By Armbrister S.B. No. 1123
77R7929 CBH-F
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, 332, 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. Sections 111.010(a) and (b), Tax Code, are amended
6-9 to read as follows:
6-10 (a) The attorney general shall bring suit in the name of the
6-11 state and in the name of any local governmental entities that have
6-12 imposed sales and use taxes under Subtitle C, Title 3, or other
6-13 statutes to recover delinquent state taxes, local sales and use
6-14 taxes, tax penalties, and interest owed to the state or to the
6-15 local governmental entities.
6-16 (b) This section applies to state taxes imposed by this
6-17 title or by other laws not included in this title and to local
6-18 sales and use taxes imposed under Subtitle C, Title 3, or other
6-19 law, but does not apply to the state ad valorem tax on property.
6-20 SECTION 4. Section 111.020, Tax Code, is amended by adding
6-21 Subsection (f) to read as follows:
6-22 (f) Compliance with Subsection (a) is not a defense to an
6-23 assessment of tax liability under Section 111.024 if:
6-24 (1) the amount withheld from the purchase price is not
6-25 sufficient to fully satisfy the liability of the seller of the
6-26 business or stock of goods; and
6-27 (2) the purchase price paid to the seller for the
7-1 business or stock of goods is not reasonably equivalent to the
7-2 value of the business or stock of goods.
7-3 SECTION 5. Sections 111.021(a) and (c), Tax Code, are amended
7-4 to read as follows:
7-5 (a) If a person is delinquent in the payment of an amount
7-6 required to be paid or has not paid an amount claimed in a
7-7 determination made against the person, the comptroller may notify
7-8 personally, [or] by [registered] mail, or by means of facsimile or
7-9 electronic transmission any other person who:
7-10 (1) possesses or controls a credit, bank or savings
7-11 account, deposit, or other intangible or personal property
7-12 belonging to the delinquent or the person against whom the unpaid
7-13 determination is made, hereafter referred to as "assets"; or
7-14 (2) owes a debt to the delinquent or person against
7-15 whom the unpaid determination is made.
7-16 (c) A notice under this section may be given at any time
7-17 within three years after the payment becomes delinquent or within
7-18 three years after the last recording of a lien filed under this
7-19 title, but not thereafter. The notice must state the amount of
7-20 taxes, penalties and interest due and owing, and an additional
7-21 amount of penalties and interest that will accrue by operation of
7-22 law in a period not to exceed 30 days and, in the case of a credit,
7-23 bank or savings account or deposit, is effective only up to that
7-24 amount.
7-25 SECTION 6. Section 111.022(a), Tax Code, is amended to read
7-26 as follows:
7-27 (a) If the comptroller believes that the collection of a tax
8-1 required to be paid to the state or the amount due for a tax period
8-2 [of a determination] is jeopardized by delay, the comptroller shall
8-3 issue a determination stating the amount and that the tax
8-4 collection is in jeopardy. The amount required to be paid to the
8-5 state or due for the tax period [determined] is due and payable
8-6 immediately.
8-7 SECTION 7. Subchapter A, Chapter 111, Tax Code, is amended by
8-8 adding Section 111.024 to read as follows:
8-9 Sec. 111.024. LIABILITY IN FRAUDULENT TRANSFERS. (a) A
8-10 person who acquires a business or the assets of a business from a
8-11 taxpayer through a fraudulent transfer or a sham transaction is
8-12 liable for any tax, penalty, and interest owed by the taxpayer.
8-13 (b) A transfer of a business or the assets of a business is
8-14 considered to be a fraudulent transfer or a sham transaction if the
8-15 taxpayer made the transfer or undertook the transaction:
8-16 (1) with intent to evade, hinder, delay, or prevent
8-17 the collection of any tax, penalty, or interest owed under this
8-18 title; or
8-19 (2) without receiving a reasonably equivalent value in
8-20 exchange for the business or business assets subject to the
8-21 transfer or transaction.
