By: Kolkhorst  S.B. No. 1364
         (In the Senate - Filed March 11, 2015; March 18, 2015, read
  first time and referred to Committee on Finance; April 8, 2015,
  reported favorably by the following vote:  Yeas 13, Nays 0;
  April 8, 2015, sent to printer.)
Click here to see the committee vote
 
 
A BILL TO BE ENTITLED
 
AN ACT
 
  relating to electronic filing of certain reports; providing a
  penalty.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 111.0626(a), Tax Code, is amended to
  read as follows:
         (a)  The comptroller by rule shall require electronic filing
  of:
               (1)  a report required under Chapter 151, 201, or 202,
  or an international fuel tax agreement, for a taxpayer who is also
  required under Section 111.0625 to transfer payments by electronic
  funds transfer; and
               (2)  a report required under Section 171.204.
         SECTION 2.  The heading to Section 171.362, Tax Code, is
  amended to read as follows:
         Sec. 171.362.  PENALTY FOR FAILURE TO PAY TAX OR PROPERLY 
  FILE REPORT.
         SECTION 3.  Section 171.362, Tax Code, is amended by adding
  Subsection (g) to read as follows:
         (g)  In addition to any other penalty authorized by this
  section or Section 111.063, a taxable entity that fails to file a
  report required under Section 171.204 electronically as required by
  Section 111.0626(a)(2) shall pay a penalty of $50 unless the
  taxable entity qualifies for a waiver from the electronic filing
  requirement under a rule adopted under Section 111.0626(c).  The
  penalty provided by this subsection is assessed without regard to
  whether the taxable entity subsequently files the report
  electronically or whether any taxes were due from the taxable
  entity for the reporting period under the required report.
         SECTION 4.  Section 111.0626(b), Tax Code, is repealed.
         SECTION 5.  This Act takes effect September 1, 2015.
 
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