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By:  Solomons                                                   H.C.R. No. 301



HOUSE CONCURRENT RESOLUTION
	WHEREAS, House Bill No. 2425 has been adopted by the house of 
representatives and the senate and is being prepared for 
enrollment; and
	WHEREAS, The bill contains technical errors that should be 
corrected; now, therefore, be it
	RESOLVED, by the 78th Legislature of the State of Texas, That 
the enrolling clerk of the house of representatives be instructed 
to correct House Bill No. 2425 by adding a new appropriately 
numbered section to read as follows and renumbering subsequent 
sections accordingly:
	SECTION ____.  (a)  Subchapter L, Chapter 151, Tax Code, is 
amended by adding Section 151.715 to read as follows:
	Sec. 151.715.  COLLECTION ON EXEMPT ITEMS OR OVERCHARGING.  
(a)  A person is subject to a civil penalty of $1,000 if the person 
continues to collect tax on an exempt item or to overcharge tax on a 
taxable item after receiving two written notices from the 
comptroller in relation to those actions.  The person is subject to 
the civil penalty regardless of whether the person remits the 
collected tax to the comptroller.
	(b)  Each violation of Subsection (a) is subject to a 
separate civil penalty.
	(b)  This section takes effect September 1, 2003, and applies 
to a violation that occurs on or after that date, regardless of when 
the comptroller provided the written notices required by Section 
151.715(a), Tax Code, as added by this section.  A violation that 
occurs before the effective date of this section is governed by the 
law in effect on the date the violation occurred, and that law is 
continued in effect for that purpose.