8-22 (c) In determining the intent of the taxpayer under
8-23 Subsection (b)(1), consideration may be given, among other factors,
8-24 to whether:
8-25 (1) the transfer was to a current or former business
8-26 insider, associate, or employee of the taxpayer or to a person
8-27 related to the taxpayer within the third degree of consanguinity by
9-1 blood or marriage;
9-2 (2) the transfer was to a third party who subsequently
9-3 transferred the business or assets of the business to a current or
9-4 former business insider, associate, or employee of the taxpayer or
9-5 to a person related to the taxpayer within the third degree of
9-6 consanguinity by blood or marriage;
9-7 (3) the taxpayer retained possession or control of the
9-8 business or the assets of the business after the transfer or
9-9 transaction;
9-10 (4) the taxpayer's business and the transferee's
9-11 business are essentially operated as a single business entity at
9-12 the same location;
9-13 (5) before the transfer or the transaction occurred,
9-14 the taxpayer had either been subjected to or apprised of impending
9-15 collection action by the comptroller or by the attorney general;
9-16 (6) the transfer or transaction was concealed;
9-17 (7) the taxpayer was insolvent at the time of the
9-18 transfer or became insolvent not later than the 31st day after the
9-19 date the transfer or transaction occurred; or
9-20 (8) the transfer or transaction involved all or
9-21 substantially all of the taxpayer's assets.
9-22 (d) This section does not apply to a transfer of a business
9-23 or the assets of a business:
9-24 (1) through a court order on dissolution of a
9-25 marriage; or
9-26 (2) by descent or distribution or testate succession
9-27 on the death of a taxpayer.
10-1 SECTION 8. Section 113.009, Tax Code, is amended by adding
10-2 Subsection (c) to read as follows:
10-3 (c) A state tax lien filed under this chapter may not be
10-4 released fully until the taxpayer pays all other taxes, penalties,
10-5 interest, fees, or sums that the taxpayer owes the state and that
10-6 are administered or collected by the comptroller.
10-7 SECTION 9. Section 113.105(b), Tax Code, is amended to read
10-8 as follows:
10-9 (b) The state tax lien on personal property and real estate
10-10 attaches to personal property and real estate owned by the taxpayer
10-11 beginning on the first day of the period for which [on or after the
10-12 date] the lien is filed by the state.
10-13 SECTION 10. Section 151.023, Tax Code, is amended to read as
10-14 follows:
10-15 Sec. 151.023. INVESTIGATIONS AND AUDITS. (a) The
10-16 comptroller, or another person authorized by the comptroller in
10-17 writing, may examine, copy, and photograph the books, records,
10-18 papers, and equipment of a person who sells taxable items or of a
10-19 person liable for the use tax and may investigate the character of
10-20 the business of the person to verify the accuracy of the person's
10-21 report or to determine the amount of tax that may be required to be
10-22 paid if no report has been filed.
10-23 (b) For the purpose of determining the amount of tax
10-24 collected and payable to the state, the amount of tax accruing and
10-25 due, and whether a tax liability has been incurred under this
10-26 chapter, the comptroller or a person authorized by the comptroller
10-27 may:
11-1 (1) inspect at any time during business hours any
11-2 business premises where a taxable event has occurred and examine,
11-3 copy, and photograph the books, returns, records, papers, and
11-4 equipment relating to the conduct in question; and
11-5 (2) require by delivery of written notice to the
11-6 taxpayer or to an employee, representative, or agent of the
11-7 taxpayer that, not later than the 10th working day after the date
11-8 the notice is delivered, the taxpayer produce to an agent or
11-9 designated representative of the comptroller for inspection the
11-10 books, records, papers, and returns relating to the taxable
11-11 activity stated in the notice.
