Texas 2009 - 81st Regular

Texas House Bill HB4078 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	By: Howard of Fort Bend H.B. No. 4078
2	2
3	3
4	4	A BILL TO BE ENTITLED
5	5	AN ACT
6	6	relating to the administration of the municipal sales and use tax.
7	7	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
8	8	SECTION 1. Subchapter D, Chapter 321, Tax Code, is amended
9	9	by adding Section 321.3075 to read as follows:
10	10	Sec. 321.3075. REFUNDS: LIMITATIONS. (a) Notwithstanding
11	11	Section 111.104(c) or any other law, the comptroller may not grant a
12	12	refund claim in relation to tax revenue previously allocated to a
13	13	municipality unless the refund claim is filed with the comptroller
14	14	not later than the first anniversary of the date the municipality
15	15	originally received that revenue from the comptroller.
16	16	(b) Section 111.203 does not apply to the filing of a refund
17	17	claim described by Subsection (a) and the comptroller may not
18	18	extend the limitation period provided by Subsection (a).
19	19	(c) This section does not affect the limitation period for
20	20	the filing of a refund claim relating to tax revenue allocated to a
21	21	political subdivision, other than a municipality, whose imposition
22	22	of the sales and use tax is governed by this chapter.
23	23	SECTION 2. Subchapter F, Chapter 321, Tax Code, is amended
24	24	by adding Section 321.5026 to read as follows:
25	25	Sec. 321.5026. REFUND OR REALLOCATION OF MUNICIPAL TAX
26	26	REVENUE. (a) If the comptroller determines that a tax refund claim
27	27	should be granted that would result in the claimant receiving at
28	28	least $100,000 in tax revenue collected by the comptroller that has
29	29	been previously allocated to a municipality, the comptroller may
30	30	grant the refund claim in relation to that revenue only if:
31	31	(1) the refund claim was filed before the expiration
32	32	of the limitation period prescribed by Section 321.3075(a); and
33	33	(2) the refund of that revenue is made in accordance
34	34	with this section.
35	35	(b) If the comptroller determines that tax revenue
36	36	collected by the comptroller has been sent incorrectly to a
37	37	municipality under Section 321.502, the comptroller may reallocate
38	38	the tax revenue to the appropriate municipality only if the
39	39	reallocation is made in accordance with this section not later than
40	40	the first anniversary of the date the municipality originally
41	41	received that revenue from the comptroller.
42	42	(c) If the comptroller determines that a tax refund claim
43	43	described by Subsection (a) should be granted or that a
44	44	reallocation described by Subsection (b) should be made, the
45	45	comptroller shall send to that municipality written notice that the
46	46	comptroller intends to grant the tax refund claim or reallocate the
47	47	revenue. A municipality that receives a notice under this
48	48	subsection may protest the comptroller's determination by
49	49	submitting to the comptroller a written request for a hearing on the
50	50	issue of whether the person who filed the tax refund claim is
51	51	entitled to the refund or whether the original allocation of the
52	52	revenue was incorrect. The municipality must submit the request not
53	53	later than the 30th day after the date the municipality receives the
54	54	notice under this subsection.
55	55	(d) Not later than the 15th day after the date the
56	56	comptroller receives a request for a hearing under Subsection (c),
57	57	the comptroller shall send to the requesting municipality a copy of
58	58	all records, documents, and other information on which the
59	59	comptroller relied in making its determination, regardless of
60	60	whether the information is confidential under state law, including
61	61	Sections 111.006 and 151.027. The provision of confidential
62	62	information to a municipality under this subsection does not affect
63	63	the confidential nature of the information. A municipality shall
64	64	use the information only in a manner that maintains the
65	65	confidential nature of the information and may not disclose or
66	66	release the information to the public.
67	67	(e) Not earlier than the 30th day or later than the 90th day
68	68	after the date the comptroller receives a request for a hearing
69	69	under Subsection (c), the comptroller shall hold a hearing on
70	70	whether the person who filed the tax refund claim is entitled to the
71	71	refund or whether the original allocation of the revenue was
72	72	incorrect. After the conclusion of the hearing, the comptroller
73	73	shall issue to the municipality a written final decision regarding
74	74	the protest. For purposes of Section 2001.171, Government Code,
75	75	the comptroller's decision is final and appealable on the date the
76	76	decision is issued under this subsection.
77	77	(f) If the municipality is not satisfied with the
78	78	comptroller's written final decision, the municipality may appeal
79	79	the decision by filing a petition in a Travis County district court
80	80	not later than the 30th day after the date the municipality receives
81	81	the decision. Judicial review of the decision is under the
82	82	substantial evidence rule. The court shall hear the appeal without
83	83	a jury.
84	84	SECTION 3. This Act takes effect immediately if it receives
85	85	a vote of two-thirds of all the members elected to each house, as
86	86	provided by Section 39, Article III, Texas Constitution. If this
87	87	Act does not receive the vote necessary for immediate effect, this
88	88	Act takes effect September 1, 2009.