Texas 2023 - 88th Regular

Texas House Bill HB2981 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New	Differences
1	1	88R15831 SRA-F
2	2	By: Hefner H.B. No. 2981
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the methods by which the comptroller may provide
8	8	certain notices relating to the revocation or suspension of a
9	9	permit or license or the forfeiture of corporate privileges in this
10	10	state.
11	11	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	12	SECTION 1. Section 111.0047, Tax Code, is amended by
13	13	amending Subsection (d) and adding Subsections (e) and (f) to read
14	14	as follows:
15	15	(d) Notices under this section may be served on the holder
16	16	of the permit or license personally or by electronic means or may be
17	17	mailed to the holder's address as shown in the records of the
18	18	comptroller.
19	19	(e) Service by electronic means is complete when the
20	20	comptroller transmits the notice using the contact information
21	21	provided to the comptroller by the holder of the permit or license
22	22	as shown in the records of the comptroller.
23	23	(f) Service by mail is complete when the notice is deposited
24	24	by the comptroller in a United States Postal Service post office.
25	25	SECTION 2. Section 151.203, Tax Code, is amended by
26	26	amending Subsection (d) and adding Subsections (e) and (f) to read
27	27	as follows:
28	28	(d) Notices under this section may be served on the permit
29	29	holder personally or by electronic means or may be mailed to the
30	30	permittee's address as shown in the records of the comptroller.
31	31	(e) Service by electronic means is complete when the
32	32	comptroller transmits the notice using the contact information
33	33	provided to the comptroller by the permit holder as shown in the
34	34	records of the comptroller.
35	35	(f) Service by mail is complete when the notice is deposited
36	36	by the comptroller in a United States Postal Service post office.
37	37	SECTION 3. Section 171.251, Tax Code, is amended to read as
38	38	follows:
39	39	Sec. 171.251. FORFEITURE OF CORPORATE PRIVILEGES. The
40	40	comptroller shall forfeit the corporate privileges of a corporation
41	41	on which the franchise tax is imposed if the corporation:
42	42	(1) does not file, in accordance with this chapter and
43	43	within 45 days after the date notice of forfeiture is mailed or
44	44	provided by electronic means, a report required by this chapter;
45	45	(2) does not pay, within 45 days after the date notice
46	46	of forfeiture is mailed or provided by electronic means, a tax
47	47	imposed by this chapter or does not pay, within those 45 days, a
48	48	penalty imposed by this chapter relating to that tax; or
49	49	(3) does not permit the comptroller to examine under
50	50	Section 171.211 [of this code] the corporation's records.
51	51	SECTION 4. Sections 171.256(c) and (d), Tax Code, are
52	52	amended to read as follows:
53	53	(c) The comptroller shall mail the notice or send the notice
54	54	by electronic means to the corporation at least 45 days before the
55	55	forfeiture of corporate privileges. The notice shall be:
56	56	(1) addressed to the corporation and mailed to the
57	57	address named in the corporation's charter as its principal place
58	58	of business or to another known place of business of the corporation
59	59	if the notice is mailed to the corporation; or
60	60	(2) sent to the corporation by electronic means using
61	61	the contact information provided to the comptroller by the
62	62	corporation as shown in the records of the comptroller if the notice
63	63	is sent to the corporation by electronic means.
64	64	(d) The comptroller shall keep at the comptroller's office a
65	65	record of the date on which the notice is mailed or sent by
66	66	electronic means. For the purposes of this chapter, the notice and
67	67	the record of the [mailing] date the notice was mailed or sent by
68	68	electronic means constitute legal and sufficient notice of the
69	69	forfeiture.
70	70	SECTION 5. This Act takes effect September 1, 2023.