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A BILL TO BE ENTITLED
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AN ACT
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relating to electronic filing of certain reports; providing a |
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penalty. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 111.0626(a), Tax Code, is amended to |
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read as follows: |
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(a) The comptroller by rule shall require electronic filing |
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of: |
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(1) a report required under Chapter 151, 201, or 202, |
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or an international fuel tax agreement, for a taxpayer who is also |
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required under Section 111.0625 to transfer payments by electronic |
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funds transfer; and |
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(2) a report required under Section 171.204. |
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SECTION 2. The heading to Section 171.362, Tax Code, is |
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amended to read as follows: |
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Sec. 171.362. PENALTY FOR FAILURE TO PAY TAX OR PROPERLY |
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FILE REPORT. |
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SECTION 3. Section 171.362, Tax Code, is amended by adding |
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Subsection (g) to read as follows: |
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(g) In addition to any other penalty authorized by this |
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section or Section 111.063, a taxable entity that fails to file a |
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report required under Section 171.204 electronically as required by |
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Section 111.0626(a)(2) shall pay a penalty of $50 unless the |
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taxable entity qualifies for a waiver from the electronic filing |
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requirement under a rule adopted under Section 111.0626(c). The |
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penalty provided by this subsection is assessed without regard to |
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whether the taxable entity subsequently files the report |
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electronically or whether any taxes were due from the taxable |
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entity for the reporting period under the required report. |
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SECTION 4. Section 111.0626(b), Tax Code, is repealed. |
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SECTION 5. This Act takes effect September 1, 2015. |