| 1 | 1 | | By: Lozano H.B. No. 4055 |
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| 2 | 2 | | |
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| 3 | 3 | | |
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| 4 | 4 | | A BILL TO BE ENTITLED |
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| 5 | 5 | | AN ACT |
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| 6 | 6 | | relating to the issuance of export stamps. |
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| 7 | 7 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 8 | 8 | | SECTION 1. Section 151.158, Tax Code, is amended to read as |
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| 9 | 9 | | follows: |
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| 10 | 10 | | Sec. 151.158. EXPORT STAMPS. (a) The comptroller shall |
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| 11 | 11 | | have printed or manufactured stamps in the design, size, and |
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| 12 | 12 | | quantity the comptroller determines is necessary for the purpose of |
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| 13 | 13 | | this section. |
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| 14 | 14 | | (b) The comptroller may designate the method of |
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| 15 | 15 | | identification for the stamps. |
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| 16 | 16 | | (c) The comptroller shall require that the stamps be |
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| 17 | 17 | | manufactured so that a stamp may be easily and securely attached to |
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| 18 | 18 | | export documentation. |
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| 19 | 19 | | (d) The comptroller shall change the design of the stamps at |
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| 20 | 20 | | least once each calendar quarter, or more frequently if the |
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| 21 | 21 | | comptroller determines it is necessary for the enforcement of this |
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| 22 | 22 | | section and the comptroller's rules. |
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| 23 | 23 | | (e) The comptroller may provide stamps only to a customs |
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| 24 | 24 | | broker licensed under Section 151.157. |
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| 25 | 25 | | (f) A stamp is invalid if transferred to a person other than |
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| 26 | 26 | | the customs broker to whom the comptroller issued the stamp, to an |
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| 27 | 27 | | authorized employee of that customs broker, or to an authorized |
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| 28 | 28 | | independent contractor. |
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| 29 | 29 | | (g) The comptroller shall charge $2.10 $5.00 for each stamp. |
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| 30 | 30 | | The comptroller shall use: |
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| 31 | 31 | | (1) $1.60 of the money from the sale of the stamps only |
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| 32 | 32 | | for costs related to producing the stamps, including costs of |
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| 33 | 33 | | materials, labor, and overhead; and |
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| 34 | 34 | | (2) $2.90 of the money from the sale of the stamps to |
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| 35 | 35 | | the general revenue fund; and |
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| 36 | 36 | | (2) (3) the remaining 50 cents only for enforcement of |
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| 37 | 37 | | the laws relating to customs br |
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| 38 | 38 | | okers under this title. |
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| 39 | 39 | | (g-1) Any unspent money shall be deposited to the credit of |
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| 40 | 40 | | the general revenue fund. |
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| 41 | 41 | | (g-2) Customs brokers who return unused stamps to the |
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| 42 | 42 | | comptroller's office on a quarterly basis shall get credit towards |
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| 43 | 43 | | the purchase of new stamps. |
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| 44 | 44 | | (h) The comptroller may require stamps to be purchased in |
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| 45 | 45 | | minimum quantities if the comptroller considers it necessary for |
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| 46 | 46 | | the efficient administration of this section. |
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