11-12 SECTION 11. Section 151.025(a), Tax Code, is amended to read
11-13 as follows:
11-14 (a) All sellers and all other persons storing, using, or
11-15 consuming in this state a taxable item purchased from a retailer
11-16 shall keep the following records:
11-17 (1) records of gross receipts, including documentation
11-18 in the form of receipts, shipping manifests, invoices, and other
11-19 pertinent papers, from each rental, lease, taxable service, and
11-20 taxable labor transaction occurring during each reporting period;
11-21 (2) records in the form of receipts, shipping
11-22 manifests, invoices, and other pertinent papers of all purchases of
11-23 taxable items from every source made during each reporting period;
11-24 and
11-25 (3) records in the form of receipts, shipping
11-26 manifests, invoices, and other pertinent papers, that substantiate
11-27 each claimed deduction or exclusion authorized by law [, receipts,
12-1 invoices, and other pertinent papers in the form that the
12-2 comptroller reasonably requires].
12-3 SECTION 12. Section 151.253(b), Tax Code, is amended to read
12-4 as follows:
12-5 (b) The comptroller shall fix the amount of security
12-6 required in each case, taking into consideration the amount of tax
12-7 that has or is expected to become due from the person under this
12-8 chapter and all other applicable local sales and use taxes [the
12-9 Local Sales and Use Tax Act] and the necessity to protect the state
12-10 against the failure to pay these taxes. The [, except that the]
12-11 maximum amount of security that may be required is the greater
12-12 [lesser] of $100,000 [$50,000] or four [three] times the amount of
12-13 the person's average monthly tax liability.
12-14 SECTION 13. Subchapter L, Chapter 151, Tax Code, is amended
12-15 by adding Section 151.7032 to read as follows:
12-16 Sec. 151.7032. FAILURE TO PAY TAXES COLLECTED; CRIMINAL
12-17 PENALTY. (a) A person commits an offense if the person
12-18 intentionally or knowingly fails to pay to the comptroller, as
12-19 required by this chapter, the tax collected by that person.
12-20 (b) An offense under this section is:
12-21 (1) a Class C misdemeanor if the amount of tax
12-22 collected and not paid is less than $10,000;
12-23 (2) a state jail felony if the amount of the tax
12-24 collected and not paid is $10,000 or more but less than $20,000;
12-25 (3) a felony of the third degree if the amount of the
12-26 tax collected and not paid is $20,000 or more but less than
12-27 $100,000; and
13-1 (4) a felony of the second degree if the amount of the
13-2 tax collected and not paid is $100,000 or more.
13-3 SECTION 14. Section 151.708, Tax Code, is amended to read as
13-4 follows:
13-5 Sec. 151.708. SELLING WITHOUT PERMIT; CRIMINAL PENALTY. (a)
13-6 A person or officer of a corporation commits an offense if the
13-7 person or corporation engages in business as a retailer in this
13-8 state without a permit required by this chapter or after the permit
13-9 is suspended.
13-10 (b) A first [An] offense under this section is a Class C
13-11 misdemeanor [punishable by a fine of not more than $500].
13-12 (c) If it is shown on the trial of an offense under this
13-13 section that the person or officer has previously been finally
13-14 convicted of one offense under this section, on conviction the
13-15 person or officer shall be punished for a Class B misdemeanor
13-16 punishable by a fine only, not to exceed $2,000 [A separate offense
13-17 is committed each day that a person or officer of a corporation
13-18 violates this section].
13-19 (d) If it is shown on the trial of an offense under this
13-20 section that the person or officer has previously been finally
13-21 convicted of two offenses under this section, on conviction the
13-22 person or officer shall be punished for a Class A misdemeanor
13-23 punishable by a fine only, not to exceed $4,000.
13-24 (e) If it is shown on the trial of an offense under this
13-25 section that the person or officer has previously been finally
13-26 convicted of three or more offenses under this section, on
13-27 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 15. 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 16. Subchapter L, Chapter 151, Tax Code, is amended
14-26 by adding Sections 151.7101, 151.7102, and 151.7103 to read as
14-27 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 17. 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
15-27 occurs; or
16-1 (2) Travis County.
16-2 SECTION 18. Section 152.101(b), Tax Code, is amended to read
16-3 as follows:
16-4 (b) An offense under this section is a felony of the third
16-5 degree [punishable by imprisonment for not less than two nor more
16-6 than five years or a fine of not more than $1,000, or both].
