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A BILL TO BE ENTITLED
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AN ACT
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relating to the comptroller's processing of a claim for a tax |
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refund. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter C, Chapter 111, Tax Code, is amended |
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by adding Section 111.1043 to read as follows: |
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Sec. 111.1043. PROCESSING REFUND CLAIMS. (a) Not later |
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than the first anniversary of the date a claim for a refund is filed |
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in accordance with this title, the comptroller shall: |
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(1) grant and pay the claim; |
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(2) wholly or partly deny the claim; or |
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(3) execute a settlement agreement with the claimant |
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in an amount not less than 90 percent of the amount claimed for the |
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refund. |
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(b) In addition to other penalties and interest prescribed |
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under this title, a claimant is entitled to a penalty paid by the |
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state in the amount calculated under this subsection if the |
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comptroller's final decision following a hearing under Section |
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111.105 grants all or part of a refund claimed by the claimant that |
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was previously denied by the comptroller. The amount of the penalty |
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is equal to five percent of the amount of the refund granted in the |
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final decision that was previously denied. |
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(c) Not later than December 1 of each even-numbered year, |
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the comptroller shall submit a report to the governor, lieutenant |
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governor, and speaker of the house of representatives. The report |
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must include the following information regarding claims for tax |
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refunds filed with the comptroller during the preceding state |
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fiscal biennium, stated separately for each tax authorized by this |
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title or Title 3: |
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(1) the number of filed refund claims; |
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(2) the number of filed refund claims not processed in |
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the time required by Subsection (a); |
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(3) the reason each claim described by Subdivision (2) |
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was not timely processed; |
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(4) the number of settlement agreements described by |
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Subsection (a) that were executed; |
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(5) the dollar amount of each settlement agreement |
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described by Subdivision (4); and |
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(6) any other information the comptroller considers |
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relevant. |
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SECTION 2. This Act applies to a claim for a refund made on |
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or after the effective date of this Act, without regard to whether |
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the taxes that are the subject of the claim were due before, on, or |
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after that date. |
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SECTION 3. This Act takes effect September 1, 2017. |