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