By: Zaffirini S.B. No. 61
(In the Senate - Filed November 14, 2022; February 15, 2023,
read first time and referred to Committee on Finance;
March 14, 2023, reported adversely, with favorable Committee
Substitute by the following vote: Yeas 16, Nays 0; March 14, 2023,
sent to printer.)
Click here to see the committee vote
COMMITTEE SUBSTITUTE FOR S.B. No. 61 By: Zaffirini
A BILL TO BE ENTITLED
AN ACT
relating to the methods by which the comptroller may provide
certain notices relating to the revocation or suspension of a
permit or license or the forfeiture of corporate privileges in this
state.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 111.0047, Tax Code, is amended by
amending Subsection (d) and adding Subsections (e) and (f) to read
as follows:
(d) Notices under this section may be served on the holder
of the permit or license personally, [or] may be mailed to the
holder's address as shown in the records of the comptroller, or at
the election of the holder of the permit or license, may be served
by electronic means.
(e) Service by electronic means is complete when the
comptroller transmits the notice using the contact information
provided to the comptroller by the holder of the permit or license
as shown in the records of the comptroller.
(f) Service by mail is complete when the notice is deposited
by the comptroller in a United States Postal Service post office.
SECTION 2. Section 151.203, Tax Code, is amended by
amending Subsection (d) and adding Subsections (e) and (f) to read
as follows:
(d) Notices under this section may be served on the permit
holder personally, [or] may be mailed to the permittee's address as
shown in the records of the comptroller, or at the election of the
holder of the permit, may be served by electronic means.
(e) Service by electronic means is complete when the
comptroller transmits the notice using the contact information
provided to the comptroller by the permit holder as shown in the
records of the comptroller.
(f) Service by mail is complete when the notice is deposited
by the comptroller in a United States Postal Service post office.
SECTION 3. Section 171.251, Tax Code, is amended to read as
follows:
Sec. 171.251. FORFEITURE OF CORPORATE PRIVILEGES. The
comptroller shall forfeit the corporate privileges of a corporation
on which the franchise tax is imposed if the corporation:
(1) does not file, in accordance with this chapter and
within 45 days after the date notice of forfeiture is mailed or at
the election of the corporation, provided by electronic means, a
report required by this chapter;
(2) does not pay, within 45 days after the date notice
of forfeiture is mailed or at the election of the corporation,
provided by electronic means, a tax imposed by this chapter or does
not pay, within those 45 days, a penalty imposed by this chapter
relating to that tax; or
(3) does not permit the comptroller to examine under
Section 171.211 [of this code] the corporation's records.
SECTION 4. Sections 171.256(c) and (d), Tax Code, are
amended to read as follows:
(c) The comptroller shall mail the notice or at the election
of the corporation, send the notice by electronic means, to the
corporation at least 45 days before the forfeiture of corporate
privileges. The notice shall be:
(1) addressed to the corporation and mailed to the
address named in the corporation's charter as its principal place
of business or to another known place of business of the corporation
if the notice is mailed to the corporation; or
(2) sent to the corporation by electronic means using
the contact information provided to the comptroller by the
corporation as shown in the records of the comptroller if the notice
is sent to the corporation by electronic means.
(d) The comptroller shall keep at the comptroller's office a
record of the date on which the notice is mailed or sent by
electronic means. For the purposes of this chapter, the notice and
the record of the [mailing] date the notice was mailed or sent by
electronic means constitute legal and sufficient notice of the
forfeiture.
SECTION 5. This Act takes effect September 1, 2023.
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