Texas Senate Bill SB1291

Texas 2015 - 84th Regular

Caption

Relating to the collection, administration, and enforcement of state taxes and fees.

Impact

The bill is set to impact several aspects of state taxation by consolidating taxpayer rights and delineating the responsibilities of the comptroller's office. Significant provisions ensure that the rights of taxpayers are explicitly stated, granting them access to information in simple language, protection from harassment in audits, and timely refunds. The changes seek to transform how tax assessments and collections are conducted, promoting a fairer interaction between taxpayers and the state government.

Summary

SB1291, known as the Texas Fairness and Equal Treatment in Taxation Act, proposes significant amendments to the Tax Code focusing on the collection, administration, and enforcement of state taxes and fees. It aims to enhance the fairness and respect afforded to taxpayers by formalizing their rights in relation to state taxation procedures. Among the proposed changes, the bill emphasizes clear communication and assistance for taxpayers regarding tax laws and encourages the timely handling of tax-related inquiries and refunds.

Contention

Notably, SB1291 also addresses legal recourse for taxpayers through a newly established subchapter that governs lawsuits contesting the payment of taxes. The bill stipulates that individuals may not need to pay disputed taxes under protest before contesting them, which could shift the burden of taxation enforcement and appeals. This component is likely to attract scrutiny and debate as it challenges existing procedures that necessitate immediate payment to pursue legal action.