| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the maximum amount of penalties that may be imposed for |
|
|
delinquent taxes and tax reports and the application of taxpayer |
|
|
payments to taxes, penalties, and interest. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Subchapter B, Chapter 111, Tax Code, is amended |
|
|
by adding Section 111.0512 to read as follows: |
|
|
Sec. 111.0512. APPLICATION OF TAX PAYMENTS. |
|
|
Notwithstanding any other law, the comptroller shall apply a |
|
|
payment made by a taxpayer to the amount of tax due before applying |
|
|
any portion of the payment to a penalty or interest owed by the |
|
|
taxpayer unless the taxpayer provides written instructions for a |
|
|
different application of the payment. |
|
|
SECTION 2. Section 111.061, Tax Code, is amended by adding |
|
|
Subsection (a-1) to read as follows: |
|
|
(a-1) Notwithstanding any other law, a penalty imposed on a |
|
|
person who fails to pay a tax imposed or file a report required by |
|
|
Title 2 or 3 of this code when due may not exceed $500. This |
|
|
subsection does not apply to a penalty provided by Subsection (b). |
|
|
SECTION 3. Section 111.0512, Tax Code, as added by this Act, |
|
|
applies only to a payment received on or after the effective date of |
|
|
this Act. A payment received before the effective date of this Act |
|
|
is governed by the law in effect on the date the payment was |
|
|
received, and the former law is continued in effect for that |
|
|
purpose. |
|
|
SECTION 4. Section 111.061, Tax Code, as amended by this |
|
|
Act, applies only to an amount of tax or a tax report that is |
|
|
originally due on or after the effective date of this Act. A penalty |
|
|
in connection with an amount of tax or a tax report that was |
|
|
originally due before the effective date of this Act is governed by |
|
|
the law in effect on the date the tax or tax report was originally |
|
|
due, and the former law is continued in effect for that purpose. |
|
|
SECTION 5. This Act takes effect September 1, 2023. |