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A BILL TO BE ENTITLED
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AN ACT
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relating to the remittance and allocation of certain taxes and |
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fees. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 34.04, Alcoholic Beverage Code, is |
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amended by amending Subsection (b) and adding Subsections (c), (d), |
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and (e) to read as follows: |
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(b) The preparation and service of alcoholic beverages by |
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the holder of an airline beverage permit is exempt from the tax |
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imposed by Chapter 151, Tax Code [the Limited Sales, Excise and Use
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Tax Act]. An airline beverage service fee of five cents is imposed |
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on each individual serving of an alcoholic beverage served by the |
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permittee inside the state. The fee accrues at the time the |
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container containing an alcoholic beverage is delivered to the |
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passenger. The permittee may absorb the cost of the fee or may |
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collect it from the passenger. Subject to Subsections (c) and (e), |
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the [The] permittee shall remit the fees to the commission each |
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month under a reporting system prescribed by the commission. |
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(c) A permittee shall remit not later than the last workday |
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of August of each odd-numbered year the portion prescribed by this |
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subsection of the fees and taxes described by this section that |
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accrue during that month and that would otherwise have been due in |
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September under the reporting system in effect on January 1, 2011. |
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The remittance must be accompanied by a report containing estimates |
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for the month of August of the information ordinarily required on |
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the report if it were filed in September. A remittance under this |
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subsection must be equal to one of the following amounts, at the |
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permittee's election: |
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(1) 90 percent of the estimated amount of the taxes and |
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fees the permittee is required to collect and remit for the August |
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reporting period; or |
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(2) the amount of taxes and fees the permittee |
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actually collected and remitted in August of the preceding year. |
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(d) The report and payment required by Subsection (c) may be |
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made in conjunction with the report and payment ordinarily required |
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during August under the reporting system prescribed by the |
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commission. |
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(e) A permittee who files a report required by Subsection |
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(c) shall file a supplemental report not later than September 15 of |
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each odd-numbered year that reports the total amount of taxes and |
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fees collected for the month of August of that year and the amount |
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required to be remitted. If the payment made under Subsection (c) |
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is less than the amount required to be remitted, the supplemental |
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report must be accompanied by a payment for the difference between |
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the amount required to be remitted and the amount of the payment |
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made under Subsection (c). If the payment made under Subsection (c) |
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exceeds the amount required to be remitted, the supplemental report |
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must state the amount of the overpayment. The permittee filing the |
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supplemental report may take a credit in the amount of the |
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overpayment against the next payment due under the reporting system |
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prescribed by the commission. |
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SECTION 2. Section 48.04, Alcoholic Beverage Code, is |
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amended by amending Subsection (b) and adding Subsections (c), (d), |
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and (e) to read as follows: |
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(b) The preparation and service of alcoholic beverages by |
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the holder of a passenger train beverage permit is exempt from the |
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tax imposed by Chapter 151, Tax Code [the Limited Sales, Excise, and
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Use Tax Act (Section 151.001 et seq., Tax Code)]. A passenger train |
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service fee of five cents is imposed on each individual serving of |
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an alcoholic beverage served by the permittee inside the state. The |
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fee accrues at the time the container containing an alcoholic |
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beverage is delivered to the passenger. Subject to Subsections (c) |
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and (e), the [The] permittee shall remit the fees to the commission |
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each month under a reporting system prescribed by the commission. |
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(c) A permittee shall remit not later than the last workday |
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of August of each odd-numbered year the portion prescribed by this |
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subsection of the fees and taxes described by this section that |