16-7 SECTION 19. Section 152.102(b), Tax Code, is amended to read
16-8 as follows:
16-9 (b) An offense under this section is a Class C misdemeanor
16-10 [punishable by a fine of not less than $10 nor more than $500 or
16-11 confinement in the county jail for not less than one day nor more
16-12 than 30 days, or both].
16-13 SECTION 20. Section 152.103(b), Tax Code, is amended to read
16-14 as follows:
16-15 (b) An offense under this section is a Class C misdemeanor
16-16 [punishable by a fine of not less than $25 nor more than $500].
16-17 SECTION 21. Subchapter F, Chapter 152, Tax Code, is amended
16-18 by adding Sections 152.104 and 152.105 to read as follows:
16-19 Sec. 152.104. FAILURE TO REMIT TAX COLLECTED. (a) A
16-20 person who is a dealer, as defined by Section 503.001,
16-21 Transportation Code, or who is acting in the capacity of a dealer,
16-22 commits an offense if the person intentionally or knowingly fails
16-23 to pay to the tax assessor-collector the motor vehicle sales tax
16-24 collected as required by this chapter.
16-25 (b) An offense under this section is:
16-26 (1) a Class C misdemeanor if the value of the tax
16-27 collected and not paid is less than $1,500;
17-1 (2) a state jail felony if the value of the tax
17-2 collected and not paid is $1,500 or more, but less than $20,000;
17-3 (3) a felony of the third degree if the value of the
17-4 tax collected and not paid is $20,000 or more but less than
17-5 $100,000;
17-6 (4) a felony of the second degree if the value of the
17-7 tax collected and not paid is $100,000 or more but less than
17-8 $200,000; and
17-9 (5) a felony of the first degree if the value of the
17-10 tax collected and not paid is $200,000 or more.
17-11 (c) When amounts are obtained in violation of this section
17-12 pursuant to one scheme or continuing course of conduct, whether
17-13 from the same or several resources, the conduct may be considered
17-14 as one offense and the amounts aggregated in determining the grade
17-15 of the offense.
17-16 Sec. 152.105. VENUE FOR CRIMINAL PROSECUTIONS. Venue for
17-17 prosecution of any offense under this chapter is in:
17-18 (1) the county in which any element of the offense
17-19 occurs; or
17-20 (2) Travis County.
17-21 SECTION 22. Section 153.402(a), Tax Code, is amended to read
17-22 as follows:
17-23 (a) A person forfeits to the state a civil penalty of not
17-24 less than $25 nor more than $200 if the person:
17-25 (1) refuses to stop and permit the inspection and
17-26 examination of a motor vehicle transporting or using motor fuel on
17-27 demand of a peace officer or the comptroller;
18-1 (2) operates a motor vehicle in this state without a
18-2 valid interstate trucker's or a trip permit when the person is
18-3 required to hold one of those permits;
18-4 (3) operates a liquefied gas-propelled motor vehicle
18-5 that is required to be licensed in Texas, including motor vehicles
18-6 equipped with dual carburetion, and does not display a current
18-7 liquefied gas tax decal or multistate fuels tax agreement decal;
18-8 (4) makes a tax-free sale or delivery of liquefied gas
18-9 into the fuel supply tank of a motor vehicle that does not display
18-10 a current Texas liquefied gas tax decal;
18-11 (5) makes a taxable sale or delivery of liquefied gas
18-12 without holding a valid dealer's permit;
18-13 (6) makes a tax-free sale or delivery of liquefied gas
18-14 into the fuel supply tank of a motor vehicle bearing out-of-state
18-15 license plates;
18-16 (7) makes a delivery of liquefied gas into the fuel
18-17 supply tank of a motor vehicle bearing Texas license plates and no
18-18 Texas liquefied gas tax decal, unless licensed under a multistate
18-19 fuels tax agreement;
18-20 (8) transports gasoline or diesel fuel in any cargo
18-21 tank that has a connection by pipe, tube, valve, or otherwise with
18-22 the fuel injector or carburetor or with the fuel supply tank
18-23 feeding the fuel injector or carburetor of the motor vehicle
18-24 transporting the product;
18-25 (9) sells or delivers gasoline or diesel fuel from any
18-26 fuel supply tank connected with the fuel injector or carburetor of
18-27 a motor vehicle;
19-1 (10) owns or operates a motor vehicle for which
