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