| 1 | 1 | | 88R6672 BEF-D |
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| 2 | 2 | | By: Harrison H.B. No. 3706 |
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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 the contents of a notice provided to a taxable entity |
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| 8 | 8 | | that fails to file a franchise tax report when due. |
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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. Subchapter E, Chapter 171, Tax Code, is amended |
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| 11 | 11 | | by adding Section 171.213 to read as follows: |
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| 12 | 12 | | Sec. 171.213. NOTICE OF FAILURE TO TIMELY FILE REPORT. A |
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| 13 | 13 | | notice sent to a taxable entity may not state that the taxable |
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| 14 | 14 | | entity is required to pay a specific amount of franchise tax based |
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| 15 | 15 | | solely on the taxable entity's failure to file a report under this |
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| 16 | 16 | | subchapter when due. |
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| 17 | 17 | | SECTION 2. This Act takes effect immediately if it receives |
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| 18 | 18 | | a vote of two-thirds of all the members elected to each house, as |
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| 19 | 19 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 20 | 20 | | Act does not receive the vote necessary for immediate effect, this |
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| 21 | 21 | | Act takes effect September 1, 2023. |
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