Texas 2023 - 88th Regular

Texas Senate Bill SB61 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New	Differences
1	1	S.B. No. 61
2	2
3	3
4	4	AN ACT
5	5	relating to the methods by which the comptroller may provide
6	6	certain notices relating to the revocation or suspension of a
7	7	permit or license or the forfeiture of corporate privileges in this
8	8	state.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Section 111.0047, Tax Code, is amended by
11	11	amending Subsection (d) and adding Subsections (e) and (f) to read
12	12	as follows:
13	13	(d) Notices under this section may be served on the holder
14	14	of the permit or license personally or by electronic means or may be
15	15	mailed to the holder's address as shown in the records of the
16	16	comptroller.
17	17	(e) Service by electronic means is complete when the
18	18	comptroller transmits the notice using the contact information
19	19	provided to the comptroller by the holder of the permit or license
20	20	as shown in the records of the comptroller.
21	21	(f) Service by mail is complete when the notice is deposited
22	22	by the comptroller in a United States Postal Service post office.
23	23	SECTION 2. Section 151.203, Tax Code, is amended by
24	24	amending Subsection (d) and adding Subsections (e) and (f) to read
25	25	as follows:
26	26	(d) Notices under this section may be served on the permit
27	27	holder personally or by electronic means or may be mailed to the
28	28	permittee's address as shown in the records of the comptroller.
29	29	(e) Service by electronic means is complete when the
30	30	comptroller transmits the notice using the contact information
31	31	provided to the comptroller by the permit holder as shown in the
32	32	records of the comptroller.
33	33	(f) Service by mail is complete when the notice is deposited
34	34	by the comptroller in a United States Postal Service post office.
35	35	SECTION 3. Section 171.251, Tax Code, is amended to read as
36	36	follows:
37	37	Sec. 171.251. FORFEITURE OF CORPORATE PRIVILEGES. The
38	38	comptroller shall forfeit the corporate privileges of a corporation
39	39	on which the franchise tax is imposed if the corporation:
40	40	(1) does not file, in accordance with this chapter and
41	41	within 45 days after the date notice of forfeiture is mailed or
42	42	provided by electronic means, a report required by this chapter;
43	43	(2) does not pay, within 45 days after the date notice
44	44	of forfeiture is mailed or provided by electronic means, a tax
45	45	imposed by this chapter or does not pay, within those 45 days, a
46	46	penalty imposed by this chapter relating to that tax; or
47	47	(3) does not permit the comptroller to examine under
48	48	Section 171.211 [of this code] the corporation's records.
49	49	SECTION 4. Sections 171.256(c) and (d), Tax Code, are
50	50	amended to read as follows:
51	51	(c) The comptroller shall mail the notice or send the notice
52	52	by electronic means, to the corporation at least 45 days before the
53	53	forfeiture of corporate privileges. The notice shall be:
54	54	(1) addressed to the corporation and mailed to the
55	55	address named in the corporation's charter as its principal place
56	56	of business or to another known place of business of the corporation
57	57	if the notice is mailed to the corporation; or
58	58	(2) sent to the corporation by electronic means using
59	59	the contact information provided to the comptroller by the
60	60	corporation as shown in the records of the comptroller if the notice
61	61	is sent to the corporation by electronic means.
62	62	(d) The comptroller shall keep at the comptroller's office a
63	63	record of the date on which the notice is mailed or sent by
64	64	electronic means. For the purposes of this chapter, the notice and
65	65	the record of the [mailing] date the notice was mailed or sent by
66	66	electronic means constitute legal and sufficient notice of the
67	67	forfeiture.
68	68	SECTION 5. This Act takes effect September 1, 2023.
69	69	______________________________ ______________________________
70	70	President of the Senate Speaker of the House
71	71	I hereby certify that S.B. No. 61 passed the Senate on
72	72	March 21, 2023, by the following vote: Yeas 31, Nays 0; and that
73	73	the Senate concurred in House amendment on May 23, 2023, by the
74	74	following vote: Yeas 31, Nays 0.
75	75	______________________________
76	76	Secretary of the Senate
77	77	I hereby certify that S.B. No. 61 passed the House, with
78	78	amendment, on May 17, 2023, by the following vote: Yeas 143,
79	79	Nays 0, one present not voting.
80	80	______________________________
81	81	Chief Clerk of the House
82	82	Approved:
83	83	______________________________
84	84	Date
85	85	______________________________
86	86	Governor