| 1 | | - | By: Springer (Senate Sponsor - Fallon) H.B. No. 3225 |
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| 2 | | - | (In the Senate - Received from the House May 6, 2019; |
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| 3 | | - | May 10, 2019, read first time and referred to Committee on Finance; |
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| 4 | | - | May 17, 2019, reported favorably by the following vote: Yeas 14, |
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| 5 | | - | Nays 0; May 17, 2019, sent to printer.) |
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| 6 | | - | Click here to see the committee vote |
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| 1 | + | 86R14360 LHC-F |
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| 2 | + | By: Springer H.B. No. 3225 |
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| 7 | 3 | | |
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| 8 | 4 | | |
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| 9 | 5 | | A BILL TO BE ENTITLED |
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| 10 | 6 | | AN ACT |
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| 11 | 7 | | relating to the penalty for failing to file or failing to timely |
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| 12 | 8 | | file a Dealer's Motor Vehicle Inventory Tax Statement. |
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| 13 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 14 | 10 | | SECTION 1. Section 23.122(n), Tax Code, is amended to read |
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| 15 | 11 | | as follows: |
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| 16 | 12 | | (n) In addition to other penalties provided by law, a dealer |
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| 17 | 13 | | who fails to file or fails to timely file a statement as required by |
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| 18 | 14 | | this section may be required by the collector to pay [shall forfeit] |
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| 19 | 15 | | a penalty. A tax lien attaches to the dealer's business personal |
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| 20 | 16 | | property to secure payment of a [the] penalty imposed under this |
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| 21 | 17 | | subsection. The appropriate district attorney, criminal district |
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| 22 | 18 | | attorney, county attorney, collector, or person designated by the |
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| 23 | 19 | | collector shall collect a [the] penalty imposed under [established |
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| 24 | 20 | | by] this section in the name of the collector. Venue of an action |
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| 25 | 21 | | brought under this subsection is in the county in which the |
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| 26 | 22 | | violation occurred or in the county in which the owner maintains the |
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| 27 | 23 | | owner's principal place of business or residence. A penalty |
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| 28 | 24 | | imposed [forfeited] under this subsection is $100 [$500] for each |
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| 29 | 25 | | month or part of a month in which a statement is not filed or timely |
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| 30 | 26 | | filed after it is due. |
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| 31 | 27 | | SECTION 2. Section 23.129(a), Tax Code, is amended to read |
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| 32 | 28 | | as follows: |
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| 33 | 29 | | (a) Subject to Subsection (b): |
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| 34 | 30 | | (1) a chief appraiser may waive a penalty imposed by |
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| 35 | 31 | | Section 23.121(k), 23.1241(j), or 23.127(k); and |
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| 36 | 32 | | (2) a collector may waive a penalty imposed by Section |
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| 37 | 33 | | [23.122(n),] 23.1242(m)[,] or 23.128(m). |
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| 38 | 34 | | SECTION 3. Section 23.122(n), Tax Code, as amended by this |
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| 39 | 35 | | Act, applies only to a penalty imposed under that subsection for a |
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| 40 | 36 | | dealer's failure to file or failure to timely file a Dealer's Motor |
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| 41 | 37 | | Vehicle Inventory Tax Statement with the county tax |
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| 42 | 38 | | assessor-collector on or after the effective date of this Act. A |
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| 43 | 39 | | dealer's failure to file or failure to timely file a Dealer's Motor |
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| 44 | 40 | | Vehicle Inventory Tax Statement before the effective date of this |
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| 45 | 41 | | Act is governed by the law in effect on the date the statement was |
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| 46 | 42 | | required to be filed with the county tax assessor-collector, and |
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| 47 | 43 | | the former law is continued in effect for that purpose. |
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| 48 | 44 | | SECTION 4. This Act takes effect September 1, 2019. |
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