By: Pitts H.B. No. 3774
A BILL TO BE ENTITLED
AN ACT
relating to the administration, collection, enforcement of various
taxes and fees; providing penalties.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 111.00455, Tax Code, is amended by
amending subsection (b) to read as follows:
(b) The following are not contested cases under Subsection
(a) and Section 2003.101, Government Code:
(1) a show cause hearing or any hearing not related to
the collection, receipt, administration, or enforcement of the
amount of a tax or fee imposed, or the penalty or interest
associated with that amount, except for a hearing under Section
151.157(f), 151.1575(c), 151.712(g), 154.1142, or 155.0592;
(2) a property value study hearing under Subchapter M,
Chapter 403, Government Code;
(3) a hearing in which the issue relates to:
(A) Chapters 72-75, Property Code;
(B) forfeiture of a right to do business;
(C) a certificate of authority;
(D) articles of incorporation;
(E) a penalty imposed under Section 151.703(d)
[151.7031];
(F) the refusal or failure to settle under
Section 111.101; or
(G) a request for or revocation of an exemption
from taxation; and
(4) any other hearing not related to the collection,
receipt, administration, or enforcement of the amount of a tax or
fee imposed, or the penalty or interest associated with that
amount.
SECTION 2. Section 151.433, Tax Code, is amended by
amending subsection (f) to read as follows:
(f) If a person fails to file a report required by this
section or fails to file a complete report, the comptroller may
suspend or cancel one or more permits issued to the person under
Section 151.203 and may impose a civil or criminal penalty, or both,
under Section 151.703(d) [151.7031] or 151.709.
SECTION 3. Section 151.703, Tax Code, is amended by adding
subsection (d) to read as follows:
(d) A person who fails to file a report when due as required
by this chapter shall pay an additional penalty of $50. The penalty
provided by this subsection is assessed without regard to whether
the taxpayer subsequently files the report or whether no taxes were
due from the taxpayer for the reporting period under the required
report.
SECTION 4. Section 152.045, Tax Code, is amended by adding
subsection (d) to read as follows:
(d) an owner of a motor vehicle subject to the tax on gross
rental receipts who is required to file a report under this chapter,
who fails to timely file the report as required by this chapter,
shall pay an additional penalty of $ 50. The penalty provided by
this section is assessed without regard to whether the person
subsequently files the report or whether no taxes were due for the
reporting period under the required report.
SECTION 5. Section 152.047, Tax Code, is amended by adding
subsection (j) to read as follows:
(j) A seller of a motor vehicle who is required to file a
report under this chapter on a seller financed sale, who fails to
timely file the report as required by this chapter, shall pay an
additional penalty of $ 50. The penalty provided by this section is
assessed without regard to whether the seller subsequently files
the report or whether no taxes were due under the required report.
SECTION 6. Section 156.202, Tax Code, is amended by
amending subsection (c) and adding subsection (d) to read as
follows:
(c) The minimum penalty under subsections (a) and (b) [this
section] is $ 1.
(d) A person who fails to file a report when due as required
by this chapter shall pay an additional penalty of $50. The penalty
provided by this subsection is assessed without regard to whether
the person subsequently files the report or whether no taxes were
due for the reporting period under the required report.
SECTION 7. Section 162.401, Tax Code, is amended by adding
subsection (c) to read as follows:
(c) A person who fails to file a report when due as required
by this chapter shall pay an additional penalty of $50. The penalty
provided by this subsection is assessed without regard to whether
the person subsequently files the report or whether no taxes were
due for the reporting period under the required report.
SECTION 8. Section 171.362, Tax Code, is amended by
amending subsection (c) and adding subsection (f) to read as
follows:
(c) The minimum penalty under subsections (a) and (b) [this
section] is $ 1.
(f) A person who fails to file a report when due as required
by this chapter shall pay an additional penalty of $50. The penalty
provided by this subsection is assessed without regard to whether
the person subsequently files the report or whether no taxes were
due for the reporting period under the required report.
SECTION 9. Subchapter B, Chapter 183, Tax Code, is amended
by adding Section 183.024 to read as follows:
Sec. 183.024. FAILURE TO REPORT OR PAY TAX.
(a) A person who fails to file a report as required by this
chapter or who fails to pay a tax imposed by this chapter when due
shall pay five percent of the amount due as a penalty, and if the
person fails to file the report or pay the tax within 30 days after
the day on which the tax or report is due, the person shall pay an
additional five percent.
(b) The minimum penalty provided by Subsection (a) of this
section is $ 1.
(c) A delinquent tax draws interest beginning 60 days from
the due date.
(d) A person who fails to file a report when due as required
by this chapter shall pay an additional penalty of $50. The penalty
provided by this subsection is assessed without regard to whether
the person subsequently files the report or whether no taxes were
due for the reporting period under the required report.
SECTION 10. Section 771.0712, Health and Safety Code, is
amended by adding subsections (c) and (d) to read as follows:
(c) A seller who does not file a report as provided by this
section or who possesses a fee collected or payable under this
section and who does not remit the fee to the comptroller at the
time and in the manner required by this section and the rules of the
comptroller shall pay a penalty of five percent of the amount of the
fee due and payable. If the seller does not file the report or pay
the fee before the 30th day after the date on which the fee or report
is due, the seller shall pay a penalty of an additional five percent
of the amount of the fee due and payable.
(d) A seller who fails to file a report when due as required
by this section shall pay an additional penalty of $50. The penalty
provided by this subsection is assessed without regard to whether
the seller subsequently files the report or whether no fees were due
for the reporting period under the required report.
SECTION 11. The following law is repealed:
(1) Section 151.7031, 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.