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A BILL TO BE ENTITLED
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AN ACT
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relating to procedures for tax auditing and determining amounts of |
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overpayments of gas production taxes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 201.001, Tax Code, is amended by adding |
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Subdivision (7-a) to read as follows: |
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(7-a) "Selected marketing cost sampling" means the |
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use of a sample of marketing transactions to determine the |
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percentage of gross receipts attributable to marketing costs. |
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SECTION 2. Subchapter E, Chapter 201, Tax Code, is amended |
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by adding Section 201.207 to read as follows: |
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Sec. 201.207. DETERMINATION OF OVERPAID AMOUNTS. (a) This |
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section applies to the tax paid under this chapter by a person who |
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filed a report under Section 201.203 or 201.2035 and remitted tax in |
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error to this state. |
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(b) A person to whom this section applies may compute the |
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amount of overpayment by use of selected marketing cost sampling. |
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The sampling method used must comply with generally accepted |
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sampling methods described by Statement on Auditing Standards No. |
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39, "Audit Sampling," and be approved by the comptroller. |
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(c) The person may obtain reimbursement for amounts |
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determined to have been overpaid by taking a credit on one or more |
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reports filed under Section 201.203 or 201.2035 or by filing a claim |
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for refund with the comptroller within the limitation period |
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specified by Subchapter D, Chapter 111. |
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(d) The person must record the method by which the |
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computation is performed and must make available on request by the |
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comptroller the records on which the computation is based. |
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(e) The comptroller may adopt rules specifying additional |
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procedures that must be followed in connection with claiming a |
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credit under this section. |
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SECTION 3. Subchapter G, Chapter 201, Tax Code, is amended |
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by adding Section 201.3021 to read as follows: |
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Sec. 201.3021. MANAGED AUDITS. (a) In this section, |
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"managed audit" means a review and analysis of invoices, checks, |
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accounting records, or other documents or information conducted by |
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a taxpayer to determine a taxpayer's liability for tax under this |
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chapter. |
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(b) The comptroller may, in a written agreement, authorize a |
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taxpayer to conduct a managed audit under this section. The |
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agreement must: |
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(1) be signed by an authorized representative of the |
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comptroller and the taxpayer; and |
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(2) specify the period to be audited and the procedure |
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to be followed. |
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(c) The decision to authorize or not authorize a managed |
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audit rests solely with the comptroller. |
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(d) The comptroller may examine records and perform reviews |
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that the comptroller determines are necessary before the audit is |
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finalized to verify the results of the audit. |
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(e) Unless the audit or information reviewed by the |
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comptroller under Subsection (d) discloses fraud or wilful evasion |
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of the tax, the comptroller may not assess a penalty and may waive |
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all or part of the interest that would otherwise accrue on any |
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amount identified to be due in a managed audit. This subsection does |
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not apply to any amount collected by the taxpayer that was a tax or |
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represented to be a tax but that was not remitted to this state. |
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(f) Except as provided by Section 111.104(f), the taxpayer |
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is entitled to a refund of any tax overpayment disclosed by a |
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managed audit under this section. |
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(g) The comptroller may authorize the use of selected |
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marketing cost sampling in a managed audit under this section if: |
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(1) the comptroller approves the selection of |
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marketing transactions to be used in the sample; and |
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(2) the sampling method complies with generally |
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accepted sampling methods described by Statement on Auditing |
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Standards No. 39, "Audit Sampling." |
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SECTION 4. 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 5. This Act takes effect September 1, 2019. |