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A BILL TO BE ENTITLED
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AN ACT
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relating to the contents of a notice provided to a taxable entity |
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that fails to file a franchise tax report when due. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter E, Chapter 171, Tax Code, is amended |
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by adding Section 171.213 to read as follows: |
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Sec. 171.213. NOTICE OF FAILURE TO TIMELY FILE REPORT. A |
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notice sent to a taxable entity may not state that the taxable |
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entity is required to pay a specific amount of franchise tax based |
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solely on the taxable entity's failure to file a report under this |
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subchapter when due. |
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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, 2023. |