85R28017 BEF-F
By: Davis of Dallas H.B. No. 3471
Substitute the following for H.B. No. 3471:
By: Murphy C.S.H.B. No. 3471
A BILL TO BE ENTITLED
AN ACT
relating to a sales tax refund for sales tax overpayments by certain
oil or gas severance taxpayers.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter I, Chapter 151, Tax Code, is amended
by adding Section 151.4304 to read as follows:
Sec. 151.4304. TAX REFUNDS FOR OIL OR GAS SEVERANCE
TAXPAYERS. (a) Notwithstanding Section 111.104(b), a person who
files a report under Section 201.203, 201.2035, 202.201, or 202.202
and who does not hold a permit under this chapter may obtain a
refund for taxes paid under this chapter in error to a person who
holds a permit under this chapter by filing a claim for refund with
the comptroller within the limitation period specified by
Subchapter D, Chapter 111.
(b) The comptroller by rule may provide additional
procedures for claiming a refund under this section.
SECTION 2. The change in law made by this Act does not
affect tax liability accruing before the effective date of this
Act. That liability continues in effect as if this Act had not been
enacted, and the former law is continued in effect for the
collection of taxes due and for civil and criminal enforcement of
the liability for those taxes.
SECTION 3. This Act takes effect September 1, 2017.