87R3200 SRA-D
By: Spiller H.B. No. 4010
A BILL TO BE ENTITLED
AN ACT
relating to the filing of certain reports by distributors of
certain off-highway vehicles purchased outside this state;
providing civil penalties.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. The heading to Subchapter I-2, Chapter 151, Tax
Code, is amended to read as follows:
SUBCHAPTER I-2. REPORTS BY MANUFACTURERS AND DISTRIBUTORS OF
CERTAIN OFF-HIGHWAY VEHICLES PURCHASED OUTSIDE THIS STATE
SECTION 2. Section 151.481, Tax Code, is amended by
amending Subdivision (1) and adding Subdivision (1-a) to read as
follows:
(1) "Distributor" means a person that distributes
off-highway vehicles and is required to hold a distributor's
license under Chapter 2301, Occupations Code.
(1-a) "Manufacturer" means a person that manufactures
off-highway vehicles and is required to hold a manufacturer's
license under Chapter 2301, Occupations Code.
SECTION 3. The heading to Section 151.482, Tax Code, is
amended to read as follows:
Sec. 151.482. REPORTS BY MANUFACTURERS AND DISTRIBUTORS.
SECTION 4. Section 151.482(a), Tax Code, is amended to read
as follows:
(a) The comptroller shall require each manufacturer and
distributer to file with the comptroller a report not later than
March 1 of each year listing each warranty issued by the
manufacturer or distributor for a new off-highway vehicle that was,
during the preceding calendar year, sold to a resident of this state
by a retailer located outside this state. The report must:
(1) be in a form prescribed by the comptroller; and
(2) contain, at a minimum, the following information
for each warranty:
(A) the vehicle identification number of the
vehicle;
(B) the make, model, and model year of the
vehicle; and
(C) the name and address, including street name
and number, city, and zip code, of the purchaser of the vehicle.
SECTION 5. Section 151.485, Tax Code, is amended to read as
follows:
Sec. 151.485. CIVIL PENALTY. (a) If a manufacturer or
distributor fails to file a report required by this subchapter or
fails to file a complete report, the comptroller may impose a civil
penalty under Section 151.703(d).
(b) In addition to the penalty imposed under Subsection (a),
a manufacturer or distributor shall pay the state a civil penalty of
not less than $25 or more than $2,000 for each day a violation
continues if the manufacturer or distributor:
(1) violates this subchapter; or
(2) violates a rule adopted to administer or enforce
this subchapter.
SECTION 6. Section 151.486, Tax Code, is amended to read as
follows:
Sec. 151.486. ACTION BY TEXAS DEPARTMENT OF MOTOR VEHICLES.
If a manufacturer or distributor fails to file a report required by
this subchapter or fails to file a complete report, the comptroller
may notify the Texas Department of Motor Vehicles of the failure and
the department may take administrative action against the
manufacturer or distributor for the failure under Chapter 2301,
Occupations Code.
SECTION 7. Section 151.487, Tax Code, is amended to read as
follows:
Sec. 151.487. AUDIT; INSPECTION. The comptroller may
audit, inspect, or otherwise verify a manufacturer's or
distributor's compliance with this subchapter.
SECTION 8. Not later than March 1, 2022, a distributor shall
submit the first report required by Section 151.482, Tax Code, as
amended by this Act.
SECTION 9. This Act takes effect September 1, 2021.