86R14360 LHC-F
 
  By: Springer H.B. No. 3225
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the penalty for failing to file or failing to timely
  file a Dealer's Motor Vehicle Inventory Tax Statement.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 23.122(n), Tax Code, is amended to read
  as follows:
         (n)  In addition to other penalties provided by law, a dealer
  who fails to file or fails to timely file a statement as required by
  this section may be required by the collector to pay [shall forfeit]
  a penalty.  A tax lien attaches to the dealer's business personal
  property to secure payment of a [the] penalty imposed under this
  subsection.  The appropriate district attorney, criminal district
  attorney, county attorney, collector, or person designated by the
  collector shall collect a [the] penalty imposed under [established
  by] this section in the name of the collector.  Venue of an action
  brought under this subsection is in the county in which the
  violation occurred or in the county in which the owner maintains the
  owner's principal place of business or residence.  A penalty
  imposed [forfeited] under this subsection is $100 [$500] for each
  month or part of a month in which a statement is not filed or timely
  filed after it is due.
         SECTION 2.  Section 23.129(a), Tax Code, is amended to read
  as follows:
         (a)  Subject to Subsection (b):
               (1)  a chief appraiser may waive a penalty imposed by
  Section 23.121(k), 23.1241(j), or 23.127(k); and
               (2)  a collector may waive a penalty imposed by Section
  [23.122(n),] 23.1242(m)[,] or 23.128(m).
         SECTION 3.  Section 23.122(n), Tax Code, as amended by this
  Act, applies only to a penalty imposed under that subsection for a
  dealer's failure to file or failure to timely file a Dealer's Motor
  Vehicle Inventory Tax Statement with the county tax
  assessor-collector on or after the effective date of this Act. A
  dealer's failure to file or failure to timely file a Dealer's Motor
  Vehicle Inventory Tax Statement before the effective date of this
  Act is governed by the law in effect on the date the statement was
  required to be filed with the county tax assessor-collector, and
  the former law is continued in effect for that purpose.
         SECTION 4.  This Act takes effect September 1, 2019.