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accrue during that month and that would otherwise have been due in |
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September under the reporting system in effect on January 1, 2011. |
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The remittance must be accompanied by a report containing estimates |
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for the month of August of the information ordinarily required on |
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the report if it were filed in September. A remittance under this |
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subsection must be equal to one of the following amounts, at the |
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permittee's election: |
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(1) 90 percent of the estimated amount of the taxes and |
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fees the permittee is required to collect and remit for the August |
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reporting period; or |
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(2) the amount of taxes and fees the permittee |
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actually collected and remitted in August of the preceding year. |
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(d) The report and payment required by Subsection (c) may be |
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made in conjunction with the report and payment ordinarily required |
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during August under the reporting system prescribed by the |
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commission. |
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(e) A permittee who files a report required by Subsection |
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(c) shall file a supplemental report not later than September 15 of |
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each odd-numbered year that reports the total amount of taxes and |
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fees collected for the month of August of that year and the amount |
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required to be remitted. If the payment made under Subsection (c) |
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is less than the amount required to be remitted, the supplemental |
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report must be accompanied by a payment for the difference between |
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the amount required to be remitted and the amount of the payment |
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made under Subsection (c). If the payment made under Subsection (c) |
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exceeds the amount required to be remitted, the supplemental report |
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must state the amount of the overpayment. The permittee filing the |
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supplemental report may take a credit in the amount of the |
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overpayment against the next payment due under the reporting system |
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prescribed by the commission. |
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SECTION 3. Section 201.07, Alcoholic Beverage Code, is |
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amended to read as follows: |
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Sec. 201.07. DUE DATE. (a) Subject to Subsections (b) and |
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(d), the [The] tax on liquor is due and payable on the 15th of the |
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month following the first sale, together with a report on the tax |
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due. |
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(b) Each permittee who is liable for the taxes imposed by |
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this subchapter shall file not later than the last workday of August |
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of each odd-numbered year the report that would otherwise have been |
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due on or before September 15 of that year under Subsection (a) |
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without accounting for any credit or discount to which the |
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permittee is entitled. The report must contain estimates for the |
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month of August of the information ordinarily required on the |
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report if it were filed in September, other than information |
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relating to any credit or discount to which the permittee is |
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entitled. The permittee must remit with the report a payment equal |
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to one of the following amounts, at the permittee's election: |
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(1) 90 percent of the estimated amount of tax for which |
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the permittee is liable for the month of August without accounting |
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for any credit or discount to which the permittee is entitled; or |
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(2) the amount of tax the permittee actually collected |
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and remitted in August of the preceding year. |
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(c) The report and payment required by Subsection (b) may be |
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filed in conjunction with the report and payment required by |
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Subsection (a) that is due on or before August 15 of an odd-numbered |
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year. |
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(d) A permittee who files a report required by Subsection |
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(b) shall file a supplemental report not later than September 15 of |
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each odd-numbered year that reports the total amount of tax for |
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which the permittee is liable for the month of August of that year |
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and the amount required to be remitted, after accounting for any |
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credit or discount to which the permittee is entitled. If the |
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payment made under Subsection (b) is less than the amount required |
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to be remitted, the supplemental report must be accompanied by a |
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payment for the difference between the amount required to be |
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remitted and the amount of the payment made under Subsection (b). |
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If the payment made under Subsection (b) exceeds the amount |
