| 1 | 1 | | 81R5054 SMH-D |
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| 2 | 2 | | By: Oliveira H.B. No. 2655 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the authority of an ad valorem tax collector to waive |
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| 8 | 8 | | penalties for failing to file certain statements. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Subchapter B, Chapter 23, Tax Code, is amended by |
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| 11 | 11 | | adding Section 23.129 to read as follows: |
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| 12 | 12 | | Sec. 23.129. WAIVER OF PENALTY. (a) A collector may waive |
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| 13 | 13 | | a penalty imposed by Section 23.122(n), 23.1242(m), 23.125(n), or |
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| 14 | 14 | | 23.128(m) if the collector determines that the dealer or retailer, |
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| 15 | 15 | | as applicable, exercised reasonable diligence to comply with or has |
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| 16 | 16 | | substantially complied with the requirements of Section 23.122, |
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| 17 | 17 | | 23.1242, 23.125, or 23.128, as applicable. A written request, |
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| 18 | 18 | | accompanied by supporting documentation, stating the grounds on |
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| 19 | 19 | | which the penalty should be waived must be sent to the collector not |
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| 20 | 20 | | later than the 30th day after the date the dealer or retailer |
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| 21 | 21 | | received notification of the imposition of the penalty. The |
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| 22 | 22 | | collector shall make a determination of the penalty waiver request |
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| 23 | 23 | | based on the information submitted. |
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| 24 | 24 | | (b) The collector shall notify the dealer or retailer of the |
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| 25 | 25 | | collector's determination regarding the penalty waiver request |
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| 26 | 26 | | after considering: |
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| 27 | 27 | | (1) the dealer or retailer's compliance history with |
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| 28 | 28 | | respect to paying property taxes and filing statements; |
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| 29 | 29 | | (2) the type, nature, and taxability of the specific |
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| 30 | 30 | | property involved; |
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| 31 | 31 | | (3) the type, nature, size, and sophistication of the |
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| 32 | 32 | | person's business or other entity for which the filing of a |
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| 33 | 33 | | statement is required; |
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| 34 | 34 | | (4) the completeness of the person's records; |
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| 35 | 35 | | (5) the person's reliance on advice provided by the |
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| 36 | 36 | | collector that may have contributed to the person's failure to |
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| 37 | 37 | | comply and the imposition of the penalty; |
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| 38 | 38 | | (6) any change in the policies of the collector during |
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| 39 | 39 | | the current or preceding tax year that may have affected the |
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| 40 | 40 | | procedure for filing a statement; and |
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| 41 | 41 | | (7) any other factors that may have caused the dealer |
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| 42 | 42 | | or retailer to fail to timely file a statement. |
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| 43 | 43 | | (c) The collector's decision is final and may not be |
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| 44 | 44 | | appealed. |
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| 45 | 45 | | SECTION 2. This Act takes effect September 1, 2009. |
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