TX
Texas House Bill HB3471

Texas 2017 - 85th Regular

Texas House Bill HB3471 Compare Versions

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1-85R28017 BEF-F
1+85R12050 BEF-D
22 By: Davis of Dallas H.B. No. 3471
3- Substitute the following for H.B. No. 3471:
4- By: Murphy C.S.H.B. No. 3471
53
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75 A BILL TO BE ENTITLED
86 AN ACT
9- relating to a sales tax refund for sales tax overpayments by certain
10- oil or gas severance taxpayers.
7+ relating to a sales tax refund or severance tax credit for sales tax
8+ overpayments by certain oil or gas severance taxpayers.
119 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12- SECTION 1. Subchapter I, Chapter 151, Tax Code, is amended
13- by adding Section 151.4304 to read as follows:
14- Sec. 151.4304. TAX REFUNDS FOR OIL OR GAS SEVERANCE
15- TAXPAYERS. (a) Notwithstanding Section 111.104(b), a person who
16- files a report under Section 201.203, 201.2035, 202.201, or 202.202
17- and who does not hold a permit under this chapter may obtain a
18- refund for taxes paid under this chapter in error to a person who
19- holds a permit under this chapter by filing a claim for refund with
20- the comptroller within the limitation period specified by
21- Subchapter D, Chapter 111.
22- (b) The comptroller by rule may provide additional
23- procedures for claiming a refund under this section.
10+ SECTION 1. Section 151.430, Tax Code, is amended by
11+ amending Subsections (a) and (c) and adding Subsection (c-1) to
12+ read as follows:
13+ (a) This section applies to the tax on purchases paid by a
14+ person who holds [holding] a permit under this chapter or files a
15+ report under Section 201.203, 201.2035, 202.201, or 202.202, who
16+ has purchased taxable items for use in this state, and who has
17+ remitted tax on those items in error to this state or has paid tax on
18+ those items in error to a retailer holding a permit under this
19+ chapter.
20+ (c) A [The] person who holds a permit under this chapter may
21+ obtain reimbursement for amounts determined to have been overpaid
22+ by taking a credit on one or more sales tax returns or by filing a
23+ claim for refund with the comptroller within the limitation period
24+ specified by Subchapter D, Chapter 111.
25+ (c-1) A person who files a report under Section 201.203,
26+ 201.2035, 202.201, or 202.202 may obtain reimbursement for amounts
27+ determined to have been overpaid under this chapter by taking a
28+ credit on one or more reports under those sections or by filing a
29+ claim for refund with the comptroller within the limitation period
30+ specified by Subchapter D, Chapter 111.
2431 SECTION 2. The change in law made by this Act does not
2532 affect tax liability accruing before the effective date of this
2633 Act. That liability continues in effect as if this Act had not been
2734 enacted, and the former law is continued in effect for the
2835 collection of taxes due and for civil and criminal enforcement of
2936 the liability for those taxes.
3037 SECTION 3. This Act takes effect September 1, 2017.