Texas 2017 - 85th Regular

Texas House Bill HB3232 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	By: Darby (Senate Sponsor - Bettencourt) H.B. No. 3232
2		-	(In the Senate - Received from the House May 8, 2017;
3		-	May 9, 2017, read first time and referred to Committee on Finance;
4		-	May 15, 2017, reported favorably by the following vote: Yeas 9,
5		-	Nays 0; May 15, 2017, sent to printer.)
6		-	Click here to see the committee vote
	1	+	H.B. No. 3232
7	2
8	3
9		-	A BILL TO BE ENTITLED
10	4		AN ACT
11	5		relating to the penalty imposed on certain delinquent oil and gas
12	6		severance taxes.
13	7		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
14	8		SECTION 1. Section 201.351, Tax Code, is amended by adding
15	9		Subsection (c) to read as follows:
16	10		(c) Notwithstanding Subsections (a) and (b), a person is not
17	11		subject to a penalty under Subsection (a) if:
18	12		(1) the delinquent tax results from the person's
19	13		filing of an amended report with the comptroller for a timely filed
20	14		original report under Section 201.203 or 201.2035;
21	15		(2) the person timely paid the full amount of tax due
22	16		as indicated in the original report;
23	17		(3) the amount of additional tax due as a result of all
24	18		amended reports for the original report does not exceed 25 percent
25	19		of the tax due as indicated in the original report;
26	20		(4) the person resolves all errors identified by the
27	21		comptroller on the amended or original report that could affect the
28	22		amount of tax due on that report not later than the 60th day after
29	23		the date on which the amended or original report, as applicable, is
30	24		filed; and
31	25		(5) the person files the amended report not later than
32	26		the 730th day after the date on which the original report was due
33	27		and remits the full amount of the additional tax due with the
34	28		amended report.
35	29		SECTION 2. Section 202.301, Tax Code, is amended by adding
36	30		Subsection (c) to read as follows:
37	31		(c) Notwithstanding Subsections (a) and (b), a person is not
38	32		subject to a penalty under Subsection (a) if:
39	33		(1) the delinquent tax results from the person's
40	34		filing of an amended report with the comptroller for a timely filed
41	35		original report under Section 202.201 or 202.202;
42	36		(2) the person timely paid the full amount of tax due
43	37		as indicated in the original report;
44	38		(3) the amount of additional tax due as a result of all
45	39		amended reports for the original report does not exceed 25 percent
46	40		of the tax due as indicated in the original report;
47	41		(4) the person resolves all errors identified by the
48	42		comptroller on the amended or original report that could affect the
49	43		amount of tax due on that report not later than the 60th day after
50	44		the date on which the amended or original report, as applicable, is
51	45		filed; and
52	46		(5) the person files the amended report not later than
53	47		the 730th day after the date on which the original report was due
54	48		and remits the full amount of the additional tax due with the
55	49		amended report.
56	50		SECTION 3. Sections 201.351(c) and 202.301(c), Tax Code, as
57	51		added by this Act, apply to delinquent tax owed as a result of an
58	52		amended report filed with the comptroller on or after the effective
59	53		date of this Act, regardless of the date on which the original
60	54		report was due.
61	55		SECTION 4. This Act takes effect January 1, 2018.
62		-	* * * * *
	56	+	______________________________ ______________________________
	57	+	President of the Senate Speaker of the House
	58	+	I certify that H.B. No. 3232 was passed by the House on May 6,
	59	+	2017, by the following vote: Yeas 138, Nays 1, 2 present, not
	60	+	voting.
	61	+	______________________________
	62	+	Chief Clerk of the House
	63	+	I certify that H.B. No. 3232 was passed by the Senate on May
	64	+	19, 2017, by the following vote: Yeas 31, Nays 0.
	65	+	______________________________
	66	+	Secretary of the Senate
	67	+	APPROVED: _____________________
	68	+	Date
	69	+	_____________________
	70	+	Governor