Texas 2025 - 89th Regular

Texas Senate Bill SB2998 Compare Versions

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

Old	New	Differences
1	1	89R17297 TYPED
2	2	By: Menéndez S.B. No. 2998
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7	7	A BILL TO BE ENTITLED
8	8	AN ACT
9	9	relating to the collection of fees and refunds of under Chapter 1006
10	10	of the Transportation Code by the Comptroller.
11	11	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	12	SECTION 1. The title to Subchapter D, Chapter 1006,
13	13	Transportation Code, is amended to read as follows:
14	14	SUBCHAPTER D. FINANCIAL PROVISIONS AND ADMINISTRATION OF FEES
15	15	SECTION 2. Chapter 1006, Subchapter D, is amended by adding
16	16	new Sections 1006.156, 1006.157, 1006.158, and 1006.159 to read as
17	17	follows:
18	18	Sec. 1006.156. POWERS AND DUTIES OF COMPTROLLER.
19	19	(a) Except as otherwise provided by this chapter, the
20	20	comptroller shall administer and enforce the provisions of this
21	21	chapter for fees collected from insurers that relate to the
22	22	administration, collection, and reporting of certain fees and
23	23	assessments imposed under this Chapter.
24	24	(b) The comptroller may:
25	25	(1) adopt rules to implement the administration,
26	26	collection, reporting, and enforcement responsibilities assigned
27	27	to the comptroller under this code or another insurance law of this
28	28	state; and
29	29	(2) prescribe appropriate report forms, establish or
30	30	alter tax report due dates not otherwise specifically prescribed by
31	31	this Chapter or other law of this state, and otherwise adapt the
32	32	functions transferred to the comptroller to increase efficiency and
33	33	cost-effectiveness.
34	34	(c) A rule adopted by the comptroller that relates to the
35	35	administration, collection, reporting, or enforcement of fees
36	36	imposed under this chapter prevails over a conflicting rule,
37	37	policy, or procedure established by the authority.
38	38	(d) Subtitles A and B, Title 2, Tax Code, apply to the
39	39	administration, collection, and enforcement by the comptroller of
40	40	fees and assessments under this chapter. Except as otherwise
41	41	provided by this chapter, the powers granted to the comptroller
42	42	under those provisions of the Tax Code do not limit and are
43	43	exclusive of the powers granted to the comptroller in relation to
44	44	fees and assessments under this chapter.
45	45	Sec. 1006.157. REIMBURSEMENT. (a) The authority shall
46	46	reimburse the appropriate portion of the authority's funds for the
47	47	amount of expenses incurred by the comptroller in administering
48	48	fees imposed under this chapter.
49	49	(b) The comptroller shall certify to the authority the total
50	50	amount of expenses estimated to be required to perform the
51	51	comptroller's duties under this this chapter for each fiscal
52	52	biennium. The comptroller shall provide copies of the
53	53	certification to the budget division of the governor's office and
54	54	to the Legislative Budget Board.
55	55	(c) The amount certified by the comptroller shall be
56	56	transferred from the authority's operating account to the
57	57	appropriate portion of the general revenue fund.
58	58	Sec. 1006.158. COOPERATION BETWEEN DEPARTMENT AND
59	59	COMPTROLLER. The authority and the comptroller shall cooperate
60	60	fully in performing their respective duties under this chapter.
61	61	Sec. 1006.159. FILING DATE OF REPORT OR PAYMENT DELIVERED
62	62	BY POSTAL SERVICE. Except as otherwise specifically provided, for
63	63	a report, including a fee report, or payment that is required to be
64	64	filed or made in the offices of the comptroller and that is
65	65	delivered by the United States Postal Service to the offices of the
66	66	comptroller after the date on which the report or payment is
67	67	required to be filed or made, the date of filing or payment is the
68	68	date of:
69	69	(1) the postal service postmark stamped on the cover
70	70	in which the report or payment is mailed; or
71	71	(2) any other evidence of mailing authorized by the
72	72	postal service reflected on the cover in which the report or payment
73	73	is mailed.
74	74	SECTION 3. Section 1006.152, Transportation Code, is
75	75	amended to read as follows:
76	76	Sec. 1006.152. REFUNDS. (a) The [authority] comptroller
77	77	shall [may] make determinations regarding the sufficiency of
78	78	payments made by an insurer of fees collected under Section
79	79	1006.153.
80	80	(b) Pursuant to a determination made under Subsection (a),
81	81	the [authority] comptroller may:
82	82	(1) notify [the comptroller] an insurer that payments
83	83	made by an insurer are sufficient or have been overpaid; and
84	84	(2) [request] the comptroller may [to] draw warrants
85	85	on the funds available to the authority for the purpose of refunding
86	86	money to an insurer.
87	87	[(c) The authority shall make the determination under this
88	88	section as follows:
89	89	(1) the two members of the authority who are
90	90	representatives of insurance companies writing motor vehicle
91	91	insurance in this state shall recuse themselves; and
92	92	(2) the remaining five members of the authority shall
93	93	make the determination by a simple majority vote.
94	94	(d) Determinations made under this section shall be
