83R24401 TJB-D
By: Thompson of Harris, et al. H.B. No. 1923
Substitute the following for H.B. No. 1923:
By: Hilderbran C.S.H.B. No. 1923
A BILL TO BE ENTITLED
AN ACT
relating to the administration, collection, and enforcement of
sales and use taxes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 151.023(b), Tax Code, is amended to read
as follows:
(b) For the purpose of determining the amount of tax
collected and payable to the state and a municipality, county, or
other local governmental entity, the amount of tax accruing and
due, and whether a tax liability has been incurred under this
chapter and Chapter 321, 322, or 323, the comptroller or a person
authorized by the comptroller may:
(1) inspect at any time during business hours any
business premises where a taxable event has occurred and examine,
copy, and photograph the books, returns, records, papers, and
equipment relating to the conduct in question; and
(2) require by delivery of written notice to the
taxpayer or to an employee, representative, or agent of the
taxpayer that, not later than the 10th working day after the date
the notice is delivered, the taxpayer produce to an agent or
designated representative of the comptroller for inspection the
books, records, papers, and returns relating to the taxable
activity stated in the notice.
SECTION 2. Section 151.027(c), Tax Code, is amended to read
as follows:
(c) This section does not prohibit:
(1) the examination of information, if authorized by
the comptroller, by another state officer or law enforcement
officer, by a tax official of another state, by a tax official of
the United Mexican States, or by an official of the United States if
a reciprocal agreement exists;
(2) the delivery to a taxpayer, or a taxpayer's
authorized representative, of a copy of a report or other paper
filed by the taxpayer under this chapter;
(3) the publication of statistics classified to
prevent the identification of a particular report or items in a
particular report;
(4) the use of records, reports, or information
secured, derived, or obtained by the attorney general or the
comptroller in an action under this chapter against the same
taxpayer who furnished the information;
(5) the delivery to a successor, receiver, executor,
administrator, assignee, or guarantor of a taxpayer of information
about items included in the measure and amounts of any unpaid tax or
amounts of tax, penalties, and interest required to be collected;
(6) the delivery of information, including complete
audit and tax compliance information, to a municipality, county, or
other local governmental entity in accordance with Section 321.302,
321.3022, 322.2022, or 323.3022; or
(7) the release of information in or derived from a
record, report, or other instrument required to be furnished under
this chapter by a governmental body, as that term is defined in
Section 552.003, Government Code.
SECTION 3. Section 321.302, Tax Code, is amended by
amending Subsections (b) and (c) and adding Subsections (e) and (f)
to read as follows:
(b) If a municipality requests an additional report, the
comptroller shall make an additional quarterly report to the
municipality including the name, address, and account number, if
any, of, and the amount of tax received and the amount due to the
municipality from, each person doing business in the municipality
who has failed to pay the tax under this chapter to the municipality
or under Chapter 151. The additional report must also include
statements:
(1) showing whether or not there has been a partial tax
payment, and, if so, the proportional allocation to the
municipality of the partial payment, by the delinquent taxpayer;
(2) showing whether or not the taxpayer is delinquent
in the payment of sales and use taxes to the state; [and]
(3) describing the steps taken by the comptroller to
collect the delinquent taxes; and
(4) showing the tax periods covered by the
delinquencies and the amount of delinquency in each period.
(c) If a municipality determines that a person doing
business in the municipality has wholly or partly collected or
reported taxes incorrectly under this chapter [is not included in a
comptroller's report], the municipality shall report to the
comptroller the name and address of the person. Within 120 [90]
days after receiving the report from a municipality, the
comptroller shall send to the municipality:
(1) an explanation as to why the person is not
obligated for the municipal tax;
(2) a statement that the person is obligated for the
municipal tax and the tax is delinquent that includes:
(A) a description of the action the comptroller
is taking to collect the delinquent tax;
(B) the date by which the comptroller will begin
the initial review; and
(C) the date and periods covered by the most
recent audit of the person by the comptroller if the comptroller has
conducted an audit of the person during the previous 10 years, or a
statement that the comptroller has not conducted an audit of the
person during the previous 10 years; [or]
(3) a certification that the person is obligated for
the municipal tax, the periods for which the person is obligated,
[and that] the [full] amount of the tax due in each period that the
person is obligated, and a statement as to whether the tax due has
been credited to the municipality's account; or
(4) an acknowledgment that by providing the report to
the comptroller, the municipality has reserved the right to receive
from the comptroller any tax due to the municipality and collected
by the comptroller from the person that is the subject of the report
for the four years preceding the date the comptroller received the
report from the municipality.
(e) If a municipality disagrees with a determination made by
the comptroller under Subsection (c) regarding a taxpayer's
obligation or delinquency or the amount of tax due that has been
credited to the municipality's account, the municipality may
petition the comptroller for a redetermination under Section
111.009. For purposes of that section and any related provisions in
Chapter 111, a municipality is a party having a direct interest in
the comptroller's determination.
(f) The comptroller may set and collect from the
municipality or other local governmental entity reasonable fees to
cover the expense of compiling and providing information or
providing access to the administrative process authorized by this
section.
SECTION 4. Sections 321.3022(a-1), (c), and (f), Tax Code,
are amended to read as follows:
(a-1) Except as otherwise provided by this section, the
comptroller on request shall provide to a municipality or other
local governmental entity that has adopted a tax under this
chapter:
(1) information relating to the amount of tax paid to
the municipality or other local governmental entity under this
chapter during the preceding or current calendar year by each
person doing business in the municipality or other local
governmental entity who annually remits to the comptroller state
and local sales tax payments of more than $5,000; [and]
(2) information relating to the gross sales, taxable
sales, and taxable purchases by each person doing business in the
municipality by individual outlet as reported to the comptroller on
a sales and use tax return; and
(3) any other information as provided by this section.
(c) The comptroller on request shall provide to a
municipality or other local governmental entity a sales and use tax
audit report, including any supporting documentation, related to
applicable local sales tax collections and corrections [shall
provide the information under Subsection (b) as an aggregate total
for all persons doing business in the defined area without
disclosing individual tax payments].
(f) Information received by a municipality or other local
governmental entity under this section is confidential, is not open
to public inspection, and may be used only for the purpose of
economic forecasting, for determining a taxpayer's compliance with
Sections 321.203 and 321.205, for internal auditing of a tax paid to
the municipality or other local governmental entity under this
chapter, or for the purpose described in Subsection (g).
SECTION 5. This Act takes effect September 1, 2013.