19-2 reports or mileage records are required by this chapter without an
19-3 operating odometer or other device in good working condition to
19-4 record accurately the miles traveled;
19-5 (11) furnishes to a supplier a signed statement [to a
19-6 supplier] for purchasing diesel fuel tax free and then uses the
19-7 tax-free diesel fuel to operate a diesel-powered motor vehicle on a
19-8 public highway [of a type that may be legally used by the purchaser
19-9 for the operation of a motor vehicle on the public highway under
19-10 state or federal law tax free when he owns, operates, or acquires a
19-11 diesel-powered motor vehicle];
19-12 (12) fails or refuses to comply with or violates a
19-13 provision of this chapter;
19-14 (13) fails or refuses to comply with or violates a
19-15 comptroller's rule for administering or enforcing this chapter;
19-16 (14) is an importer who does not obtain an import
19-17 verification number when required by this chapter; or
19-18 (15) purchases motor fuel for export, on which the tax
19-19 imposed by this chapter has not been paid, and subsequently diverts
19-20 or causes the motor fuel to be diverted to a destination in this
19-21 state or any other state or country other than the originally
19-22 designated state or country without first obtaining a diversion
19-23 number.
19-24 SECTION 23. Section 153.403, Tax Code, is amended to read as
19-25 follows:
19-26 Sec. 153.403. CRIMINAL OFFENSES. Except as provided by
19-27 Section 153.404 [of this code], a person commits an offense if the
20-1 person:
20-2 (1) refuses to stop and permit the inspection and
20-3 examination of a motor vehicle transporting or using motor fuel on
20-4 the demand of a peace officer or the comptroller;
20-5 (2) is required to hold a valid trip permit or
20-6 interstate trucker's permit, but operates a motor vehicle in this
20-7 state without a valid trip permit or interstate trucker's permit;
20-8 (3) operates a liquefied gas-propelled motor vehicle
20-9 that is required to be licensed in Texas, including a motor vehicle
20-10 equipped with dual carburetion, and does not display a current
20-11 liquefied gas tax decal or multistate fuels tax agreement decal;
20-12 (4) transports gasoline or diesel fuel in any cargo
20-13 tank that has a connection by pipe, tube, valve, or otherwise with
20-14 the fuel injector or carburetor or with the fuel supply tank
20-15 feeding the fuel injector or carburetor of the motor vehicle
20-16 transporting the product;
20-17 (5) sells or delivers gasoline or diesel fuel from a
20-18 fuel supply tank that is connected with the fuel injector or
20-19 carburetor of a motor vehicle;
20-20 (6) owns or operates a motor vehicle for which reports
20-21 or mileage records are required by this chapter without an
20-22 operating odometer or other device in good working condition to
20-23 record accurately the miles traveled;
20-24 (7) as a diesel tax prepaid user fails to prepay the
20-25 tax on every diesel-powered motor vehicle owned or operated by him;
20-26 (8) uses dyed diesel fuel, on which a tax is required
20-27 to be paid, for the operation of a motor vehicle on a public
21-1 highway;
21-2 (9) makes a tax-free sale or delivery of liquefied gas
21-3 into the fuel supply tank of a motor vehicle that does not display
21-4 a current Texas liquefied gas tax decal;
21-5 (10) makes a sale or delivery of liquefied gas on
21-6 which the person knows the tax is required to be collected, if at
21-7 the time the sale is made the person does not hold a valid dealer's
21-8 permit;
21-9 (11) makes a tax-free sale or delivery of liquefied
21-10 gas into the fuel supply tank of a motor vehicle bearing
21-11 out-of-state license plates;
21-12 (12) makes a delivery of liquefied gas into the fuel
21-13 supply tank of a motor vehicle bearing Texas license plates and no
21-14 Texas liquefied gas tax decal, unless licensed under a multistate
21-15 fuels tax agreement;
21-16 (13) refuses to permit the comptroller or the attorney
21-17 general to inspect, examine, or audit a book or record required to
21-18 be kept by a distributor, supplier, dyed diesel fuel bonded user,
21-19 agricultural bonded user, dealer, interstate trucker, aviation fuel
