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A BILL TO BE ENTITLED
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AN ACT
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relating to the authority of an ad valorem tax collector to waive |
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penalties for failing to file certain statements. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter B, Chapter 23, Tax Code, is amended by |
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adding Section 23.129 to read as follows: |
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Sec. 23.129. WAIVER OF PENALTY. (a) A collector may waive |
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a penalty imposed by Section 23.122(n), 23.1242(m), 23.125(n), or |
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23.128(m) if the collector determines that the dealer or retailer, |
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as applicable, exercised reasonable diligence to comply with or has |
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substantially complied with the requirements of Section 23.122, |
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23.1242, 23.125, or 23.128, as applicable. A written request, |
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accompanied by supporting documentation, stating the grounds on |
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which the penalty should be waived must be sent to the collector not |
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later than the 30th day after the date the dealer or retailer |
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received notification of the imposition of the penalty. The |
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collector shall make a determination of the penalty waiver request |
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based on the information submitted. |
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(b) The collector shall notify the dealer or retailer of the |
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collector's determination regarding the penalty waiver request |
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after considering: |
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(1) the dealer or retailer's compliance history with |
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respect to paying property taxes and filing statements; |
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(2) the type, nature, and taxability of the specific |
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property involved; |
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(3) the type, nature, size, and sophistication of the |
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person's business or other entity for which the filing of a |
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statement is required; |
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(4) the completeness of the person's records; |
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(5) the person's reliance on advice provided by the |
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collector that may have contributed to the person's failure to |
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comply and the imposition of the penalty; |
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(6) any change in the policies of the collector during |
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the current or preceding tax year that may have affected the |
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procedure for filing a statement; and |
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(7) any other factors that may have caused the dealer |
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or retailer to fail to timely file a statement. |
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(c) The collector's decision is final and may not be |
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appealed. |
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SECTION 2. This Act takes effect September 1, 2009. |