Texas 2025 - 89th Regular

Texas House Bill HB4401 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	By: Vo H.B. No. 4401
2	2
3	3
4	4
5	5
6	6	A BILL TO BE ENTITLED
7	7	AN ACT
8	8	relating to the collection of fees and refunds of under Chapter 1006
9	9	of the Transportation Code by the Comptroller.
10	10	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	11	SECTION 1. The title to Subchapter D, Chapter 1006,
12	12	Transportation Code, is amended to read as follows:
13	13	SUBCHAPTER D. FINANCIAL PROVISIONS AND ADMINISTRATION OF FEES
14	14	SECTION 2. Chapter 1006, Subchapter D, is amended by adding
15	15	new Sections 1006.156, 1006.157, 1006.158, and 1006.159 to read as
16	16	follows:
17	17	Sec. 1006.156. POWERS AND DUTIES OF COMPTROLLER.
18	18	(a) Except as otherwise provided by this chapter, the
19	19	comptroller shall administer and enforce the provisions of this
20	20	chapter for fees collected from insurers that relate to the
21	21	administration, collection, and reporting of certain fees and
22	22	assessments imposed under this Chapter.
23	23	(b) The comptroller may:
24	24	(1) adopt rules to implement the administration,
25	25	collection, reporting, and enforcement responsibilities assigned
26	26	to the comptroller under this code or another insurance law of this
27	27	state; and
28	28	(2) prescribe appropriate report forms, establish or
29	29	alter tax report due dates not otherwise specifically prescribed by
30	30	this Chapter or other law of this state, and otherwise adapt the
31	31	functions transferred to the comptroller to increase efficiency and
32	32	cost-effectiveness.
33	33	(c) A rule adopted by the comptroller that relates to the
34	34	administration, collection, reporting, or enforcement of fees
35	35	imposed under this chapter prevails over a conflicting rule,
36	36	policy, or procedure established by the authority.
37	37	(d) Subtitles A and B, Title 2, Tax Code, apply to the
38	38	administration, collection, and enforcement by the comptroller of
39	39	fees and assessments under this chapter. Except as otherwise
40	40	provided by this chapter, the powers granted to the comptroller
41	41	under those provisions of the Tax Code do not limit and are
42	42	exclusive of the powers granted to the comptroller in relation to
43	43	fees and assessments under this chapter.
44	44	Sec. 1006.157. REIMBURSEMENT. (a) The authority shall
45	45	reimburse the appropriate portion of the authority's funds for the
46	46	amount of expenses incurred by the comptroller in administering
47	47	fees imposed under this chapter.
48	48	(b) The comptroller shall certify to the authority the total
49	49	amount of expenses estimated to be required to perform the
50	50	comptroller's duties under this this chapter for each fiscal
51	51	biennium. The comptroller shall provide copies of the
52	52	certification to the budget division of the governor's office and
53	53	to the Legislative Budget Board.
54	54	(c) The amount certified by the comptroller shall be
55	55	transferred from the authority's operating account to the
56	56	appropriate portion of the general revenue fund.
57	57	Sec. 1006.158. COOPERATION BETWEEN DEPARTMENT AND
58	58	COMPTROLLER. The authority and the comptroller shall cooperate
59	59	fully in performing their respective duties under this chapter.
60	60	Sec. 1006.159. FILING DATE OF REPORT OR PAYMENT DELIVERED
61	61	BY POSTAL SERVICE. Except as otherwise specifically provided, for
62	62	a report, including a fee report, or payment that is required to be
63	63	filed or made in the offices of the comptroller and that is
64	64	delivered by the United States Postal Service to the offices of the
65	65	comptroller after the date on which the report or payment is
66	66	required to be filed or made, the date of filing or payment is the
67	67	date of:
68	68	(1) the postal service postmark stamped on the cover
69	69	in which the report or payment is mailed; or
70	70	(2) any other evidence of mailing authorized by the
71	71	postal service reflected on the cover in which the report or payment
72	72	is mailed.
73	73	SECTION 3. Section 1006.152, Transportation Code, is
74	74	amended to read as follows:
75	75	Sec. 1006.152. REFUNDS. (a) The [authority] comptroller
76	76	shall [may] make determinations regarding the sufficiency of
77	77	payments made by an insurer of fees collected under Section
78	78	1006.153.
79	79	(b) Pursuant to a determination made under Subsection (a),
80	80	the [authority] comptroller may:
81	81	(1) notify [the comptroller] an insurer that payments
82	82	made by an insurer are sufficient or have been overpaid; and
83	83	(2) [request] the comptroller may [to] draw warrants
84	84	on the funds available to the authority for the purpose of refunding
85	85	money to an insurer.
86	86	[(c) The authority shall make the determination under this
87	87	section as follows:
88	88	(1) the two members of the authority who are
89	89	representatives of insurance companies writing motor vehicle
90	90	insurance in this state shall recuse themselves; and
91	91	(2) the remaining five members of the authority shall
92	92	make the determination by a simple majority vote.
