Texas 2009 - 81st Regular

Texas House Bill HB4574 Compare Versions

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

Old	New	Differences
1	1	81R10197 CBH-F
2	2	By: Thompson H.B. No. 4574
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to administration of the municipal sales and use tax;
8	8	providing a criminal penalty.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Subchapter D, Chapter 321, Tax Code, is amended
11	11	by adding Sections 321.3055 and 321.3075 to read as follows:
12	12	Sec. 321.3055. ADDITIONAL PENALTY FOR FILING REPORT
13	13	RELATING TO UNLAWFULLY OR ERRONEOUSLY COLLECTED MUNICIPAL TAX
14	14	REVENUE. (a) A person commits an offense if the person files a
15	15	report in relation to taxes imposed by a municipality under this
16	16	chapter that the person knows have been unlawfully or erroneously
17	17	collected and remitted to this state.
18	18	(b) Except as provided by Subsections (c) and (d), an
19	19	offense under this section is a misdemeanor punishable by a fine of
20	20	not more than $2,000.
21	21	(c) If it is shown on the trial of an offense under this
22	22	section that the person has previously been finally convicted of
23	23	one offense under this section, the offense is a misdemeanor
24	24	punishable by a fine of not more than $4,000.
25	25	(d) If it is shown on the trial of an offense under this
26	26	section that the person has previously been finally convicted of
27	27	two or more offenses under this section, the offense is a felony of
28	28	the third degree.
29	29	(e) This section does not apply to a report filed in
30	30	relation to taxes imposed by a political subdivision, other than a
31	31	municipality, whose imposition of the sales and use tax is governed
32	32	by this chapter.
33	33	Sec. 321.3075. REFUNDS: LIMITATIONS. (a) Notwithstanding
34	34	Section 111.104(c) or any other law, the comptroller may not grant a
35	35	refund claim in relation to tax revenue previously allocated to a
36	36	municipality unless the refund claim is filed with the comptroller
37	37	not later than the first anniversary of the date the municipality
38	38	originally received that revenue from the comptroller.
39	39	(b) Section 111.203 does not apply to the filing of a refund
40	40	claim described by Subsection (a) and the comptroller may not
41	41	extend the limitation period provided by Subsection (a).
42	42	(c) This section does not affect the limitation period for
43	43	the filing of a refund claim relating to tax revenue allocated to a
44	44	political subdivision, other than a municipality, whose imposition
45	45	of the sales and use tax is governed by this chapter.
46	46	SECTION 2. Subchapter F, Chapter 321, Tax Code, is amended
47	47	by adding Section 321.5026 to read as follows:
48	48	Sec. 321.5026. REFUND OR REALLOCATION OF MUNICIPAL TAX
49	49	REVENUE. (a) If the comptroller determines that a tax refund claim
50	50	should be granted that would result in the claimant receiving at
51	51	least $100,000 in tax revenue collected by the comptroller that has
52	52	been previously allocated to a municipality, the comptroller may
53	53	grant the refund claim in relation to that revenue only if:
54	54	(1) the refund claim was filed before the expiration
55	55	of the limitation period prescribed by Section 321.3075(a); and
56	56	(2) the refund of that revenue is made in accordance
57	57	with this section.
58	58	(b) If the comptroller determines that tax revenue
59	59	collected by the comptroller has been sent incorrectly to a
60	60	municipality under Section 321.502, the comptroller may reallocate
61	61	the tax revenue to the appropriate municipality only if the
62	62	reallocation is made in accordance with this section not later than
63	63	the first anniversary of the date the municipality originally
64	64	received that revenue from the comptroller.
65	65	(c) If the comptroller determines that a tax refund claim
66	66	described by Subsection (a) should be granted or that a
67	67	reallocation described by Subsection (b) should be made, the
68	68	comptroller shall send to that municipality written notice that the
69	69	comptroller intends to grant the tax refund claim or reallocate the
70	70	revenue. A municipality that receives a notice under this
71	71	subsection may protest the comptroller's determination by
72	72	submitting to the comptroller a written request for a hearing on the
73	73	issue of whether the person who filed the tax refund claim is
74	74	entitled to the refund or whether the original allocation of the
75	75	revenue was incorrect. The municipality must submit the request not
76	76	later than the 30th day after the date the municipality receives the
77	77	notice under this subsection.
78	78	(d) Not later than the 15th day after the date the
79	79	comptroller receives a request for a hearing under Subsection (c),
80	80	the comptroller shall send to the requesting municipality a copy of
81	81	all records, documents, and other information on which the
82	82	comptroller relied in making its determination, regardless of
83	83	whether the information is confidential under state law, including
84	84	Sections 111.006 and 151.027. The provision of confidential
85	85	information to a municipality under this subsection does not affect
86	86	the confidential nature of the information. A municipality shall
87	87	use the information only in a manner that maintains the
88	88	confidential nature of the information and may not disclose or
89	89	release the information to the public.
90	90	(e) Not earlier than the 30th day or later than the 90th day
91	91	after the date the comptroller receives a request for a hearing
92	92	under Subsection (c), the comptroller shall hold a hearing on
93	93	whether the person who filed the tax refund claim is entitled to the
94	94	refund or whether the original allocation of the revenue was
95	95	incorrect. After the conclusion of the hearing, the comptroller
96	96	shall issue to the municipality a written final decision regarding
97	97	the protest. For purposes of Section 2001.171, Government Code,
98	98	the comptroller's decision is final and appealable on the date the
99	99	decision is issued under this subsection.
100	100	(f) If the municipality is not satisfied with the
101	101	comptroller's written final decision, the municipality may appeal
102	102	the decision by filing a petition in a Travis County district court
103	103	not later than the 30th day after the date the municipality receives
104	104	the decision. Judicial review of the decision is under the
105	105	substantial evidence rule. The court shall hear the appeal without
106	106	a jury.
107	107	SECTION 3. This Act takes effect immediately if it receives
108	108	a vote of two-thirds of all the members elected to each house, as
109	109	provided by Section 39, Article III, Texas Constitution. If this
110	110	Act does not receive the vote necessary for immediate effect, this
111	111	Act takes effect September 1, 2009.