88R15831 SRA-F
 
  By: Hefner H.B. No. 2981
 
  Substitute the following for H.B. No. 2981:
 
  By:  Noble C.S.H.B. No. 2981
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the methods by which the comptroller may provide
  certain notices relating to the revocation or suspension of a
  permit or license or the forfeiture of corporate privileges in this
  state.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 111.0047, Tax Code, is amended by
  amending Subsection (d) and adding Subsections (e) and (f) to read
  as follows:
         (d)  Notices under this section may be served on the holder
  of the permit or license personally or by electronic means or may be
  mailed to the holder's address as shown in the records of the
  comptroller.
         (e)  Service by electronic means is complete when the
  comptroller transmits the notice using the contact information
  provided to the comptroller by the holder of the permit or license
  as shown in the records of the comptroller.
         (f)  Service by mail is complete when the notice is deposited
  by the comptroller in a United States Postal Service post office.
         SECTION 2.  Section 151.203, Tax Code, is amended by
  amending Subsection (d) and adding Subsections (e) and (f) to read
  as follows:
         (d)  Notices under this section may be served on the permit
  holder personally or by electronic means or may be mailed to the
  permittee's address as shown in the records of the comptroller.
         (e)  Service by electronic means is complete when the
  comptroller transmits the notice using the contact information
  provided to the comptroller by the permit holder as shown in the
  records of the comptroller.
         (f)  Service by mail is complete when the notice is deposited
  by the comptroller in a United States Postal Service post office.
         SECTION 3.  Section 171.251, Tax Code, is amended to read as
  follows:
         Sec. 171.251.  FORFEITURE OF CORPORATE PRIVILEGES. The
  comptroller shall forfeit the corporate privileges of a corporation
  on which the franchise tax is imposed if the corporation:
               (1)  does not file, in accordance with this chapter and
  within 45 days after the date notice of forfeiture is mailed or
  provided by electronic means, a report required by this chapter;
               (2)  does not pay, within 45 days after the date notice
  of forfeiture is mailed or provided by electronic means, a tax
  imposed by this chapter or does not pay, within those 45 days, a
  penalty imposed by this chapter relating to that tax; or
               (3)  does not permit the comptroller to examine under
  Section 171.211 [of this code] the corporation's records.
         SECTION 4.  Sections 171.256(c) and (d), Tax Code, are
  amended to read as follows:
         (c)  The comptroller shall mail the notice or send the notice
  by electronic means to the corporation at least 45 days before the
  forfeiture of corporate privileges.  The notice shall be:
               (1)  addressed to the corporation and mailed to the
  address named in the corporation's charter as its principal place
  of business or to another known place of business of the corporation
  if the notice is mailed to the corporation; or
               (2)  sent to the corporation by electronic means using
  the contact information provided to the comptroller by the
  corporation as shown in the records of the comptroller if the notice
  is sent to the corporation by electronic means.
         (d)  The comptroller shall keep at the comptroller's office a
  record of the date on which the notice is mailed or sent by
  electronic means.  For the purposes of this chapter, the notice and
  the record of the [mailing] date the notice was mailed or sent by
  electronic means constitute legal and sufficient notice of the
  forfeiture.
         SECTION 5.  This Act takes effect September 1, 2023.