81R10301 JE-D
By: Davis of Dallas H.B. No. 3530
A BILL TO BE ENTITLED
AN ACT
relating to allowing a person who originally paid a tax to obtain
reimbursement for tax paid in error.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 111.104, Tax Code, is amended by
amending Subsections (b) and (f) and adding Subsection (g) to read
as follows:
(b) Except as provided by Subsection (g), a [A] tax refund
claim may be filed with the comptroller only by the person who
directly paid the tax to this state or by the person's attorney,
assignee, or other successor.
(f) No taxes, penalties, or interest may be refunded to a
person who has collected the taxes from another person unless the
person has refunded all the taxes and interest to the person from
whom the taxes were collected, unless the refund is to a person who
originally paid the tax under Subsection (g).
(g) A tax refund claim may be filed with the comptroller by a
person who originally paid the tax and not the person who directly
paid the tax to the state. The comptroller shall adopt rules to
implement this subsection, including procedures for filing the
claim.
SECTION 2. This Act takes effect September 1, 2009.