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A BILL TO BE ENTITLED
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AN ACT
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relating to posting delinquent state taxpayer information on the |
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comptroller's Internet site. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter B, Chapter 111, Tax Code, is amended |
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by adding Section 111.065 to read as follows: |
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Sec. 111.065. INTERNET POSTING OF DELINQUENT TAXPAYER |
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INFORMATION. (a) The comptroller shall post on the comptroller's |
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Internet site information as provided by this section on each |
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person who owes an amount of taxes to the state: |
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(1) that exceeds $25,000; |
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(2) that has been past due for 90 days or more after |
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the date on which a determination becomes final under Section |
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111.0081 or 111.022; and |
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(3) for which all appeals have expired, including a |
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redetermination under Section 111.009. |
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(b) In computing the amount of tax owed under this section, |
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the comptroller must include interest, penalties, fees, and costs. |
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(c) The posted information must include: |
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(1) the person's name and address; |
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(2) each type of tax due; and |
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(3) the amount of each tax owed, including interest, |
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penalties, fees, and costs. |
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(d) The comptroller shall include a special page on the |
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Internet site for the 100 persons with the largest amounts owed. |
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(e) Except as provided by Subsection (g), the comptroller |
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shall update the Internet site at least quarterly. |
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(f) The comptroller may not post information under this |
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section for a person who: |
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(1) has reached a settlement with the comptroller |
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regarding the taxes owed and who is in compliance with that |
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settlement; or |
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(2) is protected by a stay under the United States |
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Bankruptcy Code. |
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(g) Not later than the next business day after the |
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comptroller learns that Subsection (f) applies to a person, the |
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comptroller shall comply with that subsection. In this subsection, |
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"next business day" means the next filing date as determined under |
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Section 111.053. |
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SECTION 2. This Act takes effect September 1, 2007. |