuel with the
24-16 intent to evade any tax imposed by this chapter, or who accepts a
24-17 delivery of motor fuel by any means and does not at the same time
24-18 accept or receive a shipping document relating to the delivery;
24-19 (36) transports motor fuel for which a cargo manifest
24-20 or shipping document is required to be carried without possessing
24-21 or exhibiting on demand by an officer authorized to make the demand
24-22 a cargo manifest or shipping document containing the information
24-23 required to be shown on the manifest or shipping document;
24-24 (37) imports, sells, uses, distributes, or stores
24-25 motor fuel within this state on which the taxes imposed by this
24-26 chapter are owed but have not been first paid to or reported by the
24-27 holder of a distributor, supplier, liquefied gas dealer, interstate
25-1 trucker, diesel tax prepaid user, dyed diesel fuel bonded user, or
25-2 agricultural bonded user permit;
25-3 (38) blends products together to produce a blended
25-4 fuel that is offered for sale, sold, or used that expands the
25-5 volume of the original product to evade paying applicable motor
25-6 fuel taxes; or
25-7 (39) evades or attempts to evade in any manner a tax
25-8 imposed on motor fuel by this chapter.
25-9 SECTION 23. Sections 153.404(c) and (d), Tax Code, are
25-10 amended to read as follows:
25-11 (c) The prohibition under Section 153.403(32) does not apply
25-12 to the tax-free sale or distribution of diesel fuel authorized by
25-13 Section 153.203(1), (2), [or] (5), (8), or (9).
25-14 (d) The prohibition under Section 153.403(33) does not apply
25-15 to the tax-free sale or distribution of gasoline under Section
25-16 153.104(2), [or] (4), (7), or (8).
25-17 SECTION 24. Section 183.053(b), Tax Code, is amended to read
25-18 as follows:
25-19 (b) The total of bonds, certificates of deposit, letters of
25-20 credit, or other security determined to be sufficient by the
25-21 comptroller of a permittee subject to the tax imposed by this
25-22 chapter shall be in an amount that the comptroller determines to be
25-23 sufficient to protect the fiscal interests of the state. The
25-24 comptroller may not set the amount of security at less than $1,000
25-25 or more than $50,000 [$25,000].
25-26 SECTION 25. Section A, Article 8.15, Texas Business
25-27 Corporation Act, is amended to read as follows:
26-1 A. The original and a copy of such application for
26-2 withdrawal, along with a certificate from the comptroller
26-3 [Comptroller of Public Accounts] that all [franchise] taxes,
26-4 including all applicable penalties and interest, administered by
26-5 the comptroller under Title 2, Tax Code, have been paid, shall be
26-6 delivered to the secretary of state [Secretary of State]. If the
26-7 secretary of state [Secretary of State] finds that such application
26-8 conforms to the provisions of this Act, the secretary of state
26-9 [Secretary of State] shall, when the appropriate filing fee is paid
26-10 as required by law:
26-11 (1) Endorse on the original and the copy the word
26-12 "Filed," and the month, day, and year of the filing thereof.
26-13 (2) File the original in the office of the secretary
26-14 of state [Secretary of State].
26-15 (3) Issue a certificate of withdrawal to which shall
26-16 be affixed the copy.
26-17 SECTION 26. Section A, Article 6.08, Texas Limited Liability
26-18 Company Act (Article 1528n, Vernon's Texas Civil Statutes), is
26-19 amended to read as follows:
26-20 A. The original and a copy of such articles of dissolution,
26-21 along with a certificate from the comptroller that all [franchise]
26-22 taxes, including all applicable penalties and interest,
26-23 administered by the comptroller under Title 2, Tax Code, have been
26-24 paid, shall be delivered to the secretary of state [Secretary of
26-25 State]. If the secretary of state [Secretary of State] finds that
26-26 such articles of dissolution conform to law, the secretary of state
26-27 [Secretary of State] shall, when the appropriate filing fee is paid
27-1 as required by law:
27-2 (1) Endorse on the original and copy the word "Filed,"
27-3 and the month, day, and year of the filing thereof.
27-4 (2) File the original in the secretary of state's
27-5 [Secretary of State's] office.
27-6 (3) Issue a certificate of dissolution to which there
27-7 shall be affixed the copy.
27-8 SECTION 27. Section A, Article 7.10, Texas Limited Liability
27-9 Company Act (Article 1528n, Vernon's Texas Civil Statutes), is
27-10 amended to read as follows:
27-11 A. The original and a copy of such application for
27-12 withdrawal, along with a certificate from the comptroller that all
27-13 [franchise] taxes, including penalties and interest, administered
27-14 by the comptroller under Title 2, Tax Code, have been paid, shall
27-15 be delivered to the secretary of state [Secretary of State]. If
27-16 the secretary of state [Secretary of State] finds that such
27-17 application conforms to the provisions of this Act, the secretary
27-18 of state [Secretary of State] shall, when the appropriate filing
27-19 fee is paid as required by law:
27-20 (1) Endorse on the original and the copy the word
27-21 "Filed," and the month, day, and year of the filing thereof.
27-22 (2) File the original in the secretary of state's
27-23 [Secretary of State's] office.
27-24 (3) Issue a certificate of withdrawal to which there
27-25 shall be affixed the copy.
27-26 SECTION 28. Section 151.710, Tax Code, is repealed.
27-27 SECTION 29. (a) This Act takes effect September 1, 2001.
28-1 (b) The changes in law made by Sections 7 and 8 of this Act
28-2 apply only to a lien filed on or after the effective date of this
28-3 Act. A lien filed before the effective date of this Act is
28-4 governed by the law in effect on the date the lien was filed, and
28-5 that law is continued in effect for that purpose.
28-6 (c) The changes in law made by Sections 12 through 20 and by
28-7 Sections 22 and 23 of this Act apply only to an offense committed
28-8 on or after the effective date of this Act. For purposes of this
28-9 subsection, an offense is committed before the effective date of
28-10 this Act if any element of the offense is committed before that
28-11 date. An offense committed before the effective date of this Act
28-12 is covered by the law in effect when the offense was committed, and
28-13 the former law is continued in effect for that purpose.
28-14 (d) The change in law made by Section 22 of this Act applies
28-15 only to a signed statement furnished on or after the effective date
28-16 of this Act. A signed statement furnished before the effective
28-17 date of this Act is governed by the law in effect on the date the
28-18 statement was furnished, and that law is continued in effect for
28-19 that purpose.