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A BILL TO BE ENTITLED
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AN ACT
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relating to the penalty for failing to file or failing to timely |
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file a Dealer's Motor Vehicle Inventory Tax Statement. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 23.122(n), Tax Code, is amended to read |
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as follows: |
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(n) In addition to other penalties provided by law, a dealer |
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who fails to file or fails to timely file a statement as required by |
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this section may be required by the collector to pay [shall forfeit] |
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a penalty. A tax lien attaches to the dealer's business personal |
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property to secure payment of a [the] penalty imposed under this |
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subsection. The appropriate district attorney, criminal district |
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attorney, county attorney, collector, or person designated by the |
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collector shall collect a [the] penalty imposed under [established
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by] this section in the name of the collector. Venue of an action |
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brought under this subsection is in the county in which the |
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violation occurred or in the county in which the owner maintains the |
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owner's principal place of business or residence. A penalty |
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imposed [forfeited] under this subsection is $100 [$500] for each |
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month or part of a month in which a statement is not filed or timely |
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filed after it is due. |
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SECTION 2. Section 23.129(a), Tax Code, is amended to read |
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as follows: |
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(a) Subject to Subsection (b): |
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(1) a chief appraiser may waive a penalty imposed by |
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Section 23.121(k), 23.1241(j), or 23.127(k); and |
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(2) a collector may waive a penalty imposed by Section |
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[23.122(n),] 23.1242(m)[,] or 23.128(m). |
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SECTION 3. Section 23.122(n), Tax Code, as amended by this |
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Act, applies only to a penalty imposed under that subsection for a |
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dealer's failure to file or failure to timely file a Dealer's Motor |
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Vehicle Inventory Tax Statement with the county tax |
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assessor-collector on or after the effective date of this Act. A |
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dealer's failure to file or failure to timely file a Dealer's Motor |
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Vehicle Inventory Tax Statement before the effective date of this |
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Act is governed by the law in effect on the date the statement was |
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required to be filed with the county tax assessor-collector, and |
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the former law is continued in effect for that purpose. |
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SECTION 4. This Act takes effect September 1, 2019. |