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A BILL TO BE ENTITLED
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AN ACT
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relating to the authority of the comptroller to contract for |
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services to collect delinquent taxes, fees, interest, and |
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penalties. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter A, Chapter 111, Tax Code, is amended |
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by adding Section 111.00455 to read as follows: |
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Sec. 111.00455. CONTRACTS WITH COLLECTIONS AGENTS; |
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LIABILITY FOR COLLECTIONS FEES. (a) The comptroller may contract |
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with one or more collections agents to assist in the collection of |
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taxes or fees the payment of which has been delinquent for at least |
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120 days, including the collection of fees, interest, and penalties |
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associated with the delinquency and with the cost of their |
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collection. |
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(b) A taxpayer whose taxes have been delinquent for at least |
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120 days is liable to the state for the comptroller's costs of |
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collection incurred after that date, including fees provided by a |
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contract under this section, in addition to any liability for the |
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taxes and any associated fees, interest, or penalties. |
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(c) A person whose payment of a fee collected by the |
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comptroller has been delinquent for at least 120 days is liable to |
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the state for the comptroller's costs of collection incurred after |
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that date, including fees provided by a contract under this |
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section, in addition to any liability for the fee and any associated |
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fees, interest, or penalties. |
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(d) The comptroller's contract with a collections agent |
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under this section must provide for a contingency fee to be paid the |
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agent for successfully collecting the delinquent taxes or fee and |
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any fees, costs, interest, and penalties associated with the |
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delinquent taxes or fee. The fee may not exceed 30 percent of the |
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amount of the total of the delinquent taxes or fee and the |
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associated fees, costs, interest, and penalties. The contract may |
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provide for a partial payment to the collections agent for |
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collection of a part of that total, not to exceed 30 percent of the |
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amount collected. |
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(e) Notwithstanding Section 111.010 or other law, the |
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collections agent may, if authorized under the collections |
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contract, bring suit to collect the delinquent tax or fee and |
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associated fees, costs, interest, and penalties. If the |
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collections agent prevails in a lawsuit to collect the delinquent |
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tax or fee and associated fees, costs, interest, and penalties, the |
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court shall calculate the amount of the collection fee due to the |
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agent and shall award the amount of the fee to the agent or to the |
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state, as provided by the collections contract. |
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(f) The comptroller by rule or by terms of a collections |
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contract may regulate or limit the collections activities of a |
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collections agent acting under the contract. |
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(g) Section 2107.003, Government Code, does not apply to a |
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contract authorized by this section. If the collections agent is an |
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attorney or law firm, Subchapter C, Chapter 2254, Government Code, |
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does not apply to a contract authorized by this section. |
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SECTION 2. Section 111.00455, Tax Code, as added by this |
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Act, applies only to the collection of taxes or fees that become due |
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for payment on or after the effective date of this Act. |
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SECTION 3. This Act takes effect September 1, 2007. |