Texas 2021 - 87th Regular

Texas House Bill HB4010 Compare Versions

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

Old	New	Differences
1	1	87R3200 SRA-D
2	2	By: Spiller H.B. No. 4010
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the filing of certain reports by distributors of
8	8	certain off-highway vehicles purchased outside this state;
9	9	providing civil penalties.
10	10	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	11	SECTION 1. The heading to Subchapter I-2, Chapter 151, Tax
12	12	Code, is amended to read as follows:
13	13	SUBCHAPTER I-2. REPORTS BY MANUFACTURERS AND DISTRIBUTORS OF
14	14	CERTAIN OFF-HIGHWAY VEHICLES PURCHASED OUTSIDE THIS STATE
15	15	SECTION 2. Section 151.481, Tax Code, is amended by
16	16	amending Subdivision (1) and adding Subdivision (1-a) to read as
17	17	follows:
18	18	(1) "Distributor" means a person that distributes
19	19	off-highway vehicles and is required to hold a distributor's
20	20	license under Chapter 2301, Occupations Code.
21	21	(1-a) "Manufacturer" means a person that manufactures
22	22	off-highway vehicles and is required to hold a manufacturer's
23	23	license under Chapter 2301, Occupations Code.
24	24	SECTION 3. The heading to Section 151.482, Tax Code, is
25	25	amended to read as follows:
26	26	Sec. 151.482. REPORTS BY MANUFACTURERS AND DISTRIBUTORS.
27	27	SECTION 4. Section 151.482(a), Tax Code, is amended to read
28	28	as follows:
29	29	(a) The comptroller shall require each manufacturer and
30	30	distributer to file with the comptroller a report not later than
31	31	March 1 of each year listing each warranty issued by the
32	32	manufacturer or distributor for a new off-highway vehicle that was,
33	33	during the preceding calendar year, sold to a resident of this state
34	34	by a retailer located outside this state. The report must:
35	35	(1) be in a form prescribed by the comptroller; and
36	36	(2) contain, at a minimum, the following information
37	37	for each warranty:
38	38	(A) the vehicle identification number of the
39	39	vehicle;
40	40	(B) the make, model, and model year of the
41	41	vehicle; and
42	42	(C) the name and address, including street name
43	43	and number, city, and zip code, of the purchaser of the vehicle.
44	44	SECTION 5. Section 151.485, Tax Code, is amended to read as
45	45	follows:
46	46	Sec. 151.485. CIVIL PENALTY. (a) If a manufacturer or
47	47	distributor fails to file a report required by this subchapter or
48	48	fails to file a complete report, the comptroller may impose a civil
49	49	penalty under Section 151.703(d).
50	50	(b) In addition to the penalty imposed under Subsection (a),
51	51	a manufacturer or distributor shall pay the state a civil penalty of
52	52	not less than $25 or more than $2,000 for each day a violation
53	53	continues if the manufacturer or distributor:
54	54	(1) violates this subchapter; or
55	55	(2) violates a rule adopted to administer or enforce
56	56	this subchapter.
57	57	SECTION 6. Section 151.486, Tax Code, is amended to read as
58	58	follows:
59	59	Sec. 151.486. ACTION BY TEXAS DEPARTMENT OF MOTOR VEHICLES.
60	60	If a manufacturer or distributor fails to file a report required by
61	61	this subchapter or fails to file a complete report, the comptroller
62	62	may notify the Texas Department of Motor Vehicles of the failure and
63	63	the department may take administrative action against the
64	64	manufacturer or distributor for the failure under Chapter 2301,
65	65	Occupations Code.
66	66	SECTION 7. Section 151.487, Tax Code, is amended to read as
67	67	follows:
68	68	Sec. 151.487. AUDIT; INSPECTION. The comptroller may
69	69	audit, inspect, or otherwise verify a manufacturer's or
70	70	distributor's compliance with this subchapter.
71	71	SECTION 8. Not later than March 1, 2022, a distributor shall
72	72	submit the first report required by Section 151.482, Tax Code, as
73	73	amended by this Act.
74	74	SECTION 9. This Act takes effect September 1, 2021.