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A BILL TO BE ENTITLED
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AN ACT
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relating to the administration, collection, enforcement of various |
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taxes and fees; providing penalties. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 111.00455, Tax Code, is amended by |
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amending subsection (b) to read as follows: |
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(b) The following are not contested cases under Subsection |
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(a) and Section 2003.101, Government Code: |
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(1) a show cause hearing or any hearing not related to |
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the collection, receipt, administration, or enforcement of the |
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amount of a tax or fee imposed, or the penalty or interest |
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associated with that amount, except for a hearing under Section |
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151.157(f), 151.1575(c), 151.712(g), 154.1142, or 155.0592; |
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(2) a property value study hearing under Subchapter M, |
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Chapter 403, Government Code; |
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(3) a hearing in which the issue relates to: |
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(A) Chapters 72-75, Property Code; |
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(B) forfeiture of a right to do business; |
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(C) a certificate of authority; |
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(D) articles of incorporation; |
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(E) a penalty imposed under Section 151.703(d)
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[151.7031];
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(F) the refusal or failure to settle under |
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Section 111.101; or |
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(G) a request for or revocation of an exemption |
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from taxation; and |
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(4) any other hearing not related to the collection, |
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receipt, administration, or enforcement of the amount of a tax or |
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fee imposed, or the penalty or interest associated with that |
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amount. |
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SECTION 2. Section 151.433, Tax Code, is amended by |
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amending subsection (f) to read as follows: |
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(f) If a person fails to file a report required by this |
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section or fails to file a complete report, the comptroller may |
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suspend or cancel one or more permits issued to the person under |
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Section 151.203 and may impose a civil or criminal penalty, or both, |
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under Section 151.703(d) [151.7031] or 151.709.
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SECTION 3. Section 151.703, Tax Code, is amended by adding |
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subsection (d) to read as follows: |
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(d) A person who fails to file a report when due as required |
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by this chapter shall pay an additional penalty of $50. The penalty |
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provided by this subsection is assessed without regard to whether |
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the taxpayer subsequently files the report or whether no taxes were |
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due from the taxpayer for the reporting period under the required |
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report. |
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SECTION 4. Section 152.045, Tax Code, is amended by adding |
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subsection (d) to read as follows: |
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(d) an owner of a motor vehicle subject to the tax on gross |
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rental receipts who is required to file a report under this chapter, |
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who fails to timely file the report as required by this chapter, |
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shall pay an additional penalty of $ 50. The penalty provided by |
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this section is assessed without regard to whether the person |
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subsequently files the report or whether no taxes were due for the |
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reporting period under the required report. |
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SECTION 5. Section 152.047, Tax Code, is amended by adding |
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subsection (j) to read as follows: |
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(j) A seller of a motor vehicle who is required to file a |
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report under this chapter on a seller financed sale, who fails to |
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timely file the report as required by this chapter, shall pay an |
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additional penalty of $ 50. The penalty provided by this section is |
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assessed without regard to whether the seller subsequently files |
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the report or whether no taxes were due under the required report. |
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SECTION 6. Section 156.202, Tax Code, is amended by |
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amending subsection (c) and adding subsection (d) to read as |
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follows: |
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(c) The minimum penalty under subsections (a) and (b) [this |
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section] is $ 1.
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(d) A person who fails to file a report when due as required |
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by this chapter shall pay an additional penalty of $50. The penalty |
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provided by this subsection is assessed without regard to whether |
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the person subsequently files the report or whether no taxes were |
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due for the reporting period under the required report. |
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SECTION 7. Section 162.401, Tax Code, is amended by adding |
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subsection (c) to read as follows: |
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(c) A person who fails to file a report when due as required |
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by this chapter shall pay an additional penalty of $50. The penalty |
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provided by this subsection is assessed without regard to whether |
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the person subsequently files the report or whether no taxes were |
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due for the reporting period under the required report. |
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SECTION 8. Section 171.362, Tax Code, is amended by |
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amending subsection (c) and adding subsection (f) to read as |
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follows: |
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(c) The minimum penalty under subsections (a) and (b) [this |
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section] is $ 1.
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(f) A person who fails to file a report when due as required |
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by this chapter shall pay an additional penalty of $50. The penalty |
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provided by this subsection is assessed without regard to whether |
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the person subsequently files the report or whether no taxes were |
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due for the reporting period under the required report. |
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SECTION 9. Subchapter B, Chapter 183, Tax Code, is amended |
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by adding Section 183.024 to read as follows: |
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Sec. 183.024. FAILURE TO REPORT OR PAY TAX. |
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(a) A person who fails to file a report as required by this |
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chapter or who fails to pay a tax imposed by this chapter when due |
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shall pay five percent of the amount due as a penalty, and if the |
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person fails to file the report or pay the tax within 30 days after |
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the day on which the tax or report is due, the person shall pay an |
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additional five percent. |
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(b) The minimum penalty provided by Subsection (a) of this |
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section is $ 1. |
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(c) A delinquent tax draws interest beginning 60 days from |
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the due date. |
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(d) A person who fails to file a report when due as required |
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by this chapter shall pay an additional penalty of $50. The penalty |
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provided by this subsection is assessed without regard to whether |
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the person subsequently files the report or whether no taxes were |
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due for the reporting period under the required report. |
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SECTION 10. Section 771.0712, Health and Safety Code, is |
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amended by adding subsections (c) and (d) to read as follows: |
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(c) A seller who does not file a report as provided by this |
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section or who possesses a fee collected or payable under this |
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section and who does not remit the fee to the comptroller at the |
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time and in the manner required by this section and the rules of the |
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comptroller shall pay a penalty of five percent of the amount of the |
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fee due and payable. If the seller does not file the report or pay |
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the fee before the 30th day after the date on which the fee or report |
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is due, the seller shall pay a penalty of an additional five percent |
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of the amount of the fee due and payable. |
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(d) A seller who fails to file a report when due as required |
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by this section shall pay an additional penalty of $50. The penalty |
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provided by this subsection is assessed without regard to whether |
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the seller subsequently files the report or whether no fees were due |
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for the reporting period under the required report. |
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SECTION 11. The following law is repealed: |
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(1) Section 151.7031, Tax Code. |
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SECTION 12. This Act takes effect immediately if it |
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receives a vote of two-thirds of all the members elected to each |
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house, as provided by Section 39, Article III, Texas Constitution. |
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If this Act does not receive the vote necessary for immediate |
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effect, this Act takes effect September 1, 2011. |