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A BILL TO BE ENTITLED
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AN ACT
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relating to methods to enhance the enforcement of the collection of |
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the use tax due on certain off-highway vehicles purchased outside |
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this state; providing a civil penalty. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Chapter 151, Tax Code, is amended by adding |
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Subchapter I-2 to read as follows: |
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SUBCHAPTER I-2. REPORTS BY MANUFACTURERS OF CERTAIN OFF-HIGHWAY |
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VEHICLES PURCHASED OUTSIDE THIS STATE |
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Sec. 151.481. DEFINITIONS. In this subchapter: |
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(1) "Manufacturer" means a person that manufactures |
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off-highway vehicles and is required to hold a manufacturer's |
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license under Chapter 2301, Occupations Code. |
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(2) "New off-highway vehicle" means an off-highway |
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vehicle that has not been the subject of a retail sale. |
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(3) "Off-highway vehicle" has the meaning assigned by |
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Section 501.0301, Transportation Code. |
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Sec. 151.482. REPORTS BY MANUFACTURERS. (a) The |
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comptroller shall require each manufacturer to file with the |
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comptroller a report not later than March 1 of each year listing |
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each warranty issued by the manufacturer for a new off-highway |
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vehicle that was, during the preceding calendar year, sold to a |
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resident of this state by a retailer located outside this state. |
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The report must: |
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(1) be in a form prescribed by the comptroller; and |
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(2) contain, at a minimum, the following information |
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for each warranty: |
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(A) the vehicle identification number of the |
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vehicle; |
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(B) the make, model, and model year of the |
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vehicle; and |
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(C) the name and address, including street name |
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and number, city, and zip code, of the purchaser of the vehicle. |
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(b) As soon as practicable after receiving a report |
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submitted under this section, the comptroller shall use the |
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information in the report to investigate and collect any unpaid use |
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taxes imposed under Subchapter D on an off-highway vehicle |
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described in the report. |
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Sec. 151.483. RULES. The comptroller may adopt rules as |
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necessary to implement this subchapter. |
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Sec. 151.484. CONFIDENTIALITY. Except as provided by |
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Section 111.006, information contained in a report required to be |
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filed by this subchapter is confidential and not subject to |
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disclosure under Chapter 552, Government Code. |
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Sec. 151.485. CIVIL PENALTY. (a) If a manufacturer fails |
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to file a report required by this subchapter or fails to file a |
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complete report, the comptroller may impose a civil penalty under |
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Section 151.703(d). |
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(b) In addition to the penalty imposed under Subsection (a), |
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a manufacturer shall pay the state a civil penalty of not less than |
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$25 or more than $2,000 for each day a violation continues if the |
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manufacturer: |
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(1) violates this subchapter; or |
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(2) violates a rule adopted to administer or enforce |
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this subchapter. |
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Sec. 151.486. ACTION BY TEXAS DEPARTMENT OF MOTOR VEHICLES. |
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If a manufacturer fails to file a report required by this subchapter |
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or fails to file a complete report, the comptroller may notify the |
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Texas Department of Motor Vehicles of the failure and the |
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department may take administrative action against the manufacturer |
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for the failure under Chapter 2301, Occupations Code. |
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Sec. 151.487. AUDIT; INSPECTION. The comptroller may |
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audit, inspect, or otherwise verify a manufacturer's compliance |
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with this subchapter. |
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Sec. 151.488. ACTION BY ATTORNEY GENERAL; VENUE; ATTORNEY'S |
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FEES. (a) The comptroller may bring an action to enforce this |
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subchapter and obtain any civil remedy authorized by this |
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subchapter or any other law for the violation of this subchapter. |
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The attorney general shall prosecute the action on the |
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comptroller's behalf. |
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(b) Venue for and jurisdiction of an action under this |
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section is exclusively conferred on the district courts in Travis |
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County. |
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(c) If the comptroller prevails in an action under this |
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section, the comptroller and attorney general are entitled to |
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recover court costs and reasonable attorney's fees incurred in |
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bringing the action. |
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SECTION 2. Subchapter B, Chapter 501, Transportation Code, |
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is amended by adding Section 501.0301 to read as follows: |
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Sec. 501.0301. CERTAIN OFF-HIGHWAY VEHICLES PURCHASED |
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OUTSIDE THIS STATE. (a) In this section: |
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(1) "Off-highway vehicle" means: |
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(A) an all-terrain vehicle or recreational |
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off-highway vehicle, as those terms are defined by Section 502.001; |
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(B) a motorcycle, as that term is defined by |
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Section 541.201, other than a motorcycle described by Section |
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521.001, that is designed by the manufacturer for off-highway use |
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only; or |
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(C) a utility vehicle, as that term is defined by |
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Section 663.001. |
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(2) "Retailer" has the meaning assigned by Section |
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151.008, Tax Code. |
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(b) A county assessor-collector may not issue a title |
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receipt and the department may not issue a certificate of title for |
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an off-highway vehicle purchased from a retailer located outside |
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this state and designated by the manufacturer as a model year that |
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is not more than one year before the year in which the application |
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for title is made unless the applicant for the title delivers to the |
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assessor-collector or the department, as applicable, satisfactory |
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evidence showing that the applicant: |
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(1) has paid to the comptroller the applicable use tax |
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imposed on the vehicle under Subchapter D, Chapter 151, Tax Code; or |
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(2) is not required to pay any taxes described by |
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Subdivision (1). |
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(c) The comptroller shall promulgate forms to be used by |
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each county assessor-collector for purposes of implementing this |
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section. |
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(d) The comptroller may adopt rules as necessary to |
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implement this section, including rules that define "satisfactory |
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evidence" for purposes of this section. |
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SECTION 3. Not later than March 1, 2020, a manufacturer |
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shall submit the first report required by Subchapter I-2, Chapter |
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151, Tax Code, as added by this Act. |
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SECTION 4. Section 501.0301, Transportation Code, as added |
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by this Act, applies only to an application for title that is filed |
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on or after March 1, 2020. An application for title that is filed |
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before March 1, 2020, is governed by the law in effect on the date |
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the application was filed, and the former law is continued in effect |
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for that purpose. |
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SECTION 5. (a) As soon as practicable after the effective |
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date of this Act, the comptroller of public accounts shall |
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establish a work group composed of members determined by the |
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comptroller and the Tax Assessor-Collectors Association of Texas |
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for the purpose of assisting the comptroller in developing the |
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forms required by Section 501.0301(c), Transportation Code, as |
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added by this Act. |
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(b) Not later than March 1, 2020, the forms described by |
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Subsection (a) of this section shall be completed and distributed |
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to each county assessor-collector in this state. |
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(c) This section expires and the work group established |
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under Subsection (a) of this section is abolished April 1, 2020. |
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SECTION 6. This Act takes effect September 1, 2019. |
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