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required to be remitted, the supplemental report must state the |
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amount of the overpayment. The permittee filing the supplemental |
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report may take a credit in the amount of the overpayment against |
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the next payment due under Subsection (a). |
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SECTION 4. Section 201.43, Alcoholic Beverage Code, is |
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amended by amending Subsection (b) and adding Subsections (c), (d), |
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and (e) to read as follows: |
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(b) Subject to Subsections (c) and (e), the [The] tax is due |
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and payable on the 15th day of the month following the month in |
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which the taxable first sale occurs, together with a report on the |
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tax due. |
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(c) Each permittee who is liable for the tax imposed by this |
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subchapter shall file not later than the last workday of August of |
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each odd-numbered year the report that would otherwise have been |
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due on or before September 15 of that year under Subsection (b) |
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without accounting for any credit or discount to which the |
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permittee is entitled. The report must contain estimates for the |
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month of August of the information ordinarily required on the |
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report if it were filed in September, other than information |
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relating to any credit or discount to which the permittee is |
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entitled. The permittee must remit with the report a payment equal |
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to one of the following amounts, at the permittee's election: |
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(1) 90 percent of the estimated amount of tax the |
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permittee is required to collect and remit during August without |
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accounting for any credit or discount to which the permittee is |
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entitled; or |
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(2) the amount of tax the permittee actually collected |
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and remitted in August of the preceding year. |
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(d) The report and payment required by Subsection (c) may be |
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filed in conjunction with the report and payment required by |
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Subsection (b) that is due on or before August 15 of an odd-numbered |
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year. |
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(e) A permittee who files a report required by Subsection |
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(c) shall file a supplemental report not later than September 15 of |
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each odd-numbered year that reports the total amount of tax for |
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which the permittee is liable for the month of August of that year |
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and the amount required to be remitted, after accounting for any |
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credit or discount to which the permittee is entitled. If the |
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payment made under Subsection (c) is less than the amount required |
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to be remitted, the supplemental report must be accompanied by a |
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payment for the difference between the amount required to be |
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remitted and the amount of the payment made under Subsection (c). |
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If the payment made under Subsection (c) exceeds the amount |
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required to be remitted, the supplemental report must state the |
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amount of the overpayment. The permittee filing the supplemental |
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report may take a credit in the amount of the overpayment against |
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the next payment due under Subsection (b). |
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SECTION 5. Section 203.03, Alcoholic Beverage Code, is |
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amended by amending Subsection (b) and adding Subsections (c), (d), |
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and (e) to read as follows: |
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(b) Subject to Subsections (c) and (e), the [The] tax is due |
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and payable on the 15th day of the month following the month in |
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which the taxable first sale occurs, together with a report on the |
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tax due. |
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(c) Each licensee who is liable for the tax imposed by this |
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chapter shall file not later than the last workday of August of each |
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odd-numbered year the report that would otherwise have been due on |
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or before September 15 of that year under Subsection (b) without |
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accounting for any credit or discount to which the licensee is |
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entitled. The report must contain estimates for the month of August |
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of the information ordinarily required on the report if it were |
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filed in September, other than information relating to any credit |
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or discount to which the licensee is entitled. The licensee must |
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remit with the report a payment equal to one of the following |
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amounts, at the licensee's election: |
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(1) 90 percent of the estimated amount of tax for which |
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the licensee is liable for the month of August without accounting |
