Texas 2021 - 87th Regular

Texas Senate Bill SB586 Compare Versions

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1-S.B. No. 586
1+By: Springer S.B. No. 586
2+ (Spiller)
23
34
5+ A BILL TO BE ENTITLED
46 AN ACT
57 relating to the filing of certain reports by distributors of
68 certain off-highway vehicles purchased outside this state;
79 providing civil penalties.
810 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
911 SECTION 1. The heading to Subchapter I-2, Chapter 151, Tax
1012 Code, is amended to read as follows:
1113 SUBCHAPTER I-2. REPORTS BY MANUFACTURERS AND DISTRIBUTORS OF
1214 CERTAIN OFF-HIGHWAY VEHICLES PURCHASED OUTSIDE THIS STATE
1315 SECTION 2. Section 151.481, Tax Code, is amended by
1416 amending Subdivision (1) and adding Subdivision (1-a) to read as
1517 follows:
1618 (1) "Distributor" means a person that distributes
1719 off-highway vehicles and is required to hold a distributor's
1820 license under Chapter 2301, Occupations Code.
1921 (1-a) "Manufacturer" means a person that manufactures
2022 off-highway vehicles and is required to hold a manufacturer's
2123 license under Chapter 2301, Occupations Code.
2224 SECTION 3. The heading to Section 151.482, Tax Code, is
2325 amended to read as follows:
2426 Sec. 151.482. REPORTS BY MANUFACTURERS AND DISTRIBUTORS.
2527 SECTION 4. Section 151.482(a), Tax Code, is amended to read
2628 as follows:
2729 (a) The comptroller shall require each manufacturer and
2830 distributor to file with the comptroller a report not later than
2931 March 1 of each year listing each warranty issued by the
3032 manufacturer or distributor for a new off-highway vehicle that was,
3133 during the preceding calendar year, sold to a resident of this state
3234 by a retailer located outside this state. The report must:
3335 (1) be in a form prescribed by the comptroller; and
3436 (2) contain, at a minimum, the following information
3537 for each warranty:
3638 (A) the vehicle identification number of the
3739 vehicle;
3840 (B) the make, model, and model year of the
3941 vehicle; and
4042 (C) the name and address, including street name
4143 and number, city, and zip code, of the purchaser of the vehicle.
4244 SECTION 5. Section 151.485, Tax Code, is amended to read as
4345 follows:
4446 Sec. 151.485. CIVIL PENALTY. (a) If a manufacturer or
4547 distributor fails to file a report required by this subchapter or
4648 fails to file a complete report, the comptroller may impose a civil
4749 penalty under Section 151.703(d).
4850 (b) In addition to the penalty imposed under Subsection (a),
4951 a manufacturer or distributor shall pay the state a civil penalty of
5052 not less than $25 or more than $2,000 for each day a violation
5153 continues if the manufacturer or distributor:
5254 (1) violates this subchapter; or
5355 (2) violates a rule adopted to administer or enforce
5456 this subchapter.
5557 SECTION 6. Section 151.486, Tax Code, is amended to read as
5658 follows:
5759 Sec. 151.486. ACTION BY TEXAS DEPARTMENT OF MOTOR VEHICLES.
5860 If a manufacturer or distributor fails to file a report required by
5961 this subchapter or fails to file a complete report, the comptroller
6062 may notify the Texas Department of Motor Vehicles of the failure and
6163 the department may take administrative action against the
6264 manufacturer or distributor for the failure under Chapter 2301,
6365 Occupations Code.
6466 SECTION 7. Section 151.487, Tax Code, is amended to read as
6567 follows:
6668 Sec. 151.487. AUDIT; INSPECTION. The comptroller may
6769 audit, inspect, or otherwise verify a manufacturer's or
6870 distributor's compliance with this subchapter.
6971 SECTION 8. Not later than March 1, 2022, a distributor shall
7072 submit the first report required by Section 151.482, Tax Code, as
7173 amended by this Act.
7274 SECTION 9. This Act takes effect September 1, 2021.
73- ______________________________ ______________________________
74- President of the Senate Speaker of the House
75- I hereby certify that S.B. No. 586 passed the Senate on
76- April 20, 2021, by the following vote: Yeas 29, Nays 2.
77- ______________________________
78- Secretary of the Senate
79- I hereby certify that S.B. No. 586 passed the House on
80- May 19, 2021, by the following vote: Yeas 125, Nays 18, two
81- present not voting.
82- ______________________________
83- Chief Clerk of the House
84- Approved:
85- ______________________________
86- Date
87- ______________________________
88- Governor