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A BILL TO BE ENTITLED
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AN ACT
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relating to customs brokers. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Sections 151.157(a-1), (f), and (f-1), Tax Code, |
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are amended to read as follows: |
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(a-1) The comptroller shall maintain a password-protected |
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website that a customs broker, or an authorized employee of a |
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customs broker, licensed under this section must use to prepare |
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documentation to show the exemption of tangible personal property |
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under Section 151.307(b)(2). The comptroller shall require a |
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customs broker or authorized employee to use the website to |
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actually produce the documentation after providing all necessary |
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information. The comptroller shall use the information provided by |
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a customs broker or authorized employee under this subsection as |
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necessary to enforce this section and Section 151.307. [The
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comptroller shall provide an alternate method to prepare
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documentation to show the exemption of tangible personal property
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under Section 151.307(b)(2) in those instances when the
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password-protected website is unavailable due to technical or
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communication problems.] |
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(f) The comptroller may suspend or revoke a license issued |
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under this section if the customs broker does not comply with |
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Section 151.1575(c) or issues documentation that is false [to
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obtain a refund of taxes paid on tangible personal property not
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exported or to assist another person in obtaining such a refund]. |
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The comptroller may determine the length of suspension or |
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revocation necessary for the enforcement of this chapter and the |
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comptroller's rules. A proceeding to suspend or revoke a license |
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under this subsection is a contested case under Chapter 2001, |
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Government Code. Judicial review is by trial de novo. The district |
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courts of Travis County have exclusive original jurisdiction of a |
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suit under this section. |
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(f-1) In addition to any other penalty provided by law, the |
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comptroller may require a customs broker to pay to the comptroller |
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the amount of any tax refunded and the amount of any penalty imposed |
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under Section 151.1575(c) if the customs broker did not comply with |
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this section or the rules adopted by the comptroller under this |
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section [in relation to the refunded tax]. |
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SECTION 2. Sections 151.1575(b) and (c), Tax Code, are |
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amended to read as follows: |
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(b) A customs broker licensed by the comptroller or an |
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authorized employee of the customs broker may issue and deliver |
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documentation under Subsection (a) at any time after the tangible |
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personal property is purchased and the broker or employee completes |
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the process required by Subsection (a). The customs broker or |
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authorized employee may issue or deliver documentation only for |
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property that is listed on a single receipt. The documentation must |
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include: |
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(1) the name and address of the customs broker; |
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(2) the license number of the customs broker; |
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(3) the name and address of the purchaser; |
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(4) the name and address of the place at which the |
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property was purchased; |
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(5) the date and time of the sale; |
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(6) a description and the quantity of the property; |
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(7) the sales price of the property; |
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(8) the foreign country destination of the property, |
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which may not be the place of export; |
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(9) the date and time: |
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(A) at which the customs broker or authorized |
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employee watched the property cross the border of the United |
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States; |
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(B) at which the customs broker or authorized |
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employee watched the property being placed on a common carrier for |
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delivery outside the territorial limits of the United States; or |
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(C) the property is expected to arrive in the |
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foreign country destination, as stated by the purchaser; |
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(10) a declaration signed by the customs broker or an |
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authorized employee of the customs broker stating that: |
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(A) the customs broker is a licensed Texas |
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customs broker; and |
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(B) the customs broker or authorized employee |
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inspected the property and the original receipt for the property; |
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and |
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(11) an export certification stamp issued by the |
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comptroller. |
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(c) The comptroller may require a customs broker to pay the |
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comptroller the amount of any tax refunded if the customs broker |
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does not comply with this section, Section 151.157, or the rules |
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adopted by the comptroller under this section or Section 151.157. |
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In addition to the amount of the refunded tax, the comptroller may |
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require the customs broker to pay a penalty of [in an amount equal
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to the amount of the refunded tax, but] not less than $500 nor more |
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than $5,000. The comptroller and the state may deduct any penalties |
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to be paid by a customs broker from the broker's posted bond. |
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SECTION 3. The change in law made by this Act applies only |
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to documentation issued on or after the effective date of this Act. |
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Documentation issued before the effective date of this Act is |
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governed by the law in effect on the date the documentation was |
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issued, and that law is continued in effect for that purpose. |
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SECTION 4. This Act takes effect September 1, 2007. |