| 1 | 1 | | By: Hefner H.B. No. 3516 |
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| 2 | 2 | | |
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| 3 | 3 | | |
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| 4 | 4 | | A BILL TO BE ENTITLED |
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| 5 | 5 | | AN ACT |
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| 6 | 6 | | relating to the delivery of certain tax refunds. |
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| 7 | 7 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 8 | 8 | | SECTION 1. Section 1.071, Tax Code, is amended by amending |
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| 9 | 9 | | Subsections (a) and (b) and adding Subsection (c) to read as |
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| 10 | 10 | | follows: |
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| 11 | 11 | | (a) A collector or tax assessor [taxing unit] required by |
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| 12 | 12 | | this title to deliver a refund to a person shall send the refund to |
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| 13 | 13 | | the person's mailing address as listed on the appraisal roll. |
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| 14 | 14 | | (b) Notwithstanding Subsection (a), if a person files a |
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| 15 | 15 | | written request with the collector or tax assessor [taxing unit] |
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| 16 | 16 | | that a refund owed to the person be sent to a particular address, |
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| 17 | 17 | | the collector or tax assessor [taxing unit] shall send the refund to |
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| 18 | 18 | | the address stated in the request. The comptroller shall prescribe |
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| 19 | 19 | | the form necessary for a person to file a written request under this |
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| 20 | 20 | | section. |
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| 21 | 21 | | (c) If a property owner files the form prescribed by the |
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| 22 | 22 | | comptroller under subsection (b) with the collector or tax |
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| 23 | 23 | | assessor, the collector or tax assessor may not refuse to accept, |
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| 24 | 24 | | acknowledge, process, or act on the filed form unless specifically |
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| 25 | 25 | | authorized to do so by another law of this state. |
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| 26 | 26 | | SECTION 2. This Act takes effect September 1, 2023. |
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