By: Lucio S.B. No. 1385
(In the Senate - Filed March 9, 2011; March 22, 2011, read
first time and referred to Committee on Intergovernmental
Relations; April 14, 2011, reported favorably by the following
vote: Yeas 5, Nays 0; April 14, 2011, sent to printer.)
A BILL TO BE ENTITLED
AN ACT
relating to the authority of the chief appraiser of an appraisal
district or the collector for a taxing unit to waive penalties for
failing to file certain documents.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter B, Chapter 23, Tax Code, is amended by
adding Section 23.129 to read as follows:
Sec. 23.129. WAIVER OF CERTAIN PENALTIES. (a) Subject to
Subsection (b):
(1) a chief appraiser may waive a penalty imposed by
Section 23.121(k), 23.1241(j), or 23.127(k); and
(2) a collector may waive a penalty imposed by Section
23.122(n), 23.1242(m), or 23.128(m).
(b) A chief appraiser or collector may waive a penalty under
Subsection (a) only if:
(1) the taxpayer seeking the waiver files a written
application for the waiver with the chief appraiser or collector,
as applicable, not later than the 30th day after the date the
declaration or statement, as applicable, was required to be filed;
(2) the taxpayer's failure to file or failure to timely
file the declaration or statement was a result of:
(A) a natural disaster that made it effectively
impossible for the taxpayer to comply with the filing requirement;
or
(B) an event beyond the control of the taxpayer
that destroyed the taxpayer's property or records; and
(3) the taxpayer is otherwise in compliance with this
chapter.
SECTION 2. This Act takes effect September 1, 2011.
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