21-20 dealer, jobber, common or contract carrier, or any person required
21-21 to hold a permit under this chapter;
21-22 (14) refuses to permit the comptroller or the attorney
21-23 general to inspect or examine any plant, equipment, materials, or
21-24 premises where motor fuel is produced, processed, stored, sold,
21-25 delivered, or used;
21-26 (15) refuses to permit the comptroller, [or] the
21-27 attorney general, an employee of either of those officials, a peace
22-1 officer, an employee of the Texas Natural Resource Conservation
22-2 Commission, or an employee of the Department of Agriculture to
22-3 measure or gauge the contents of or take samples from a storage
22-4 tank or container on premises where motor fuel is produced,
22-5 processed, stored, sold, delivered, or used;
22-6 (16) is a distributor, dyed diesel fuel bonded user,
22-7 agricultural bonded user, interstate trucker, or supplier and fails
22-8 or refuses to make or deliver to the comptroller a report required
22-9 by this chapter to be made and delivered to the comptroller;
22-10 (17) is an importer who does not obtain an import
22-11 verification number when required by this chapter;
22-12 (18) purchases motor fuel for export, on which the tax
22-13 imposed by this chapter has not been paid, and subsequently diverts
22-14 or causes the motor fuel to be diverted to a destination in this
22-15 state or any other state or country other than the originally
22-16 designated state or country without first obtaining a diversion
22-17 number;
22-18 (19) conceals motor fuel with the intent of engaging
22-19 in any conduct proscribed by this chapter or refuses to make sales
22-20 of motor fuel on the volume-corrected basis prescribed by this
22-21 chapter;
22-22 (20) refuses, while transporting motor fuel, to stop
22-23 the motor vehicle he is operating when called on to do so by a
22-24 person authorized to stop the motor vehicle;
22-25 (21) refuses to surrender a motor vehicle and cargo
22-26 for impoundment after being ordered to do so by a person authorized
22-27 to impound the motor vehicle and cargo;
23-1 (22) mutilates, destroys, or secretes a book or record
23-2 required by this chapter to be kept by a distributor, supplier,
23-3 dyed diesel fuel bonded user, agricultural bonded user, dealer,
23-4 interstate trucker, aviation fuel dealer, jobber, or person
23-5 required to hold a permit under this chapter;
23-6 (23) is a distributor, supplier, dyed diesel fuel
23-7 bonded user, agricultural bonded user, dealer, interstate trucker,
23-8 aviation fuel dealer, jobber, or other person required to hold a
23-9 permit under this chapter, or the agent or employee of one of those
23-10 persons and makes a false entry or fails to make an entry in the
23-11 books and records required under this chapter to be made by the
23-12 person or fails to retain a document as required by this chapter;
23-13 (24) transports in any manner motor fuel under a false
23-14 cargo manifest or shipping document, or transports in any manner
23-15 motor fuel to a location without delivering at the same time a
23-16 shipping document relating to that shipment;
23-17 (25) engages in a motor fuel transaction that requires
23-18 that the person have a permit under this chapter without then and
23-19 there holding the required permit;
23-20 (26) makes and delivers to the comptroller a report
23-21 required under this chapter to be made and delivered to the
23-22 comptroller, if the report contains false information;
23-23 (27) forges, falsifies, or alters an invoice
23-24 prescribed by law;
23-25 (28) makes any statement, knowing said statement to be
23-26 false, in a claim for a tax refund filed with the comptroller;
23-27 (29) furnishes to a supplier a signed statement for
24-1 purchasing diesel fuel tax free and then uses the tax-free diesel
24-2 fuel to operate a diesel-powered motor vehicle on a public highway
24-3 [of a type that may be legally used by the purchaser for the
24-4 operation of a motor vehicle on the public highway under state or
24-5 federal law tax free when he owns, operates, or acquires a
24-6 diesel-powered motor vehicle];
24-7 (30) holds an aviation fuel dealer's permit and makes
