| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the filing of certain reports by distributors of |
|
|
certain off-highway vehicles purchased outside this state; |
|
|
providing civil penalties. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. The heading to Subchapter I-2, Chapter 151, Tax |
|
|
Code, is amended to read as follows: |
|
|
SUBCHAPTER I-2. REPORTS BY MANUFACTURERS AND DISTRIBUTORS OF |
|
|
CERTAIN OFF-HIGHWAY VEHICLES PURCHASED OUTSIDE THIS STATE |
|
|
SECTION 2. Section 151.481, Tax Code, is amended by |
|
|
amending Subdivision (1) and adding Subdivision (1-a) to read as |
|
|
follows: |
|
|
(1) "Distributor" means a person that distributes |
|
|
off-highway vehicles and is required to hold a distributor's |
|
|
license under Chapter 2301, Occupations Code. |
|
|
(1-a) "Manufacturer" means a person that manufactures |
|
|
off-highway vehicles and is required to hold a manufacturer's |
|
|
license under Chapter 2301, Occupations Code. |
|
|
SECTION 3. The heading to Section 151.482, Tax Code, is |
|
|
amended to read as follows: |
|
|
Sec. 151.482. REPORTS BY MANUFACTURERS AND DISTRIBUTORS. |
|
|
SECTION 4. Section 151.482(a), Tax Code, is amended to read |
|
|
as follows: |
|
|
(a) The comptroller shall require each manufacturer and |
|
|
distributer to file with the comptroller a report not later than |
|
|
March 1 of each year listing each warranty issued by the |
|
|
manufacturer or distributor for a new off-highway vehicle that was, |
|
|
during the preceding calendar year, sold to a resident of this state |
|
|
by a retailer located outside this state. The report must: |
|
|
(1) be in a form prescribed by the comptroller; and |
|
|
(2) contain, at a minimum, the following information |
|
|
for each warranty: |
|
|
(A) the vehicle identification number of the |
|
|
vehicle; |
|
|
(B) the make, model, and model year of the |
|
|
vehicle; and |
|
|
(C) the name and address, including street name |
|
|
and number, city, and zip code, of the purchaser of the vehicle. |
|
|
SECTION 5. Section 151.485, Tax Code, is amended to read as |
|
|
follows: |
|
|
Sec. 151.485. CIVIL PENALTY. (a) If a manufacturer or |
|
|
distributor fails to file a report required by this subchapter or |
|
|
fails to file a complete report, the comptroller may impose a civil |
|
|
penalty under Section 151.703(d). |
|
|
(b) In addition to the penalty imposed under Subsection (a), |
|
|
a manufacturer or distributor shall pay the state a civil penalty of |
|
|
not less than $25 or more than $2,000 for each day a violation |
|
|
continues if the manufacturer or distributor: |
|
|
(1) violates this subchapter; or |
|
|
(2) violates a rule adopted to administer or enforce |
|
|
this subchapter. |
|
|
SECTION 6. Section 151.486, Tax Code, is amended to read as |
|
|
follows: |
|
|
Sec. 151.486. ACTION BY TEXAS DEPARTMENT OF MOTOR VEHICLES. |
|
|
If a manufacturer or distributor fails to file a report required by |
|
|
this subchapter or fails to file a complete report, the comptroller |
|
|
may notify the Texas Department of Motor Vehicles of the failure and |
|
|
the department may take administrative action against the |
|
|
manufacturer or distributor for the failure under Chapter 2301, |
|
|
Occupations Code. |
|
|
SECTION 7. Section 151.487, Tax Code, is amended to read as |
|
|
follows: |
|
|
Sec. 151.487. AUDIT; INSPECTION. The comptroller may |
|
|
audit, inspect, or otherwise verify a manufacturer's or |
|
|
distributor's compliance with this subchapter. |
|
|
SECTION 8. Not later than March 1, 2022, a distributor shall |
|
|
submit the first report required by Section 151.482, Tax Code, as |
|
|
amended by this Act. |
|
|
SECTION 9. This Act takes effect September 1, 2021. |