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A BILL TO BE ENTITLED
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AN ACT
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relating to notice to affected local taxing entities of certain |
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claims for overpayment of sales or use taxes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.430, Tax Code, is amended by adding |
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Subsection (c-1) to read as follows: |
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(c-1) The comptroller shall notify a municipality, county, |
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or other local taxing entity if the taxing entity's portion of the |
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tax for which a refund is claimed or a credit is taken under this |
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section is equal to or greater than five percent of the amount of |
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sales and use taxes received by the taxing entity during the |
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preceding calendar year. The comptroller shall provide the notice |
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not later than the 30th day after the date the refund is claimed or |
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the credit is taken. |
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SECTION 2. This Act applies only to a claim for a refund |
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made or credit taken on or after the effective date of this Act |
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without regard to whether the taxes that are the subject of the |
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claim or credit were due before, on, or after that date. |
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SECTION 3. This Act takes effect September 1, 2017. |