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