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A BILL TO BE ENTITLED
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AN ACT
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relating to authorizing the extension of deadlines for filing or |
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paying state taxes for persons adversely affected by a disaster. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 111.058, Tax Code, is amended to read as |
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follows: |
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Sec. 111.058. FILING OR PAYMENT EXTENSION BECAUSE OF |
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[NATURAL] DISASTER. (a) In this section, "disaster" has the |
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meaning assigned by Section 418.004, Government Code. |
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(b) The comptroller may grant to a person whom the |
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comptroller finds to be adversely affected by a [victim of a |
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natural] disaster an extension [of not more than 90 days] to make or |
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file a return or pay a tax imposed by this title. The extension may |
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not exceed 90 days unless the governor by executive order issued |
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under Chapter 418, Government Code, authorizes or orders a longer |
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extension. |
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(c) [(b)] The person owing the tax may file a request for an |
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extension at any time before the expiration of 90 days after the |
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original due date or at a later date provided by the comptroller. |
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(d) The comptroller may grant an extension to all persons in |
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a location or belonging to a category adversely affected by a |
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disaster and may waive the requirement that those persons file a |
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request under Subsection (c) to receive the extension. |
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(e) [(c)] If an extension under this section is granted, |
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interest on the unpaid tax does not begin to accrue until the day |
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after the day on which the extension expires, and tax penalties are |
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assessed and determined as though the last day of the extension were |
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the original due date. |
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(f) The governor may by executive order issued under Chapter |
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418, Government Code, require the comptroller to take any action |
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under this section. |
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SECTION 2. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2021. |