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A BILL TO BE ENTITLED
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AN ACT
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relating to the conditions under which the comptroller may issue |
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and file a tax lien. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 113.002, Tax Code, is amended by adding |
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Subsection (d) to read as follows: |
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(d) The comptroller may not issue and file a tax lien notice |
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for a taxpayer in connection with a tax liability: |
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(1) before the taxpayer has exhausted all |
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administrative appeals of the tax liability, including rehearing of |
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a decision on a claim for refund or petition for redetermination, if |
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applicable; or |
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(2) if the comptroller has knowledge that the taxpayer |
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is making a good faith effort to pay the tax liability. |
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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, 2021. |