| 1 | 1 | | 87R10548 BEF-D |
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| 2 | 2 | | By: Blanco S.B. No. 1904 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to authorizing the extension of deadlines for filing or |
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| 8 | 8 | | paying state taxes for persons adversely affected by a disaster. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Section 111.058, Tax Code, is amended to read as |
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| 11 | 11 | | follows: |
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| 12 | 12 | | Sec. 111.058. FILING OR PAYMENT EXTENSION BECAUSE OF |
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| 13 | 13 | | [NATURAL] DISASTER. (a) In this section, "disaster" has the |
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| 14 | 14 | | meaning assigned by Section 418.004, Government Code. |
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| 15 | 15 | | (b) The comptroller may grant to a person whom the |
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| 16 | 16 | | comptroller finds to be adversely affected by a [victim of a |
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| 17 | 17 | | natural] disaster an extension [of not more than 90 days] to make or |
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| 18 | 18 | | file a return or pay a tax imposed by this title. The extension may |
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| 19 | 19 | | not exceed 90 days unless the governor by executive order issued |
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| 20 | 20 | | under Chapter 418, Government Code, authorizes or orders a longer |
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| 21 | 21 | | extension. |
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| 22 | 22 | | (c) [(b)] The person owing the tax may file a request for an |
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| 23 | 23 | | extension at any time before the expiration of 90 days after the |
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| 24 | 24 | | original due date or at a later date provided by the comptroller. |
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| 25 | 25 | | (d) The comptroller may grant an extension to all persons in |
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| 26 | 26 | | a location or belonging to a category adversely affected by a |
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| 27 | 27 | | disaster and may waive the requirement that those persons file a |
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| 28 | 28 | | request under Subsection (c) to receive the extension. |
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| 29 | 29 | | (e) [(c)] If an extension under this section is granted, |
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| 30 | 30 | | interest on the unpaid tax does not begin to accrue until the day |
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| 31 | 31 | | after the day on which the extension expires, and tax penalties are |
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| 32 | 32 | | assessed and determined as though the last day of the extension were |
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| 33 | 33 | | the original due date. |
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| 34 | 34 | | (f) The governor may by executive order issued under Chapter |
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| 35 | 35 | | 418, Government Code, require the comptroller to take any action |
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| 36 | 36 | | under this section. |
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| 37 | 37 | | SECTION 2. This Act takes effect immediately if it receives |
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| 38 | 38 | | a vote of two-thirds of all the members elected to each house, as |
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| 39 | 39 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 40 | 40 | | Act does not receive the vote necessary for immediate effect, this |
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| 41 | 41 | | Act takes effect September 1, 2021. |
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