| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 87R11625 SRA-D | |
| 2 | 2 | By: Muñoz, Jr. H.B. No. 3829 | |
| 3 | 3 | ||
| 4 | 4 | ||
| 5 | 5 | A BILL TO BE ENTITLED | |
| 6 | 6 | AN ACT | |
| 7 | 7 | relating to the conditions under which the comptroller may issue | |
| 8 | 8 | and file a tax lien. | |
| 9 | 9 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 10 | 10 | SECTION 1. Section 113.002, Tax Code, is amended by adding | |
| 11 | 11 | Subsection (d) to read as follows: | |
| 12 | 12 | (d) The comptroller may not issue and file a tax lien notice | |
| 13 | 13 | for a taxpayer in connection with a tax liability: | |
| 14 | 14 | (1) before the taxpayer has exhausted all | |
| 15 | 15 | administrative appeals of the tax liability, including rehearing of | |
| 16 | 16 | a decision on a claim for refund or petition for redetermination, if | |
| 17 | 17 | applicable; or | |
| 18 | 18 | (2) if the comptroller has knowledge that the taxpayer | |
| 19 | 19 | is making a good faith effort to pay the tax liability. | |
| 20 | 20 | SECTION 2. The change in law made by this Act does not | |
| 21 | 21 | affect tax liability accruing before the effective date of this | |
| 22 | 22 | Act. That liability continues in effect as if this Act had not been | |
| 23 | 23 | enacted, and the former law is continued in effect for the | |
| 24 | 24 | collection of taxes due and for civil and criminal enforcement of | |
| 25 | 25 | the liability for those taxes. | |
| 26 | 26 | SECTION 3. This Act takes effect September 1, 2021. |