Texas 2019 - 86th Regular

Texas Senate Bill SB2079 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	86R6322 SMT-F
2	2	By: Perry S.B. No. 2079
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to procedures for tax auditing and determining amounts of
8	8	overpayments of gas production taxes.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Section 201.001, Tax Code, is amended by adding
11	11	Subdivision (7-a) to read as follows:
12	12	(7-a) "Selected marketing cost sampling" means the
13	13	use of a sample of marketing transactions to determine the
14	14	percentage of gross receipts attributable to marketing costs.
15	15	SECTION 2. Subchapter E, Chapter 201, Tax Code, is amended
16	16	by adding Section 201.207 to read as follows:
17	17	Sec. 201.207. DETERMINATION OF OVERPAID AMOUNTS. (a) This
18	18	section applies to the tax paid under this chapter by a person who
19	19	filed a report under Section 201.203 or 201.2035 and remitted tax in
20	20	error to this state.
21	21	(b) A person to whom this section applies may compute the
22	22	amount of overpayment by use of selected marketing cost sampling.
23	23	The sampling method used must comply with generally accepted
24	24	sampling methods described by Statement on Auditing Standards No.
25	25	39, "Audit Sampling," and be approved by the comptroller.
26	26	(c) The person may obtain reimbursement for amounts
27	27	determined to have been overpaid by taking a credit on one or more
28	28	reports filed under Section 201.203 or 201.2035 or by filing a claim
29	29	for refund with the comptroller within the limitation period
30	30	specified by Subchapter D, Chapter 111.
31	31	(d) The person must record the method by which the
32	32	computation is performed and must make available on request by the
33	33	comptroller the records on which the computation is based.
34	34	(e) The comptroller may adopt rules specifying additional
35	35	procedures that must be followed in connection with claiming a
36	36	credit under this section.
37	37	SECTION 3. Subchapter G, Chapter 201, Tax Code, is amended
38	38	by adding Section 201.3021 to read as follows:
39	39	Sec. 201.3021. MANAGED AUDITS. (a) In this section,
40	40	"managed audit" means a review and analysis of invoices, checks,
41	41	accounting records, or other documents or information conducted by
42	42	a taxpayer to determine a taxpayer's liability for tax under this
43	43	chapter.
44	44	(b) The comptroller may, in a written agreement, authorize a
45	45	taxpayer to conduct a managed audit under this section. The
46	46	agreement must:
47	47	(1) be signed by an authorized representative of the
48	48	comptroller and the taxpayer; and
49	49	(2) specify the period to be audited and the procedure
50	50	to be followed.
51	51	(c) The decision to authorize or not authorize a managed
52	52	audit rests solely with the comptroller.
53	53	(d) The comptroller may examine records and perform reviews
54	54	that the comptroller determines are necessary before the audit is
55	55	finalized to verify the results of the audit.
56	56	(e) Unless the audit or information reviewed by the
57	57	comptroller under Subsection (d) discloses fraud or wilful evasion
58	58	of the tax, the comptroller may not assess a penalty and may waive
59	59	all or part of the interest that would otherwise accrue on any
60	60	amount identified to be due in a managed audit. This subsection does
61	61	not apply to any amount collected by the taxpayer that was a tax or
62	62	represented to be a tax but that was not remitted to this state.
63	63	(f) Except as provided by Section 111.104(f), the taxpayer
64	64	is entitled to a refund of any tax overpayment disclosed by a
65	65	managed audit under this section.
66	66	(g) The comptroller may authorize the use of selected
67	67	marketing cost sampling in a managed audit under this section if:
68	68	(1) the comptroller approves the selection of
69	69	marketing transactions to be used in the sample; and
70	70	(2) the sampling method complies with generally
71	71	accepted sampling methods described by Statement on Auditing
72	72	Standards No. 39, "Audit Sampling."
73	73	SECTION 4. The change in law made by this Act does not
74	74	affect tax liability accruing before the effective date of this
75	75	Act. That liability continues in effect as if this Act had not been
76	76	enacted, and the former law is continued in effect for the
77	77	collection of taxes due and for civil and criminal enforcement of
78	78	the liability for those taxes.
79	79	SECTION 5. This Act takes effect September 1, 2019.