24-8 a taxable sale or use of any gasoline or diesel fuel;
24-9 (31) fails to remit any tax funds collected by a
24-10 distributor, supplier, dyed diesel fuel bonded user, agricultural
24-11 bonded user, dealer, interstate trucker, jobber, or any other
24-12 person required to hold a permit under this chapter;
24-13 (32) makes a sale of diesel fuel tax free into a
24-14 storage facility of a person who:
24-15 (A) is not permitted as a supplier, as an
24-16 aviation fuel dealer, as a dyed diesel fuel bonded user, as an
24-17 agricultural bonded user, or as a diesel tax prepaid user of diesel
24-18 fuel; or
24-19 (B) does not furnish to the permitted supplier a
24-20 signed statement prescribed in Section 153.205 [of this code];
24-21 (33) makes a sale of gasoline tax free to any person
24-22 who is not permitted as either a distributor or an aviation fuel
24-23 dealer;
24-24 (34) is a dealer who purchases any motor fuel tax free
24-25 when not authorized to make a tax-free purchase under this chapter;
24-26 (35) is a dealer who purchases motor fuel with the
24-27 intent to evade any tax imposed by this chapter, or who accepts a
25-1 delivery of motor fuel by any means and does not at the same time
25-2 accept or receive a shipping document relating to the delivery;
25-3 (36) transports motor fuel for which a cargo manifest
25-4 or shipping document is required to be carried without possessing
25-5 or exhibiting on demand by an officer authorized to make the demand
25-6 a cargo manifest or shipping document containing the information
25-7 required to be shown on the manifest or shipping document;
25-8 (37) imports, sells, uses, distributes, or stores
25-9 motor fuel within this state on which the taxes imposed by this
25-10 chapter are owed but have not been first paid to or reported by the
25-11 holder of a distributor, supplier, liquefied gas dealer, interstate
25-12 trucker, diesel tax prepaid user, dyed diesel fuel bonded user, or
25-13 agricultural bonded user permit;
25-14 (38) blends products together to produce a blended
25-15 fuel that is offered for sale, sold, or used that expands the
25-16 volume of the original product to evade paying applicable motor
25-17 fuel taxes; or
25-18 (39) evades or attempts to evade in any manner a tax
25-19 imposed on motor fuel by this chapter.
25-20 SECTION 24. Sections 153.404(c) and (d), Tax Code, are
25-21 amended to read as follows:
25-22 (c) The prohibition under Section 153.403(32) does not apply
25-23 to the tax-free sale or distribution of diesel fuel authorized by
25-24 Section 153.203(1), (2), [or] (5), (8), or (9).
25-25 (d) The prohibition under Section 153.403(33) does not apply
25-26 to the tax-free sale or distribution of gasoline under Section
25-27 153.104(2), [or] (4), (7), or (8).
26-1 SECTION 25. Section 183.053(b), Tax Code, is amended to read
26-2 as follows:
26-3 (b) The total of bonds, certificates of deposit, letters of
26-4 credit, or other security determined to be sufficient by the
26-5 comptroller of a permittee subject to the tax imposed by this
26-6 chapter shall be in an amount that the comptroller determines to be
26-7 sufficient to protect the fiscal interests of the state. The
26-8 comptroller may not set the amount of security at less than $1,000
26-9 or more than $50,000 [$25,000].
26-10 SECTION 26. Section A, Article 8.15, Texas Business
26-11 Corporation Act, is amended to read as follows:
26-12 A. The original and a copy of such application for
26-13 withdrawal, along with a certificate from the comptroller
26-14 [Comptroller of Public Accounts] that all [franchise] taxes,
26-15 including all applicable penalties and interest, administered by
26-16 the comptroller under Title 2, Tax Code, have been paid, shall be
26-17 delivered to the secretary of state [Secretary of State]. If the
26-18 secretary of state [Secretary of State] finds that such application
26-19 conforms to the provisions of this Act, the secretary of state
26-20 [Secretary of State] shall, when the appropriate filing fee is paid
26-21 as required by law:
26-22 (1) Endorse on the original and the copy the word
26-23 "Filed," and the month, day, and year of the filing thereof.