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for any credit or discount to which the licensee is entitled; or |
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(2) the amount of tax the licensee actually collected |
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and remitted in August of the preceding year. |
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(d) The report and payment required by Subsection (c) may be |
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filed in conjunction with the report and payment required by |
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Subsection (b) that is due on or before August 15 of an odd-numbered |
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year. |
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(e) A licensee who files a report required by Subsection (c) |
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shall file a supplemental report not later than September 15 of each |
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odd-numbered year that reports the total amount of tax for which the |
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licensee is liable for the month of August of that year and the |
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amount required to be remitted, after accounting for any credit or |
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discount to which the licensee is entitled. If the payment made |
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under Subsection (c) is less than the amount required to be |
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remitted, the supplemental report must be accompanied by a payment |
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for the difference between the amount required to be remitted and |
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the amount of the payment made under Subsection (c). If the payment |
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made under Subsection (c) exceeds the amount required to be |
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remitted, the supplemental report must state the amount of the |
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overpayment. The licensee filing the supplemental report may take |
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a credit in the amount of the overpayment against the next payment |
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due under Subsection (b). |
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SECTION 6. Section 162.114, Tax Code, is amended by |
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amending Subsections (a) and (c) and adding Subsections (e), (f), |
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(g), and (h) to read as follows: |
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(a) Except as provided by Subsections [Subsection] (b), |
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(e), and (g), each person who is liable for the tax imposed by this |
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subchapter, a terminal operator, and a licensed distributor shall |
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file a return on or before the 25th day of the month following the |
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end of each calendar month. |
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(c) The return required by this section shall be accompanied |
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by a payment for the amount of tax reported due, subject to |
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Subsections (e) and (g). |
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(e) Each person who is liable for collecting and remitting |
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the tax imposed by this subchapter on a monthly basis shall file not |
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later than the last workday of August of each odd-numbered year the |
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return that would otherwise have been due on or before September 25 |
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of that year under Subsection (a) without accounting for any credit |
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or allowance to which the person is entitled. The return must |
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contain estimates for the month of August of the information |
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ordinarily required on the return if it were filed in September, |
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other than information relating to any credit or allowance to which |
|
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the person is entitled. The person must remit with the return a |
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payment equal to one of the following amounts, at the person's |
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election: |
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(1) 90 percent of the estimated amount of tax the |
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person is required to collect and remit during August without |
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accounting for any credit or allowance to which the person is |
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entitled; or |
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(2) the amount of tax the person actually collected |
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and remitted in August of the preceding year. |
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(f) The return and payment required by Subsection (e) may be |
|
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filed in conjunction with the return and payment required by |
|
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Subsection (a) that is due on or before August 25 of an odd-numbered |
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year. |
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(g) A person who files a return required by Subsection (e) |
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shall file a supplemental return not later than September 25 of each |
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odd-numbered year that reports the total amount of tax collected |
|
|
for the month of August of that year and the amount required to be |
|
|
remitted, after accounting for any credit or allowance to which the |
|
|
person is entitled. If the payment made under Subsection (e) is |
|
|
less than the amount required to be remitted, the supplemental |
|
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return must be accompanied by a payment for the difference between |
|
|
the amount required to be remitted and the amount of the payment |
|
|
made under Subsection (e). If the payment made under Subsection (e) |
|
|
exceeds the amount required to be remitted, the supplemental return |
|
|
must state the amount of the overpayment. The person filing the |
|
|
supplemental return may take a credit in the amount of the |
|
|
overpayment against the next payment due under Subsection (c). |
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(h) The comptroller may adopt rules prescribing the |
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information required on a return filed under Subsection (e) or a |
