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A BILL TO BE ENTITLED
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AN ACT
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relating to allowing a person who originally paid a tax to obtain |
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reimbursement for tax paid in error. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 111.104, Tax Code, is amended by |
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amending Subsections (b) and (f) and adding Subsection (g) to read |
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as follows: |
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(b) Except as provided by Subsection (g), a [A] tax refund |
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claim may be filed with the comptroller only by the person who |
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directly paid the tax to this state or by the person's attorney, |
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assignee, or other successor. |
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(f) No taxes, penalties, or interest may be refunded to a |
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person who has collected the taxes from another person unless the |
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person has refunded all the taxes and interest to the person from |
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whom the taxes were collected, unless the refund is to a person who |
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originally paid the tax under Subsection (g). |
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(g) A tax refund claim may be filed with the comptroller by a |
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person who originally paid the tax and not the person who directly |
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paid the tax to the state. The comptroller shall adopt rules to |
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implement this subsection, including procedures for filing the |
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claim. |
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SECTION 2. This Act takes effect September 1, 2009. |