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A BILL TO BE ENTITLED
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AN ACT
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relating to the duty of the comptroller to report certain sales and |
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use tax information to an emergency services district and to the |
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right of the district to bring a suit for collection of the tax. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter D, Chapter 323, Tax Code, is amended |
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by adding Section 323.3025 to read as follows: |
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Sec. 323.3025. RIGHTS OF EMERGENCY SERVICES DISTRICTS. |
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(a) In this section, "emergency services district" means an |
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emergency services district created under Chapter 775 or 776, |
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Health and Safety Code. |
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(b) The comptroller shall make quarterly reports to an |
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emergency services district that has adopted the taxes authorized |
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by this chapter if the district requests the reports. Section |
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323.302, including Subsections (c) and (d), applies to the district |
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and the taxes imposed by the district, except that the comptroller |
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shall send the notice described by Section 323.302(d) to the |
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attorney representing the district. |
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(c) An emergency services district has the same right as a |
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county to seek a judgment for delinquent taxes under Section |
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323.309. |
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SECTION 2. This Act takes effect September 1, 2009. |