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