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 Section 111.0626(b), Tax Code, is repealed.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