Texas 2019 - 86th Regular

Texas House Bill HB2256 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	H.B. No. 2256
	1	+	By: Sanford (Senate Sponsor - Perry) H.B. No. 2256
	2	+	(In the Senate - Received from the House May 6, 2019;
	3	+	May 6, 2019, read first time and referred to Committee on Finance;
	4	+	May 13, 2019, reported favorably by the following vote: Yeas 12,
	5	+	Nays 0; May 13, 2019, sent to printer.)
	6	+	Click here to see the committee vote
2	7
3	8
	9	+	A BILL TO BE ENTITLED
4	10		AN ACT
5	11		relating to procedures for tax auditing, determining amounts of
6	12		overpayments, and obtaining reimbursements of overpayments of gas
7	13		production taxes.
8	14		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
9	15		SECTION 1. Subchapter E, Chapter 201, Tax Code, is amended
10	16		by adding Section 201.207 to read as follows:
11	17		Sec. 201.207. DETERMINATION OF OVERPAID AMOUNTS. (a) This
12	18		section applies to the tax paid under this chapter by a person who
13	19		filed a report under Section 201.203 or 201.2035 and remitted tax in
14	20		error to this state.
15	21		(b) A person to whom this section applies may compute the
16	22		amount of overpayment using a sampling of marketing cost
17	23		transactions if the comptroller approves the sampling method.
18	24		(c) The person may obtain reimbursement for amounts
19	25		determined to have been overpaid by taking a credit on one or more
20	26		reports filed under Section 201.203 or 201.2035 or by filing a claim
21	27		for refund with the comptroller within the limitation period
22	28		specified by Section 111.107 and Subchapter D, Chapter 111.
23	29		(d) The person must record the method by which the
24	30		computation of the overpayment is performed and must make available
25	31		on request by the comptroller the records on which the computation
26	32		is based.
27	33		(e) The comptroller may adopt rules specifying additional
28	34		procedures that must be followed in connection with claiming a
29	35		credit under this section.
30	36		SECTION 2. Subchapter G, Chapter 201, Tax Code, is amended
31	37		by adding Section 201.3021 to read as follows:
32	38		Sec. 201.3021. MANAGED AUDITS. (a) In this section,
33	39		"managed audit" means a review and analysis of invoices, checks,
34	40		accounting records, or other documents or information conducted by
35	41		a taxpayer to determine a taxpayer's liability for tax under this
36	42		chapter.
37	43		(b) The comptroller may, in a written agreement, authorize a
38	44		taxpayer to conduct a managed audit under this section. The
39	45		agreement must:
40	46		(1) be signed by an authorized representative of the
41	47		comptroller and the taxpayer; and
42	48		(2) specify the period to be audited and the procedure
43	49		to be followed.
44	50		(c) The decision to authorize or not authorize a managed
45	51		audit rests solely with the comptroller.
46	52		(d) In determining whether to authorize a managed audit
47	53		under this section, the comptroller may consider:
48	54		(1) the taxpayer's history of tax compliance;
49	55		(2) whether the taxpayer has sufficient time and
50	56		resources to conduct the audit;
51	57		(3) the sufficiency and availability of the taxpayer's
52	58		tax records;
53	59		(4) the taxpayer's ability to pay any liability
54	60		arising as a result of the audit; and
55	61		(5) any other factor the comptroller determines is
56	62		relevant.
57	63		(e) A managed audit may be limited to one or more factors
58	64		affecting a taxpayer's liability for tax under this chapter,
59	65		including:
60	66		(1) gross value of gas produced;
61	67		(2) exempt interest;
62	68		(3) marketing costs of gas produced;
63	69		(4) gas used to power operations at a well or lease; or
64	70		(5) tax reimbursement paid by a purchaser to a
65	71		producer.
66	72		(f) The comptroller may examine records and perform reviews
67	73		that the comptroller determines are necessary before the audit is
68	74		finalized to verify the results of the audit.
69	75		(g) Unless the audit or information reviewed by the
70	76		comptroller under Subsection (f) discloses fraud or wilful evasion
71	77		of the tax, the comptroller may not assess a penalty and may waive
72	78		all or part of the interest that would otherwise accrue on any
73	79		amount identified to be due in a managed audit. This subsection does
74	80		not apply to any amount collected by the taxpayer that was a tax or
75	81		represented to be a tax but that was not remitted to this state.
76	82		(h) Except as provided by Section 111.104(f), the taxpayer
77	83		is entitled to a refund of any tax overpayment disclosed by a
78	84		managed audit under this section.
79	85		(i) The comptroller may adopt rules and establish
80	86		procedures to administer this section, including procedures that
81	87		must be followed when conducting a managed audit under this
82	88		section.
83	89		SECTION 3. The change in law made by this Act does not
84	90		affect tax liability accruing before the effective date of this
85	91		Act. That liability continues in effect as if this Act had not been
86	92		enacted, and the former law is continued in effect for the
87	93		collection of taxes due and for civil and criminal enforcement of
88	94		the liability for those taxes.
89	95		SECTION 4. This Act takes effect September 1, 2019.
90		-	______________________________ ______________________________
91		-	President of the Senate Speaker of the House
92		-	I certify that H.B. No. 2256 was passed by the House on May 3,
93		-	2019, by the following vote: Yeas 140, Nays 0, 2 present, not
94		-	voting.
95		-	______________________________
96		-	Chief Clerk of the House
97		-	I certify that H.B. No. 2256 was passed by the Senate on May
98		-	21, 2019, by the following vote: Yeas 31, Nays 0.
99		-	______________________________
100		-	Secretary of the Senate
101		-	APPROVED: _____________________
102		-	Date
103		-	_____________________
104		-	Governor
	96	+	* * * * *