93	93	(d) Determinations made under this section shall be
94	94	performed in accordance with procedures set forth in rules adopted
95	95	by the authority. The question of eligibility for a refund is not a
96	96	contested case under Chapter 2001, Government Code.
97	97	(e) (c) [A] An insurer may make a request for a refund made
98	98	under this section [must be made] not later than four years after
99	99	the date the payment was made to the authority under Section
100	100	1006.153. The procedures in Subtitle A and Subtitle B, Title 2 of
101	101	the Tax Code shall apply to refund requests.
102	102	[(f) The authority may recover from an insurer requesting a
103	103	refund under this section any costs associated with a denied or
104	104	improperly requested refund.]
105	105	SECTION 5. Section 1006.153, Transportation Code, is
106	106	amended to read as follows:
107	107	Sec. 1006.153. FEE IMPOSED ON INSURER. (a) In this
108	108	section, "motor vehicle years of insurance" means the total number
109	109	of years or portions of years during which a motor vehicle is
110	110	covered by insurance.
111	111	(b) An insurer shall pay to the [authority] comptroller a
112	112	fee equal to $5 multiplied by the total number of motor vehicle
113	113	years of insurance for insurance policies delivered, issued for
114	114	delivery, or renewed by the insurer. The fee shall be paid not
115	115	later than:
116	116	(1) March 1 of each year for a policy delivered,
117	117	issued, or renewed from July 1 through December 31 of the previous
118	118	calendar year; and
119	119	(2) August 1 of each year for a policy delivered,
120	120	issued, or renewed from January 1 through June 30 of that year.
121	121	(b-1) A penalty shall be imposed on an insurer for the
122	122	delinquent payment of the fee required by this section or the
123	123	delinquent filing of any report of the fee required by rule. The
124	124	penalty shall be assessed in the manner prescribed for the
125	125	assessment of a penalty for a delinquent tax payment or filing of a
126	126	report under Section 111.061(a), Tax Code. Interest accrues in the
127	127	manner described by Section 111.060, Tax Code, on any fee paid after
128	128	the due date in Subsection (b).
129	129	(b-2) The [authority] comptroller may audit or contract for
130	130	the audit of fees paid by an insurer under this section.
131	131	(b-3) A determination under this section shall be made in
132	132	accordance with procedures the [authority] comptroller adopts by
133	133	rule. An insurer assessed a penalty or interest under Subsection
134	134	(b-1) may appeal the assessment to the comptroller. The procedures
135	135	in Subtitle A and Subtitle B, Title 2 of the Tax Code shall apply to
136	136	appeals. [authority. The authority shall make the final decision
137	137	on the appeal by a simple majority vote. The appeal of an
138	138	assessment of a penalty or interest is not a contested case under
139	139	Chapter 2001, Government Code.]
140	140	(c) The fee imposed by this section is in addition to any
141	141	other fee or tax imposed by law on an insurer.
142	142	(d) The [authority] comptroller shall notify the Texas
143	143	Department of Insurance of any insurer that fails to pay the fee
144	144	required by this section, and the Texas Department of Insurance may
145	145	for that reason revoke the insurer's certificate of authority.
146	146	(e) Out of each fee collected under Subsection (b), $1 shall
147	147	be deposited to the credit of the general revenue fund to be used
148	148	only for coordinated regulatory and law enforcement activities
149	149	intended to detect and prevent catalytic converter theft in this
150	150	state. The remainder of each fee collected under Subsection (b) and
151	151	any amount collected under Subsection (b-1) shall be allocated as
152	152	follows:
153	153	(1) 20 percent shall be appropriated to the authority
154	154	for the purposes of this chapter;
155	155	(2) 20 percent shall be deposited to the credit of the
156	156	general revenue fund, to be used only for criminal justice
157	157	purposes; and
158	158	(3) 60 percent shall be deposited to the credit of the
159	159	designated trauma facility and emergency medical services account
160	160	under Section 780.003, Health and Safety Code, to be used only for
161	161	the criminal justice purpose of funding designated trauma
162	162	facilities, county and regional emergency medical services, and
163	163	trauma care systems that provide trauma care and emergency medical
164	164	services to victims of collisions resulting from traffic offenses.
165	165	SECTION 6. Section 1006.055, Transportation Code, is
166	166	amended to read as follows:
167	167	Sec. 1006.155. ANNUAL FINANCIAL REPORTS [REPORT]. (a).
168	168	The authority shall prepare annually a complete and detailed
169	169	written report accounting for all funds the authority received and
170	170	disbursed by the authority during the preceding fiscal year. The
171	171	annual report must meet the reporting requirements applicable to
172	172	financial reporting provided by the General Appropriations Act.
173	173	(b) The comptroller shall annually prepare a report
174	174	accounting for all fees received under this chapter during the
175	175	preceding fiscal year.
176	176	SECTION 7. This Act takes effect January 1, 2025.