H.B. No. 2071
AN ACT
relating to the reporting of certain inventories for ad valorem tax
purposes; providing penalties.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 23.121(k), Tax Code, is amended to read
as follows:
(k) In addition to other penalties provided by law, a dealer
who fails to file or fails to timely file a declaration required by
this section shall forfeit a penalty. A tax lien attaches to the
dealer's business personal property to secure payment of the
penalty. The appropriate district attorney, criminal district
attorney, county attorney, chief appraiser, or person designated by
the chief appraiser shall collect the penalty established by this
section in the name of the chief appraiser. Venue of an action
brought under this subsection is in the county in which the
violation occurred or in the county in which the owner maintains the
owner's [his] principal place of business or residence. A penalty
forfeited under this subsection is $1,000 for each month or part of
a month in which a declaration is not filed or timely filed after it
is due.
SECTION 2. Sections 23.122(b), (e), (f), and (n), Tax Code,
are amended to read as follows:
(b) Except for a vehicle sold to a dealer, a vehicle
included in a fleet transaction, or a vehicle that is the subject of
a subsequent sale, an owner or a person who has agreed by contract
to pay the owner's current year property taxes levied against the
owner's motor vehicle inventory shall assign a unit property tax to
each motor vehicle sold from a dealer's motor vehicle inventory.
The unit property tax of each motor vehicle is determined by
multiplying the sales price of the motor vehicle by the unit
property tax factor. On or before the 10th day of each month the
owner shall, together with the statement filed by the owner as
required [provided] by this section, deposit with the collector a
sum equal to the total of unit property tax assigned to all motor
vehicles sold from the dealer's motor vehicle inventory in the
prior month to which a unit property tax was assigned. The money
shall be deposited by the collector in or otherwise credited by the
collector to the owner's escrow account for prepayment of property
taxes as provided by this section. An escrow account required by
this section is used to pay property taxes levied against the
dealer's motor vehicle inventory, and the owner shall fund the
escrow account as provided by this subsection.
(e) The comptroller shall promulgate a form entitled a
Dealer's Motor Vehicle Inventory Tax Statement. Each month, a [A]
dealer shall complete the form regardless of whether a [with
respect to each] motor vehicle is sold. A dealer may use no other
form for that purpose. The statement may include the information
the comptroller deems appropriate but shall include at least the
following:
(1) a description of each [the] motor vehicle sold;
(2) the sales price of the motor vehicle;
(3) the unit property tax of the motor vehicle if any;
and
(4) the reason no unit property tax is assigned if no
unit property tax is assigned.
(f) On or before the 10th day of each month a dealer shall
file with the collector the statement covering the sale of each
motor vehicle sold by the dealer in the prior month. On or before
the 10th day of a month following a month in which a dealer does not
sell a motor vehicle, the dealer must file the statement with the
collector and indicate that no sales were made in the prior month.
A dealer shall file a copy of the statement with the chief appraiser
and retain documentation relating to the disposition of each motor
vehicle sold. A chief appraiser or collector may examine documents
held by a dealer as required by this subsection in the same manner,
and subject to the same provisions, as are set forth in Section
23.121(g) [of this code].
(n) In addition to other penalties provided by law, a dealer
who fails to file or fails to timely file a statement as required by
this section shall forfeit a penalty. A tax lien attaches to the
dealer's business personal property to secure payment of the
penalty. The appropriate district attorney, criminal district
attorney, county attorney, collector, or person designated by the
collector shall collect the penalty established by this section in
the name of the collector. Venue of an action brought under this
subsection is in the county in which the violation occurred or in
the county in which the owner maintains the owner's [his] principal
place of business or residence. A penalty forfeited under this
subsection is $500 for each month or part of a month in which a
statement is not filed or timely filed after it is due.
SECTION 3. Section 23.124(k), Tax Code, is amended to read
as follows:
(k) In addition to other penalties provided by law, a dealer
who fails to file or fails to timely file a declaration required by
this section shall forfeit a penalty. A tax lien attaches to the
dealer's business personal property to secure payment of the
penalty. The appropriate district attorney, criminal district
attorney, or county attorney shall collect the penalty established
by this section in the name of the chief appraiser or collector.
Venue of an action brought under this subsection is in the county in
which the violation occurred or in the county in which the owner
maintains the owner's [his] principal place of business or
residence. A penalty forfeited under this subsection is $1,000 for
each month or part of a month in which a declaration is not filed or
timely filed after it is due.
SECTION 4. Section 23.1241(j), Tax Code, is amended to read
as follows:
(j) In addition to other penalties provided by law, a dealer
who fails to file or fails to timely file a declaration required by
Subsection (f) shall forfeit a penalty. A tax lien attaches to the
dealer's business personal property to secure payment of the
penalty. The appropriate district attorney, criminal district
attorney, or county attorney shall collect the penalty established
by this section in the name of the chief appraiser or collector.
Venue of an action brought under this subsection is in the county in
which the violation occurred or in the county in which the owner
maintains the owner's principal place of business or residence. A
penalty forfeited under this subsection is $1,000 for each month or
part of a month in which a declaration is not filed or timely filed
after it is due.
