4 | 6 | | AN ACT |
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5 | 7 | | relating to the filing of certain reports by distributors of |
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6 | 8 | | certain off-highway vehicles purchased outside this state; |
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7 | 9 | | providing civil penalties. |
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8 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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9 | 11 | | SECTION 1. The heading to Subchapter I-2, Chapter 151, Tax |
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10 | 12 | | Code, is amended to read as follows: |
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11 | 13 | | SUBCHAPTER I-2. REPORTS BY MANUFACTURERS AND DISTRIBUTORS OF |
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12 | 14 | | CERTAIN OFF-HIGHWAY VEHICLES PURCHASED OUTSIDE THIS STATE |
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13 | 15 | | SECTION 2. Section 151.481, Tax Code, is amended by |
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14 | 16 | | amending Subdivision (1) and adding Subdivision (1-a) to read as |
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15 | 17 | | follows: |
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16 | 18 | | (1) "Distributor" means a person that distributes |
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17 | 19 | | off-highway vehicles and is required to hold a distributor's |
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18 | 20 | | license under Chapter 2301, Occupations Code. |
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19 | 21 | | (1-a) "Manufacturer" means a person that manufactures |
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20 | 22 | | off-highway vehicles and is required to hold a manufacturer's |
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21 | 23 | | license under Chapter 2301, Occupations Code. |
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22 | 24 | | SECTION 3. The heading to Section 151.482, Tax Code, is |
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23 | 25 | | amended to read as follows: |
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24 | 26 | | Sec. 151.482. REPORTS BY MANUFACTURERS AND DISTRIBUTORS. |
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25 | 27 | | SECTION 4. Section 151.482(a), Tax Code, is amended to read |
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26 | 28 | | as follows: |
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27 | 29 | | (a) The comptroller shall require each manufacturer and |
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28 | 30 | | distributor to file with the comptroller a report not later than |
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29 | 31 | | March 1 of each year listing each warranty issued by the |
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30 | 32 | | manufacturer or distributor for a new off-highway vehicle that was, |
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31 | 33 | | during the preceding calendar year, sold to a resident of this state |
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32 | 34 | | by a retailer located outside this state. The report must: |
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33 | 35 | | (1) be in a form prescribed by the comptroller; and |
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34 | 36 | | (2) contain, at a minimum, the following information |
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35 | 37 | | for each warranty: |
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36 | 38 | | (A) the vehicle identification number of the |
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37 | 39 | | vehicle; |
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38 | 40 | | (B) the make, model, and model year of the |
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39 | 41 | | vehicle; and |
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40 | 42 | | (C) the name and address, including street name |
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41 | 43 | | and number, city, and zip code, of the purchaser of the vehicle. |
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42 | 44 | | SECTION 5. Section 151.485, Tax Code, is amended to read as |
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43 | 45 | | follows: |
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44 | 46 | | Sec. 151.485. CIVIL PENALTY. (a) If a manufacturer or |
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45 | 47 | | distributor fails to file a report required by this subchapter or |
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46 | 48 | | fails to file a complete report, the comptroller may impose a civil |
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47 | 49 | | penalty under Section 151.703(d). |
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48 | 50 | | (b) In addition to the penalty imposed under Subsection (a), |
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49 | 51 | | a manufacturer or distributor shall pay the state a civil penalty of |
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50 | 52 | | not less than $25 or more than $2,000 for each day a violation |
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51 | 53 | | continues if the manufacturer or distributor: |
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52 | 54 | | (1) violates this subchapter; or |
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53 | 55 | | (2) violates a rule adopted to administer or enforce |
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54 | 56 | | this subchapter. |
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55 | 57 | | SECTION 6. Section 151.486, Tax Code, is amended to read as |
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56 | 58 | | follows: |
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57 | 59 | | Sec. 151.486. ACTION BY TEXAS DEPARTMENT OF MOTOR VEHICLES. |
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58 | 60 | | If a manufacturer or distributor fails to file a report required by |
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59 | 61 | | this subchapter or fails to file a complete report, the comptroller |
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60 | 62 | | may notify the Texas Department of Motor Vehicles of the failure and |
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61 | 63 | | the department may take administrative action against the |
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62 | 64 | | manufacturer or distributor for the failure under Chapter 2301, |
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63 | 65 | | Occupations Code. |
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64 | 66 | | SECTION 7. Section 151.487, Tax Code, is amended to read as |
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65 | 67 | | follows: |
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66 | 68 | | Sec. 151.487. AUDIT; INSPECTION. The comptroller may |
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67 | 69 | | audit, inspect, or otherwise verify a manufacturer's or |
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68 | 70 | | distributor's compliance with this subchapter. |
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69 | 71 | | SECTION 8. Not later than March 1, 2022, a distributor shall |
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70 | 72 | | submit the first report required by Section 151.482, Tax Code, as |
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71 | 73 | | amended by this Act. |
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72 | 74 | | SECTION 9. This Act takes effect September 1, 2021. |
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