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supplemental return filed under Subsection (g). |
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SECTION 7. Section 162.215, Tax Code, is amended by |
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amending Subsections (a) and (c) and adding Subsections (e), (f), |
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(g), and (h) to read as follows: |
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(a) Except as provided by Subsections [Subsection] (b), |
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(e), and (g), each person who is liable for the tax imposed by this |
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subchapter, a terminal operator, and a licensed distributor shall |
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file a return on or before the 25th day of the month following the |
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|
end of each calendar month. |
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(c) The return required by this section shall be accompanied |
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by a payment for the amount of tax reported due, subject to |
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Subsections (e) and (g). |
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(e) Each person who is liable for collecting and remitting |
|
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the tax imposed by this subchapter on a monthly basis shall file not |
|
|
later than the last workday of August of each odd-numbered year the |
|
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return that would otherwise have been due on or before September 25 |
|
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of that year under Subsection (a) without accounting for any credit |
|
|
or allowance to which the person is entitled. The return must |
|
|
contain estimates for the month of August of the information |
|
|
ordinarily required on the return if it were filed in September, |
|
|
other than information relating to any credit or allowance to which |
|
|
the person is entitled. The person must remit with the return a |
|
|
payment equal to one of the following amounts, at the person's |
|
|
election: |
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(1) 90 percent of the estimated amount of tax the |
|
|
person is required to collect and remit during August without |
|
|
accounting for any credit or allowance to which the person is |
|
|
entitled; or |
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|
(2) the amount of tax the person actually collected |
|
|
and remitted in August of the preceding year. |
|
|
(f) The return and payment required by Subsection (e) may be |
|
|
filed in conjunction with the return and payment required by |
|
|
Subsection (a) that is due on or before August 25 of an odd-numbered |
|
|
year. |
|
|
(g) A person who files a return required by Subsection (e) |
|
|
shall file a supplemental return not later than September 25 of each |
|
|
odd-numbered year that reports the total amount of tax collected |
|
|
for the month of August of that year and the amount required to be |
|
|
remitted, after accounting for any credit or allowance to which the |
|
|
person is entitled. If the payment made under Subsection (e) is |
|
|
less than the amount required to be remitted, the supplemental |
|
|
return must be accompanied by a payment for the difference between |
|
|
the amount required to be remitted and the amount of the payment |
|
|
made under Subsection (e). If the payment made under Subsection (e) |
|
|
exceeds the amount required to be remitted, the supplemental return |
|
|
must state the amount of the overpayment. The person filing the |
|
|
supplemental return may take a credit in the amount of the |
|
|
overpayment against the next payment due under Subsection (c). |
|
|
(h) The comptroller may adopt rules prescribing the |
|
|
information required on a return filed under Subsection (e) or a |
|
|
supplemental return filed under Subsection (g). |
|
|
SECTION 8. Section 162.503, Tax Code, is amended to read as |
|
|
follows: |
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|
Sec. 162.503. ALLOCATION OF GASOLINE TAX. (a) Except as |
|
|
provided by Subsection (b), on [On] or before the fifth workday |
|
|
after the end of each month, the comptroller, after making all |
|
|
deductions for refund purposes and for the amounts allocated under |
|
|
Sections 162.502 and 162.5025, shall allocate the net remainder of |
|
|
the taxes collected under Subchapter B as follows: |
|
|
(1) one-fourth of the tax shall be deposited to the |
|
|
credit of the available school fund; |
|
|
(2) one-half of the tax shall be deposited to the |
|
|
credit of the state highway fund for the construction and |
|
|
maintenance of the state road system under existing law; and |
|
|
(3) from the remaining one-fourth of the tax the |
|
|
comptroller shall: |
|
|
(A) deposit to the credit of the county and road |
|
|
district highway fund all the remaining tax receipts until a total |
|
|
of $7,300,000 has been credited to the fund each fiscal year; and |
|
|
(B) after the amount required to be deposited to |
|
|
the county and road district highway fund has been deposited, |
|
|
deposit to the credit of the state highway fund the remainder of the |
|
|
one-fourth of the tax, the amount to be provided on the basis of |
|
|
allocations made each month of the fiscal year, which sum shall be |
|
|
used by the Texas Department of Transportation for the |
|
|
construction, improvement, and maintenance of farm-to-market |
|
|
roads. |
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(b) The comptroller may not allocate revenue remitted to the |
|
|
comptroller during July and August of each odd-numbered year before |
|
|
the first workday of September. The revenue shall be allocated as |
|
|
otherwise provided by Subsection (a) not later than the fifth |
|
|
workday of September. |
|
|
SECTION 9. Section 162.504, Tax Code, is amended to read as |
|
|
follows: |
|
|
Sec. 162.504. ALLOCATION OF DIESEL FUEL TAX. (a) Except as |
|
|
provided by Subsection (b), on [On] or before the fifth workday |
|
|
after the end of each month, the comptroller, after making |
|
|
deductions for refund purposes, for the administration and |
|
|
enforcement of this chapter, and for the amounts allocated under |
|
|
Section 162.5025, shall allocate the remainder of the taxes |
|
|
collected under Subchapter C as follows: |
|
|
(1) one-fourth of the taxes shall be deposited to the |
|
|
credit of the available school fund; and |
|
|
(2) three-fourths of the taxes shall be deposited to |
|
|
the credit of the state highway fund. |
|
|
(b) The comptroller may not allocate revenue remitted to the |
|
|
comptroller during July and August of each odd-numbered year before |
|
|
the first workday of September. The revenue shall be allocated as |
|
|
otherwise provided by Subsection (a) not later than the fifth |
|
|
workday of September. |
|
|
SECTION 10. Section 171.152(c), Tax Code, is amended to |
|
|
read as follows: |
|
|
(c) Except as provided by Section 171.153, payment |
|
|
[Payment] of the tax covering the regular annual period is due May |
|
|
15[,] of each year after the beginning of the regular annual |
|
|
period. However, if the first anniversary of the taxable entity's |
|
|
beginning date is after October 3 and before January 1, the payment |
