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A BILL TO BE ENTITLED
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AN ACT
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relating to a sales tax refund or severance tax credit for sales tax |
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overpayments by certain oil or gas severance taxpayers. |
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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 |
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amending Subsections (a) and (c) and adding Subsection (c-1) to |
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read as follows: |
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(a) This section applies to the tax on purchases paid by a |
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person who holds [holding] a permit under this chapter or files a |
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report under Section 201.203, 201.2035, 202.201, or 202.202, who |
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has purchased taxable items for use in this state, and who has |
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remitted tax on those items in error to this state or has paid tax on |
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those items in error to a retailer holding a permit under this |
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chapter. |
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(c) A [The] person who holds a permit under this chapter may |
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obtain reimbursement for amounts determined to have been overpaid |
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by taking a credit on one or more sales tax returns or by filing a |
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claim for refund with the comptroller within the limitation period |
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specified by Subchapter D, Chapter 111. |
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(c-1) A person who files a report under Section 201.203, |
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201.2035, 202.201, or 202.202 may obtain reimbursement for amounts |
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determined to have been overpaid under this chapter by taking a |
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credit on one or more reports under those sections or by filing a |
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claim for refund with the comptroller within the limitation period |
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specified by Subchapter D, Chapter 111. |
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SECTION 2. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 3. This Act takes effect September 1, 2017. |