|
|
|
A BILL TO BE ENTITLED
|
|
AN ACT
|
|
relating to the administration of the municipal sales and use tax. |
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
SECTION 1. Subchapter D, Chapter 321, Tax Code, is amended |
|
by adding Section 321.3075 to read as follows: |
|
Sec. 321.3075. REFUNDS: LIMITATIONS. (a) Notwithstanding |
|
Section 111.104(c) or any other law, the comptroller may not grant a |
|
refund claim in relation to tax revenue previously allocated to a |
|
municipality unless the refund claim is filed with the comptroller |
|
not later than the first anniversary of the date the municipality |
|
originally received that revenue from the comptroller. |
|
(b) Section 111.203 does not apply to the filing of a refund |
|
claim described by Subsection (a) and the comptroller may not |
|
extend the limitation period provided by Subsection (a). |
|
(c) This section does not affect the limitation period for |
|
the filing of a refund claim relating to tax revenue allocated to a |
|
political subdivision, other than a municipality, whose imposition |
|
of the sales and use tax is governed by this chapter. |
|
SECTION 2. Subchapter F, Chapter 321, Tax Code, is amended |
|
by adding Section 321.5026 to read as follows: |
|
Sec. 321.5026. REFUND OR REALLOCATION OF MUNICIPAL TAX |
|
REVENUE. (a) If the comptroller determines that a tax refund claim |
|
should be granted that would result in the claimant receiving at |
|
least $100,000 in tax revenue collected by the comptroller that has |
|
been previously allocated to a municipality, the comptroller may |
|
grant the refund claim in relation to that revenue only if: |
|
(1) the refund claim was filed before the expiration |
|
of the limitation period prescribed by Section 321.3075(a); and |
|
(2) the refund of that revenue is made in accordance |
|
with this section. |
|
(b) If the comptroller determines that tax revenue |
|
collected by the comptroller has been sent incorrectly to a |
|
municipality under Section 321.502, the comptroller may reallocate |
|
the tax revenue to the appropriate municipality only if the |
|
reallocation is made in accordance with this section not later than |
|
the first anniversary of the date the municipality originally |
|
received that revenue from the comptroller. |
|
(c) If the comptroller determines that a tax refund claim |
|
described by Subsection (a) should be granted or that a |
|
reallocation described by Subsection (b) should be made, the |
|
comptroller shall send to that municipality written notice that the |
|
comptroller intends to grant the tax refund claim or reallocate the |
|
revenue. A municipality that receives a notice under this |
|
subsection may protest the comptroller's determination by |
|
submitting to the comptroller a written request for a hearing on the |
|
issue of whether the person who filed the tax refund claim is |
|
entitled to the refund or whether the original allocation of the |
|
revenue was incorrect. The municipality must submit the request not |
|
later than the 30th day after the date the municipality receives the |
|
notice under this subsection. |
|
(d) Not later than the 15th day after the date the |
|
comptroller receives a request for a hearing under Subsection (c), |
|
the comptroller shall send to the requesting municipality a copy of |
|
all records, documents, and other information on which the |
|
comptroller relied in making its determination, regardless of |
|
whether the information is confidential under state law, including |
|
Sections 111.006 and 151.027. The provision of confidential |
|
information to a municipality under this subsection does not affect |
|
the confidential nature of the information. A municipality shall |
|
use the information only in a manner that maintains the |
|
confidential nature of the information and may not disclose or |
|
release the information to the public. |
|
(e) Not earlier than the 30th day or later than the 90th day |
|
after the date the comptroller receives a request for a hearing |
|
under Subsection (c), the comptroller shall hold a hearing on |
|
whether the person who filed the tax refund claim is entitled to the |
|
refund or whether the original allocation of the revenue was |
|
incorrect. After the conclusion of the hearing, the comptroller |
|
shall issue to the municipality a written final decision regarding |
|
the protest. For purposes of Section 2001.171, Government Code, |
|
the comptroller's decision is final and appealable on the date the |
|
decision is issued under this subsection. |
|
(f) If the municipality is not satisfied with the |
|
comptroller's written final decision, the municipality may appeal |
|
the decision by filing a petition in a Travis County district court |
|
not later than the 30th day after the date the municipality receives |
|
the decision. Judicial review of the decision is under the |
|
substantial evidence rule. The court shall hear the appeal without |
|
a jury. |
|
SECTION 3. This Act takes effect immediately if it receives |
|
a vote of two-thirds of all the members elected to each house, as |
|
provided by Section 39, Article III, Texas Constitution. If this |
|
Act does not receive the vote necessary for immediate effect, this |
|
Act takes effect September 1, 2009. |