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|
of the tax covering the first regular annual period is due on the |
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|
same date as the tax covering the initial period. |
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|
SECTION 11. Subchapter D, Chapter 171, Tax Code, is amended |
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|
by adding Section 171.153 to read as follows: |
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|
Sec. 171.153. DATES ON WHICH PAYMENTS FROM CERTAIN LARGE |
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|
TAXABLE ENTITIES ARE DUE. (a) For purposes of this section, a |
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|
"large taxable entity" means a taxable entity for which the amount |
|
|
of the tax reported as due under this chapter for the preceding |
|
|
regular annual period exceeds the median amount of tax reported as |
|
|
due under this chapter of all taxable entities for the same annual |
|
|
period. A taxable entity may not be considered a large taxable |
|
|
entity before the regular annual period following the taxable |
|
|
entity's first regular annual period. Not later than June 1 of each |
|
|
year, the comptroller shall: |
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|
(1) compute the median tax liability under this |
|
|
chapter of all taxable entities for the preceding regular annual |
|
|
period; and |
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|
(2) post the information on the comptroller's Internet |
|
|
website for a taxable entity's use in determining whether the |
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|
entity is a large taxable entity. |
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|
(b) A large taxable entity shall pay the tax covering the |
|
|
regular annual period in five payments. The first four payments are |
|
|
due July 15, October 15, January 15, and April 15, and each must be |
|
|
in an amount equal to one-fourth of 90 percent of the large taxable |
|
|
entity's total tax owed for the preceding regular annual period. |
|
|
The large taxable entity shall make a final payment equal to the |
|
|
total tax for the regular annual period, minus the sum of the |
|
|
amounts of the first four payments. The final payment is due May |
|
|
15. If the sum of the amounts of the first four payments exceeds the |
|
|
total tax for the regular annual period, the large taxable entity |
|
|
may deduct the amount of the overpayment from the next payment |
|
|
required to be made under this chapter or request a refund of that |
|
|
amount. |
|
|
(c) A large taxable entity that is authorized to request an |
|
|
extension under Section 171.202 may request an extension for making |
|
|
a tax payment required under this section. A request for an |
|
|
extension under this section must be made in accordance with |
|
|
procedures adopted by the comptroller by rule that are comparable |
|
|
to the procedures applicable to a request for an extension under |
|
|
Section 171.202, including the requirements for remitting a portion |
|
|
of the amount due with the request. |
|
|
(d) The comptroller shall adopt rules as necessary |
|
|
prescribing: |
|
|
(1) the manner in which payments are made under this |
|
|
section and any information that must accompany the payments; and |
|
|
(2) procedures for the making and granting of a |
|
|
request for an extension under this section that are comparable to |
|
|
the procedures under Section 171.202 to the extent practicable. |
|
|
(e) Notwithstanding the payment schedule required by this |
|
|
section, a large taxable entity's annual report is due on the date |
|
|
prescribed by Section 171.202, and a reference in this chapter to |
|
|
the date the report is originally due means the date prescribed by |
|
|
that section. |
|
|
SECTION 12. Subchapter B, Chapter 183, Tax Code, is amended |
|
|
by adding Section 183.024 to read as follows: |
|
|
Sec. 183.024. DUE DATES OF CERTAIN RETURNS AND PAYMENTS. |
|
|
(a) This section applies to the reporting and remittance of taxes |
|
|
imposed under this subchapter during August of each odd-numbered |
|
|
year and prevails to the extent of a conflict with Section 183.022 |
|
|
or 183.023. |
|
|
(b) A permittee shall file with the comptroller not later |
|
|
than the last workday of August of each odd-numbered year the tax |
|
|
return that would otherwise have been due on or before September 20 |
|
|
of that year under Section 183.022 without accounting for any |
|
|
credit or allowance to which the permittee is entitled. The return |
|
|
must contain estimates for the month of August of the information |
|
|
ordinarily required on the return if it were filed in September, |
|
|
other than information relating to any credit or allowance to which |
|
|
the permittee is entitled. The permittee must remit with the return |
|
|
a payment equal to one of the following amounts, at the permittee's |
|
|
election: |
|
|
(1) 90 percent of the estimated amount of tax imposed |
|
|
on the permittee during August without accounting for any credit or |
|
|
allowance to which the permittee is entitled; or |
|
|
(2) the amount of tax actually imposed on the |
|
|
permittee and remitted in August of the preceding year. |
|
|
(c) The return and payment required by Subsection (b) may be |
|
|
filed in conjunction with the return and payment required by |
|
|
Sections 183.022 and 183.023 that is due on or before August 20 of |
|
|
an odd-numbered year. |
|
|
(d) A permittee who files a return required by Subsection |
|
|
(b) shall file a supplemental return not later than September 20 of |
|
|
each odd-numbered year that reports the total amount of tax |
|
|
collected for the month of August of that year and the amount |
|
|
required to be remitted, after accounting for any credit or |
|
|
allowance to which the permittee is entitled. If the payment made |
|
|
under Subsection (b) is less than the amount required to be |
|
|
remitted, the supplemental return must be accompanied by a payment |
|
|
for the difference between the amount required to be remitted and |
|
|
the amount of the payment made under Subsection (b). If the payment |
|
|
made under Subsection (b) exceeds the amount required to be |
|
|
remitted, the supplemental return must state the amount of the |
|
|
overpayment. The permittee filing the supplemental return may take |
|
|
a credit in the amount of the overpayment against the next payment |
|
|
due under Section 183.023. |
|
|
SECTION 13. (a) Notwithstanding Section 171.153(a), Tax |
|
|
Code, as added by this Act, the comptroller of public accounts shall |
|
|
make the initial computation of median tax liability and post the |
|
|
information on the comptroller's Internet website as required by |
|
|
that subsection not later than June 15 of the year in which Section |
|
|
171.153, Tax Code, as added by this Act, takes effect. |
|
|
(b) The initial payment from a large taxpayer under Section |
|
|
171.153(b), Tax Code, as added by this Act, is due July 15 of the |
|
|
year in which Section 171.153, Tax Code, as added by this Act, takes |
|
|
effect. |
|
|
SECTION 14. 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: |
|
|
(1) except as provided by Subdivision (2) of this |
|
|
section, this Act takes effect September 1, 2011; and |
|
|
(2) Section 171.152(c), Tax Code, as amended by this |
|
|
Act, and Section 171.153, Tax Code, as added by this Act, take |
|
|
effect June 1, 2012. |