TX
Texas House Bill HB255

Texas 2011 - 82nd Regular

Texas House Bill HB255

Filed
 
Out of House Committee
4/13/11  
Out of Senate Committee
 
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to the enforcement of tax laws; providing a criminal penalty.

Impact

The implications of HB255 are significant as it amends several sections of the Tax Code. It establishes a tiered penalty system that categorizes offenses based on the amount of unpaid tax, thus escalating the severity of penalties as the tax evasion amount increases. By introducing new rules regarding the retention of records and responsibilities for sellers, the bill seeks to improve the overall integrity of tax collection processes in Texas. Additionally, it allows investigators employed by the comptroller to have broader powers to investigate tax crime related offenses, ensuring that fraudulent activities can be properly addressed.

Summary

House Bill 255 (HB255) focuses on the enhancement of tax law enforcement in the state of Texas by revising penalties related to tax fraud and noncompliance. A notable feature of this bill includes the introduction of specific criminal penalties for those who fail to pay collected taxes and for those who do not comply with the requirement to maintain requisite financial records. The aim is to protect state revenue and ensure that financial reporting by sellers and taxpayers is adequately monitored and enforced.

Contention

Noteworthy points of contention surrounding HB255 relate to concerns about the bill's stringent penalties and the potential for overreach in tax enforcement. Critics argue that the enhanced penalties could disproportionately impact smaller businesses and individuals who may unintentionally fail to comply with complex tax regulations. Furthermore, the bill's empowerment of comptroller investigators raises questions about the balance between necessary oversight and the potential for invasive audits. Ultimately, while the bill aims to bolster state revenue through stricter enforcement, it also raises concerns about fairness and the administrative burden placed on taxpayers.

Companion Bills

TX SB934

Identical Relating to the enforcement of tax laws; providing a criminal penalty.

Previously Filed As

TX HB4635

Relating to organized crime, racketeering activities, and collection of unlawful debts; providing a civil penalty; creating criminal offenses.

TX SB1788

Relating to organized crime, racketeering activities, and collection of unlawful debts; providing a civil penalty; creating criminal offenses.

TX HB4504

Relating to the nonsubstantive revision of certain provisions of the Code of Criminal Procedure, including conforming amendments.

TX HB2226

Relating to state and municipal motor fuel taxes; providing civil penalties; creating criminal offenses; requiring occupational licenses; authorizing the imposition of taxes; providing for increases and decreases in the rates of taxes.

TX HB4642

Relating to offenses involving the manufacture or delivery of certain controlled substances and the enforcement and prevention of those offenses; creating a criminal offense.

TX HB7

Relating to measures to address public safety threats in this state presented by transnational criminal activity, including by establishing a Texas Border Force, and to compensate persons affected by those threats; increasing criminal penalties; creating criminal offenses.

TX HB61

Relating to measures to address public safety threats in this state presented by transnational criminal activity, including by establishing a Texas Border Force, and to compensate persons affected by those threats; increasing criminal penalties; creating criminal offenses.

TX HB1402

Relating to the criminal penalties for certain criminal offenses.

TX HB3996

Relating to regulating certain firearm transfers, possession of certain firearms, and protective orders prohibiting possession of a firearm; creating criminal offenses; increasing criminal penalties.

TX SB1274

Relating to regulating certain firearm transfers, possession of certain firearms, and protective orders prohibiting possession of a firearm; creating criminal offenses; increasing criminal penalties.

Similar Bills

TX SB934

Relating to the enforcement of tax laws; providing a criminal penalty.

TX SB1618

Relating to certain nicotine products other than cigarettes or tobacco products, including the sale or marketing of nicotine products to minors, the possession or use of those nicotine products by minors, and to delivery sales of those nicotine products; creating an offense.

TX HB4481

Relating to a directory of e-cigarettes and alternative nicotine products sold in this state, and regulation of the sale and distribution of e-cigarettes and alternative nicotine products; imposing fees; creating criminal offenses; imposing a civil penalty; imposing administrative penalties.

TX SB2054

Relating to a directory of e-cigarettes and alternative nicotine products sold in this state, and regulation of the sale and distribution of e-cigarettes and alternative nicotine products; imposing fees; creating criminal offenses; imposing a civil penalty; imposing administrative penalties.

MD HB1000

Alcohol and Tobacco Commission – Updates

TX SB2024

Relating to a prohibition on marketing, advertising, offering for sale, or selling certain e-cigarette products; increasing a criminal penalty; creating a criminal offense.

TX HB1567

Relating to the system for appraising property for ad valorem tax purposes.

TX SB1840

Relating to the system for appraising property for ad valorem tax purposes.