| 1 | 1 | | 84R9402 GRM-F |
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| 2 | 2 | | By: Burkett H.B. No. 2865 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to electronic filing of certain reports; providing a |
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| 8 | 8 | | penalty. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Section 111.0626(a), Tax Code, is amended to |
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| 11 | 11 | | read as follows: |
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| 12 | 12 | | (a) The comptroller by rule shall require electronic filing |
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| 13 | 13 | | of: |
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| 14 | 14 | | (1) a report required under Chapter 151, 201, or 202, |
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| 15 | 15 | | or an international fuel tax agreement, for a taxpayer who is also |
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| 16 | 16 | | required under Section 111.0625 to transfer payments by electronic |
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| 17 | 17 | | funds transfer; and |
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| 18 | 18 | | (2) a report required under Section 171.204. |
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| 19 | 19 | | SECTION 2. The heading to Section 171.362, Tax Code, is |
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| 20 | 20 | | amended to read as follows: |
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| 21 | 21 | | Sec. 171.362. PENALTY FOR FAILURE TO PAY TAX OR PROPERLY |
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| 22 | 22 | | FILE REPORT. |
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| 23 | 23 | | SECTION 3. Section 171.362, Tax Code, is amended by adding |
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| 24 | 24 | | Subsection (g) to read as follows: |
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| 25 | 25 | | (g) In addition to any other penalty authorized by this |
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| 26 | 26 | | section or Section 111.063, a taxable entity that fails to file a |
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| 27 | 27 | | report required under Section 171.204 electronically as required by |
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| 28 | 28 | | Section 111.0626(a)(2) shall pay a penalty of $50 unless the |
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| 29 | 29 | | taxable entity qualifies for a waiver from the electronic filing |
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| 30 | 30 | | requirement under a rule adopted under Section 111.0626(c). The |
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| 31 | 31 | | penalty provided by this subsection is assessed without regard to |
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| 32 | 32 | | whether the taxable entity subsequently files the report |
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| 33 | 33 | | electronically or whether any taxes were due from the taxable |
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| 34 | 34 | | entity for the reporting period under the required report. |
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| 35 | 35 | | SECTION 4. Section 111.0626(b), Tax Code, is repealed. |
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| 36 | 36 | | SECTION 5. This Act takes effect September 1, 2015. |
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