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