SECTION 5. Sections 23.1242(b), (e), (f), and (m), Tax
Code, are amended to read as follows:
(b) Except for an item of heavy equipment sold to a dealer,
an item of heavy equipment included in a fleet transaction, or an
item of heavy equipment that is the subject of a subsequent sale, an
owner or a person who has agreed by contract to pay the owner's
current year property taxes levied against the owner's heavy
equipment inventory shall assign a unit property tax to each item of
heavy equipment sold from a dealer's heavy equipment inventory.
The unit property tax of each item of heavy equipment is determined
by multiplying the sales price of the item by the unit property tax
factor. On or before the 10th day of each month the owner shall,
together with the statement filed by the owner as required
[provided] by this section, deposit with the collector an amount
equal to the total of unit property tax assigned to all items of
heavy equipment sold from the dealer's heavy equipment inventory in
the preceding month to which a unit property tax was assigned. The
money shall be deposited by the collector to the credit of the
owner's escrow account for prepayment of property taxes as provided
by this section. An escrow account required by this section is used
to pay property taxes levied against the dealer's heavy equipment
inventory, and the owner shall fund the escrow account as provided
by this subsection.
(e) The comptroller by rule shall adopt a dealer's heavy
equipment inventory tax statement form. Each month, a [A] dealer
shall complete the form regardless of whether an [with respect to
each] item of heavy equipment is sold. A dealer may use no other
form for that purpose. The statement may include the information
the comptroller considers appropriate but shall include at least
the following:
(1) a description of each [the] item of heavy
equipment sold, including any unique identification or serial
number affixed to the item by the manufacturer;
(2) the sales price of the item of heavy equipment;
(3) the unit property tax of the item of heavy
equipment, if any; and
(4) the reason no unit property tax is assigned if no
unit property tax is assigned.
(f) On or before the 10th day of each month, a dealer shall
file with the collector the statement covering the sale of each item
of heavy equipment sold by the dealer in the preceding month. On or
before the 10th day of a month following a month in which a dealer
does not sell an item of heavy equipment, the dealer must file the
statement with the collector and indicate that no sales were made in
the prior month. A dealer shall file a copy of the statement with
the chief appraiser and retain documentation relating to the
disposition of each item of heavy equipment sold. A chief appraiser
or collector may examine documents held by a dealer as provided by
this subsection in the same manner, and subject to the same
conditions, as provided by Section 23.1241(g).
(m) In addition to other penalties provided by law, a dealer
who fails to file or fails to timely file a statement as required by
this section shall forfeit a penalty. A tax lien attaches to the
owner's business personal property to secure payment of the
penalty. The appropriate district attorney, criminal district
attorney, or county attorney shall collect the penalty established
by this section in the name of the chief appraiser or collector.
Venue of an action brought under this subsection is in the county in
which the violation occurred or in the county in which the owner
maintains the owner's principal place of business or residence. A
penalty forfeited under this subsection is $500 for each month or
part of a month in which a statement is not filed or timely filed
after it is due.
SECTION 6. Sections 23.125(b), (e), (f), and (n), Tax Code,
are amended to read as follows:
(b) Except for a vessel or outboard motor sold to a dealer, a
vessel or outboard motor included in a fleet transaction, or a
vessel or outboard motor that is the subject of a subsequent sale,
an owner or a person who has agreed by contract to pay the owner's
current year property taxes levied against the owner's vessel and
outboard motor inventory shall assign a unit property tax to each
vessel and outboard motor sold from a dealer's vessel and outboard
motor inventory. The unit property tax of each vessel or outboard
motor is determined by multiplying the sales price of the vessel or
outboard motor by the unit property tax factor. On or before the
10th day of each month the owner shall, together with the statement
filed by the owner as required [provided] by this section, deposit
with the collector a sum equal to the total of unit property tax
assigned to all vessels and outboard motors sold from the dealer's
vessel and outboard motor inventory in the prior month to which a
unit property tax was assigned. The money shall be deposited by the
collector in or otherwise credited by the collector to the owner's
escrow account for prepayment of property taxes as provided by this
section. An escrow account required by this section is used to pay
property taxes levied against the dealer's vessel and outboard
motor inventory, and the owner shall fund the escrow account as
provided by this subsection.
(e) The comptroller shall promulgate a form entitled
"Dealer's Vessel and Outboard Motor Inventory Tax Statement." Each
month, a [A] dealer shall complete the form regardless of whether a
[with respect to each] vessel and outboard motor is sold. A dealer
may use no other form for that purpose. The statement may include
the information the comptroller deems appropriate but shall include
at least the following:
(1) a description of each [the] vessel or outboard
motor sold;
(2) the sales price of the vessel or outboard motor;
(3) the unit property tax of the vessel or outboard
motor, if any; and
(4) the reason no unit property tax is assigned if no
unit property tax is assigned.
