| 1 | 1 | | 85R12052 TJB-D |
|---|
| 2 | 2 | | By: Davis of Dallas H.B. No. 3462 |
|---|
| 3 | 3 | | |
|---|
| 4 | 4 | | |
|---|
| 5 | 5 | | A BILL TO BE ENTITLED |
|---|
| 6 | 6 | | AN ACT |
|---|
| 7 | 7 | | relating to the comptroller's processing of a claim for a tax |
|---|
| 8 | 8 | | refund. |
|---|
| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 10 | 10 | | SECTION 1. Subchapter C, Chapter 111, Tax Code, is amended |
|---|
| 11 | 11 | | by adding Section 111.1043 to read as follows: |
|---|
| 12 | 12 | | Sec. 111.1043. PROCESSING REFUND CLAIMS. (a) Not later |
|---|
| 13 | 13 | | than the first anniversary of the date a claim for a refund is filed |
|---|
| 14 | 14 | | in accordance with this title, the comptroller shall: |
|---|
| 15 | 15 | | (1) grant and pay the claim; |
|---|
| 16 | 16 | | (2) wholly or partly deny the claim; or |
|---|
| 17 | 17 | | (3) execute a settlement agreement with the claimant |
|---|
| 18 | 18 | | in an amount not less than 90 percent of the amount claimed for the |
|---|
| 19 | 19 | | refund. |
|---|
| 20 | 20 | | (b) In addition to other penalties and interest prescribed |
|---|
| 21 | 21 | | under this title, a claimant is entitled to a penalty paid by the |
|---|
| 22 | 22 | | state in the amount calculated under this subsection if the |
|---|
| 23 | 23 | | comptroller's final decision following a hearing under Section |
|---|
| 24 | 24 | | 111.105 grants all or part of a refund claimed by the claimant that |
|---|
| 25 | 25 | | was previously denied by the comptroller. The amount of the penalty |
|---|
| 26 | 26 | | is equal to five percent of the amount of the refund granted in the |
|---|
| 27 | 27 | | final decision that was previously denied. |
|---|
| 28 | 28 | | (c) Not later than December 1 of each even-numbered year, |
|---|
| 29 | 29 | | the comptroller shall submit a report to the governor, lieutenant |
|---|
| 30 | 30 | | governor, and speaker of the house of representatives. The report |
|---|
| 31 | 31 | | must include the following information regarding claims for tax |
|---|
| 32 | 32 | | refunds filed with the comptroller during the preceding state |
|---|
| 33 | 33 | | fiscal biennium, stated separately for each tax authorized by this |
|---|
| 34 | 34 | | title or Title 3: |
|---|
| 35 | 35 | | (1) the number of filed refund claims; |
|---|
| 36 | 36 | | (2) the number of filed refund claims not processed in |
|---|
| 37 | 37 | | the time required by Subsection (a); |
|---|
| 38 | 38 | | (3) the reason each claim described by Subdivision (2) |
|---|
| 39 | 39 | | was not timely processed; |
|---|
| 40 | 40 | | (4) the number of settlement agreements described by |
|---|
| 41 | 41 | | Subsection (a) that were executed; |
|---|
| 42 | 42 | | (5) the dollar amount of each settlement agreement |
|---|
| 43 | 43 | | described by Subdivision (4); and |
|---|
| 44 | 44 | | (6) any other information the comptroller considers |
|---|
| 45 | 45 | | relevant. |
|---|
| 46 | 46 | | SECTION 2. This Act applies to a claim for a refund made on |
|---|
| 47 | 47 | | or after the effective date of this Act, without regard to whether |
|---|
| 48 | 48 | | the taxes that are the subject of the claim were due before, on, or |
|---|
| 49 | 49 | | after that date. |
|---|
| 50 | 50 | | SECTION 3. This Act takes effect September 1, 2017. |
|---|