This website will be unavailable from Thursday, May 30, 2024 at 6:00 p.m. through Monday, June 3, 2024 at 7:00 a.m. due to data center maintenance.

 
 
  S.B. No. 586
 
 
 
 
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
  distributor 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.
 
 
 
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
         I hereby certify that S.B. No. 586 passed the Senate on    
  April 20, 2021, by the following vote:  Yeas 29, Nays 2.
 
 
  ______________________________
  Secretary of the Senate    
 
         I hereby certify that S.B. No. 586 passed the House on       
  May 19, 2021, by the following vote:  Yeas 125, Nays 18, two
  present not voting.
 
 
  ______________________________
  Chief Clerk of the House   
 
 
 
  Approved:
 
  ______________________________ 
              Date
 
 
  ______________________________ 
            Governor