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A BILL TO BE ENTITLED
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AN ACT
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relating to the electronic payment of certain taxes and the |
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electronic filing of certain reports. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 111.0625, Tax Code, is amended to read as |
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follows: |
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Sec. 111.0625. ELECTRONIC TRANSFER OF CERTAIN PAYMENTS. |
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(a) Except as provided by Subsections (b) and (c), the [The] |
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comptroller by rule shall require a taxpayer who paid $100,000 or |
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more during the preceding fiscal year in a category of payments |
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required under this title to transfer payments in that category by |
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means of electronic funds transfer in accordance with Section |
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404.095, Government Code, if the comptroller reasonably |
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anticipates the person will pay at least that amount during the |
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current fiscal year. |
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(b) The comptroller by rule shall require a taxpayer who |
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paid $10,000 or more during the preceding fiscal year in the |
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category of payments described by this subsection to transfer |
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payments in that category by means of electronic funds transfer in |
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accordance with Section 404.095, Government Code, if the |
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comptroller reasonably anticipates the person will pay at least |
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that amount during the current fiscal year. This subsection applies |
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only to: |
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(1) state and local sales and use taxes; |
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(2) direct payment sales taxes; |
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(3) gas severance taxes; |
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(4) oil severance taxes; |
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(5) franchise taxes; |
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(6) gasoline taxes; |
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(7) diesel fuel taxes; |
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(8) hotel occupancy taxes; |
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(9) insurance premium taxes; |
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(10) mixed beverage gross receipts taxes; |
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(11) motor vehicle rental taxes; and |
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(12) telecommunications infrastructure fund |
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assessments. |
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(c) Notwithstanding Subsection (b), if the comptroller |
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determines that the action is necessary to protect the state's |
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interest or the interests of taxpayers, the comptroller by rule |
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may: |
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(1) apply the requirements of Subsection (b) to a |
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category of payments not listed in Subsection (b); or |
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(2) remove the requirements of Subsection (b) from a |
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category of payments listed in Subsection (b). |
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(d) A rule adopted under Subsection (b) or (c) must provide |
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for a waiver from the requirements of that subsection for a taxpayer |
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who cannot comply because of hardship, impracticality, or other |
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reason. |
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(e) The comptroller by rule may specify the types of |
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electronic funds transfers a person must use to comply with this |
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section. The rule may require a taxpayer to use different types of |
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transfers for different payment amounts. |
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SECTION 2. Section 111.0626, Tax Code, is amended by adding |
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Subsection (b-1) to read as follows: |
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(b-1) The comptroller may adopt rules requiring electronic |
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filing of a report by a taxpayer for any tax without regard to the |
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amount of the tax due. |
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SECTION 3. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2007. |