95	95	performed in accordance with procedures set forth in rules adopted
96	96	by the authority. The question of eligibility for a refund is not a
97	97	contested case under Chapter 2001, Government Code.
98	98	(e) (c) [A] An insurer may make a request for a refund made
99	99	under this section [must be made] not later than four years after
100	100	the date the payment was made to the authority under Section
101	101	1006.153. The procedures in Subtitle A and Subtitle B, Title 2 of
102	102	the Tax Code shall apply to refund requests.
103	103	[(f) The authority may recover from an insurer requesting a
104	104	refund under this section any costs associated with a denied or
105	105	improperly requested refund.]
106	106	SECTION 5. Section 1006.153, Transportation Code, is
107	107	amended to read as follows:
108	108	Sec. 1006.153. FEE IMPOSED ON INSURER. (a) In this
109	109	section, "motor vehicle years of insurance" means the total number
110	110	of years or portions of years during which a motor vehicle is
111	111	covered by insurance.
112	112	(b) An insurer shall pay to the [authority] comptroller a
113	113	fee equal to $5 multiplied by the total number of motor vehicle
114	114	years of insurance for insurance policies delivered, issued for
115	115	delivery, or renewed by the insurer. The fee shall be paid not
116	116	later than:
117	117	(1) March 1 of each year for a policy delivered,
118	118	issued, or renewed from July 1 through December 31 of the previous
119	119	calendar year; and
120	120	(2) August 1 of each year for a policy delivered,
121	121	issued, or renewed from January 1 through June 30 of that year.
122	122	(b-1) A penalty shall be imposed on an insurer for the
123	123	delinquent payment of the fee required by this section or the
124	124	delinquent filing of any report of the fee required by rule. The
125	125	penalty shall be assessed in the manner prescribed for the
126	126	assessment of a penalty for a delinquent tax payment or filing of a
127	127	report under Section 111.061(a), Tax Code. Interest accrues in the
128	128	manner described by Section 111.060, Tax Code, on any fee paid after
129	129	the due date in Subsection (b).
130	130	(b-2) The [authority] comptroller may audit or contract for
131	131	the audit of fees paid by an insurer under this section.
132	132	(b-3) A determination under this section shall be made in
133	133	accordance with procedures the [authority] comptroller adopts by
134	134	rule. An insurer assessed a penalty or interest under Subsection
135	135	(b-1) may appeal the assessment to the comptroller. The procedures
136	136	in Subtitle A and Subtitle B, Title 2 of the Tax Code shall apply to
137	137	appeals. [authority. The authority shall make the final decision
138	138	on the appeal by a simple majority vote. The appeal of an
139	139	assessment of a penalty or interest is not a contested case under
140	140	Chapter 2001, Government Code.]
141	141	(c) The fee imposed by this section is in addition to any
142	142	other fee or tax imposed by law on an insurer.
143	143	(d) The [authority] comptroller shall notify the Texas
144	144	Department of Insurance of any insurer that fails to pay the fee
145	145	required by this section, and the Texas Department of Insurance may
146	146	for that reason revoke the insurer's certificate of authority.
147	147	(e) Out of each fee collected under Subsection (b), $1 shall
148	148	be deposited to the credit of the general revenue fund to be used
149	149	only for coordinated regulatory and law enforcement activities
150	150	intended to detect and prevent catalytic converter theft in this
151	151	state. The remainder of each fee collected under Subsection (b) and
152	152	any amount collected under Subsection (b-1) shall be allocated as
153	153	follows:
154	154	(1) 20 percent shall be appropriated to the authority
155	155	for the purposes of this chapter;
156	156	(2) 20 percent shall be deposited to the credit of the
157	157	general revenue fund, to be used only for criminal justice
158	158	purposes; and
159	159	(3) 60 percent shall be deposited to the credit of the
160	160	designated trauma facility and emergency medical services account
161	161	under Section 780.003, Health and Safety Code, to be used only for
162	162	the criminal justice purpose of funding designated trauma
163	163	facilities, county and regional emergency medical services, and
164	164	trauma care systems that provide trauma care and emergency medical
165	165	services to victims of collisions resulting from traffic offenses.
166	166	SECTION 6. Section 1006.055, Transportation Code, is
167	167	amended to read as follows:
168	168	Sec. 1006.155. ANNUAL FINANCIAL REPORTS [REPORT]. (a).
169	169	The authority shall prepare annually a complete and detailed
170	170	written report accounting for all funds the authority received and
171	171	disbursed by the authority during the preceding fiscal year. The
172	172	annual report must meet the reporting requirements applicable to
173	173	financial reporting provided by the General Appropriations Act.
174	174	(b) The comptroller shall annually prepare a report
175	175	accounting for all fees received under this chapter during the
176	176	preceding fiscal year.
177	177	SECTION 7. This Act takes effect January 1, 2025.