26-24 (2) File the original in the office of the secretary
26-25 of state [Secretary of State].
26-26 (3) Issue a certificate of withdrawal to which shall
26-27 be affixed the copy.
27-1 SECTION 27. Subsection A, Article 6.08, Texas Limited
27-2 Liability Company Act (Article 1528n, Vernon's Texas Civil
27-3 Statutes), is amended to read as follows:
27-4 A. The original and a copy of such articles of dissolution,
27-5 along with a certificate from the comptroller that all [franchise]
27-6 taxes, including all applicable penalties and interest,
27-7 administered by the comptroller under Title 2, Tax Code, have been
27-8 paid, shall be delivered to the secretary of state [Secretary of
27-9 State]. If the secretary of state [Secretary of State] finds that
27-10 such articles of dissolution conform to law, the secretary of state
27-11 [Secretary of State] shall, when the appropriate filing fee is paid
27-12 as required by law:
27-13 (1) Endorse on the original and copy the word "Filed,"
27-14 and the month, day, and year of the filing thereof.
27-15 (2) File the original in the secretary of state's
27-16 [Secretary of State's] office.
27-17 (3) Issue a certificate of dissolution to which there
27-18 shall be affixed the copy.
27-19 SECTION 28. Subsection A, Article 7.10, Texas Limited
27-20 Liability Company Act (Article 1528n, Vernon's Texas Civil
27-21 Statutes), is amended to read as follows:
27-22 A. The original and a copy of such application for
27-23 withdrawal, along with a certificate from the comptroller that all
27-24 [franchise] taxes, including penalties and interest, administered
27-25 by the comptroller under Title 2, Tax Code, have been paid, shall
27-26 be delivered to the secretary of state [Secretary of State]. If
27-27 the secretary of state [Secretary of State] finds that such
28-1 application conforms to the provisions of this Act, the secretary
28-2 of state [Secretary of State] shall, when the appropriate filing
28-3 fee is paid as required by law:
28-4 (1) Endorse on the original and the copy the word
28-5 "Filed," and the month, day, and year of the filing thereof.
28-6 (2) File the original in the secretary of state's
28-7 [Secretary of State's] office.
28-8 (3) Issue a certificate of withdrawal to which there
28-9 shall be affixed the copy.
28-10 SECTION 29. Sections 151.710, 321.309, 321.310, 321.311,
28-11 322.206, 322.207, 322.208, 323.309, 323.310, and 323.311, Tax Code,
28-12 are repealed.
28-13 SECTION 30. (a) This Act takes effect September 1, 2001.
28-14 (b) The changes in law made by Sections 8 and 9 of this Act
28-15 apply only to a lien filed on or after the effective date of this
28-16 Act. A lien filed before the effective date of this Act is
28-17 governed by the law in effect on the date the lien was filed, and
28-18 that law is continued in effect for that purpose.
28-19 (c) The changes in law made by Sections 13 through 21 and by
28-20 Sections 23 and 24 of this Act apply only to an offense committed
28-21 on or after the effective date of this Act. For purposes of this
28-22 subsection, an offense is committed before the effective date of
28-23 this Act if any element of the offense is committed before that
28-24 date. An offense committed before the effective date of this Act is
28-25 covered by the law in effect when the offense was committed, and
28-26 the former law is continued in effect for that purpose.
28-27 (d) The change in law made by Section 23 of this Act applies
29-1 only to a signed statement furnished on or after the effective date
29-2 of this Act. A signed statement furnished before the effective
29-3 date of this Act is governed by the law in effect on the date the
29-4 statement was furnished, and that law is continued in effect for
29-5 that purpose.
29-6 (e) The repeal of sections of Title 3, Tax Code, by Section
29-7 29 of this Act does not affect a suit filed under those sections
29-8 before the effective date of this Act, and those sections are
29-9 continued in effect only for that purpose.