(f) On or before the 10th day of each month a dealer shall
file with the collector the statement covering the sale of each
vessel or outboard motor sold by the dealer in the prior month. On
or before the 10th day of a month following a month in which a dealer
does not sell a vessel or outboard motor, the dealer must file the
statement with the collector and indicate that no sales were made in
the prior month. A dealer shall file a copy of the statement with
the chief appraiser and retain documentation relating to the
disposition of each vessel and outboard motor sold. A chief
appraiser or collector may examine documents held by a dealer as
provided by this subsection in the same manner, and subject to the
same provisions, as are set forth in Section 23.124(g) [of this
code].
(n) In addition to other penalties provided by law, a dealer
who fails to file or fails to timely file a statement as required by
this section shall forfeit a penalty. A tax lien attaches to the
owner's business personal property to secure payment of the
penalty. The appropriate district attorney, criminal district
attorney, or county attorney shall collect the penalty established
by this section in the name of the chief appraiser or collector.
Venue of an action brought under this subsection is in the county in
which the violation occurred or in the county in which the owner
maintains the owner's [his] principal place of business or
residence. A penalty forfeited under this subsection is $500 for
each month or part of a month in which a statement is not filed or
timely filed after it is due.
SECTION 7. Section 23.127(k), Tax Code, is amended to read
as follows:
(k) In addition to other penalties provided by law, a
retailer who fails to file or fails to timely file a declaration
required by Subsection (f) is liable for a penalty in the amount of
$1,000 for each month or part of a month in which a declaration is
not filed or timely filed after it is due. A lien attaches to the
retailer's business personal property to secure payment of the
penalty. The appropriate district attorney, criminal district
attorney, county attorney, chief appraiser, or person designated by
the chief appraiser shall collect the penalty established by this
section in the name of the chief appraiser. Venue of an action
brought under this subsection is in the county in which the
violation occurred or in the county in which the retailer maintains
the retailer's principal place of business or residence.
SECTION 8. Sections 23.128(b), (e), (f), and (m), Tax Code,
are amended to read as follows:
(b) Except for a unit of manufactured housing sold to a
retailer or a unit of manufactured housing that is the subject of a
subsequent sale, a retailer or a person who has agreed by contract
to pay the retailer's current year property taxes imposed on the
retailer's manufactured housing inventory shall assign a unit
property tax to each unit of manufactured housing sold from a retail
manufactured housing inventory. The unit property tax of each unit
of manufactured housing is determined by multiplying the sales
price of the unit by the unit property tax factor. On or before the
10th day of each month the retailer shall, together with the
statement filed by the retailer as required [provided] by this
section, deposit with the collector an amount equal to the total of
the unit property tax assigned to all units of manufactured housing
sold from the retail manufactured housing inventory in the
preceding month to which a unit property tax was assigned. The
collector shall deposit the money to the credit of the retailer's
escrow account for prepayment of property taxes as provided by this
section. An escrow account required by this section is used to pay
property taxes imposed on the retail manufactured housing
inventory, and the retailer shall fund the escrow account as
provided by this subsection.
(e) The comptroller by rule shall adopt a form entitled
"Retail Manufactured Housing Inventory Tax Statement." Each month,
a [A] retailer shall complete the form regardless of whether a [with
respect to each] unit of manufactured housing is sold. A retailer
may not use another form for that purpose. The statement shall
include:
(1) a description of the unit of manufactured housing
sold, including any unique identification or serial number affixed
to each [the] unit by the manufacturer;
(2) the sales price of the unit of manufactured
housing;
(3) any unit property tax of the unit of manufactured
housing;
(4) the reason a unit property tax is not assigned if
that is the case; and
(5) any other information the comptroller considers
appropriate.
(f) On or before the 10th day of each month, a retailer shall
file with the collector the statement covering the sale of each unit
of manufactured housing sold by the retailer in the preceding
month. On or before the 10th day of a month following a month in
which a dealer does not sell a unit of manufactured housing, the
dealer must file the statement with the collector and indicate that
no sales were made in the prior month. A retailer shall file a copy
of the statement with the chief appraiser and retain documentation
relating to the disposition of each unit of manufactured housing
sold. A chief appraiser or collector may examine documents held by
a retailer as required by this subsection in the same manner, and
subject to the same conditions, as in Section 23.127(g).
(m) In addition to other penalties provided by law, a
retailer who fails to file or fails to timely file a statement as
required by this section is liable for a penalty in the amount of
$500 for each month or part of a month in which a statement is not
filed after it is due. A tax lien attaches to the retailer's
business personal property to secure payment of the penalty. The
appropriate district attorney, criminal district attorney, county
attorney, collector, or person designated by the collector shall
collect the penalty established by this section in the name of the
collector. Venue of an action brought under this subsection is in
the county in which the violation occurred or in the county in which
the retailer maintains the retailer's principal place of business
or residence.
SECTION 9. This Act takes effect September 1, 2009.
______________________________ ______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 2071 was passed by the House on April
24, 2009, by the following vote: Yeas 132, Nays 0, 1 present, not
voting.
______________________________
Chief Clerk of the House
I certify that H.B. No. 2071 was passed by the Senate on May
13, 2009, by the following vote: Yeas 31, Nays 0.
______________________________
Secretary of the Senate
APPROVED: _____________________
Date
_____________________
Governor