By: Pitts H.B. No. 3772
A BILL TO BE ENTITLED
AN ACT
relating to tax records.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 2153.201(b), Occupations Code, is
amended to read as follows:
(b) A record required under Subsection (a) must:
(1) be available at all times for inspection by the
attorney general, the comptroller, or an authorized representative
of the attorney general or comptroller for at least four years and
as otherwise required by Section 111.0041, Tax Code;
(2) include information relating to:
(A) the kind of each machine;
(B) the date each machine is:
(i) acquired or received in this state; and
(ii) placed in operation;
(C) the location of each machine, including the:
(i) county;
(ii) municipality, if any; and
(iii) street or rural route number;
(D) the name and complete address of each
operator of each machine;
(E) if the owner is an individual, the full name
and address of the owner; and
(F) if the owner is not an individual, the name
and address of each principal officer or member of the owner; and
(3) be maintained[:
[(A)] at a permanent address in this state
designated on the application for a license under Section
2153.153.[; and
[(B) until the second anniversary of the date the
owner ceases ownership of the machine that is the subject of the
record.]
SECTION 2. Section 111.0041, Tax Code, is amended by
amending Subsections (a) and (b) and adding Subsection (c) to read
as follows:
(a) Any taxpayer who is required by this title to keep
records shall keep those records open to inspection by the
comptroller, the attorney general, or the authorized
representatives of either of them for at least four years and
throughout any period when either:
(1) any tax, penalty or interest may be assessed,
collected, or refunded by the comptroller; or
(2) an administrative hearing is pending before the
comptroller or a judicial proceeding is pending to determine the
amount of the tax, penalty or interest that is to be assessed,
collected or refunded.
(b) A taxpayer shall produce contemporaneous records and
supporting documentation appropriate to the tax or fee for the time
period in question to substantiate and enable verification of the
taxpayer's claim related to the amount of tax, penalty or interest
to be assessed, collected or refunded in any administrative or
judicial proceeding. Contemporaneous records and supporting
documentation appropriate to the tax or fee include, but are not
limited to invoices, vouchers, checks, shipping records, contracts
and other written documentation reflecting legal relationships,
tax collected or tax paid. Summary records submitted by the
taxpayer, including accounting journals and ledgers, without
supporting contemporaneous records and supporting documentation
for the time period in question are insufficient to substantiate
and enable verification of the taxpayer's claim regarding the
amount of tax, penalty or interest that may be assessed, collected
or refunded.
(c) This section prevails over any other conflicting
provision of this title.
SECTION 3. Section 112.052, Tax Code, is amended by adding a
new Subsection (d) to read as follows:
(d) A taxpayer shall produce contemporaneous records and
supporting documentation appropriate to the tax or fee for the time
period in question to substantiate and enable verification of a
taxpayer's claim relating to the amount of the tax, penalty or
interest that is to be assessed, collected or refunded, as required
by Section 111.0041, Tax Code.
SECTION 4. Section 112.151, Tax Code, is amended by adding a
new Subsection (g) to read as follows:
(g) A taxpayer shall produce contemporaneous records and
supporting documentation appropriate to the tax or fee for the time
period in question to substantiate and enable verification of a
taxpayer's claim relating to the amount of the tax, penalty or
interest that is to be assessed, collected or refunded, as required
by Section 111.0041, Tax Code.
SECTION 5. Section 151.025(b), Tax Code, is amended to read
as follows:
(b) Unless the comptroller authorizes its destruction in
writing at an earlier date, a [A] record required by Subsection (a)
of this section shall be kept for not less than four years from the
date [day] that it is made and as otherwise required by Section
111.0041, Tax Code [unless the comptroller authorizes its
destruction at an earlier date].
SECTION 6. Section 152.063, Tax Code, is amended by adding
new Subsection (h) to read as follows:
(h) Section 111.0041, Tax Code, applies to any person
required to keep records under this chapter.
SECTION 7. Section 152.0635, Tax Code, is amended by adding
new Subsection (e) to read as follows:
(e) Section 111.0041, Tax Code, applies to any person
required to keep records under this chapter.
SECTION 8. Section 154.209(a), Tax Code, is amended to read
as follows:
(a) Each permit holder shall keep records available for
inspection and copying by the comptroller and the attorney general
for at least four years and as otherwise required by Section
111.0041, Tax Code.
SECTION 9. Section 155.110(a), Tax Code, is amended to read
as follows:
(a) Each permit holder shall keep records available for
inspection and copying by the comptroller and the attorney general
for at least four years and as otherwise required by Section
111.0041, Tax Code.
SECTION 10. Section 160.046, Tax Code, is amended by adding
new Subsection (g) to read as follows:
(g) Any person required to keep records under this section
shall also keep the records as otherwise required by Section
111.0041, Tax Code.
SECTION 11. Section 162.115, Tax Code, is amended by adding
new Subsection (o) to read as follows:
(o) Any person required to keep records under this chapter
shall also keep the records as otherwise required by Section
111.0041, Tax Code.
SECTION 12. This Act takes effect immediately if it
receives a vote of two-thirds of all the members elected to each
house, as provided by Section 39, Article III, Texas Constitution.
If this Act does not receive the vote necessary for immediate
effect, this Act takes effect September 1, 2011.