Bill Text: TX HB3225 | 2019-2020 | 86th Legislature | Comm Sub
Bill Title: Relating to the penalty for failing to file or failing to timely file a Dealer's Motor Vehicle Inventory Tax Statement.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Engrossed - Dead) 2019-05-22 - Placed on intent calendar [HB3225 Detail]
Download: Texas-2019-HB3225-Comm_Sub.html
By: Springer (Senate Sponsor - Fallon) | H.B. No. 3225 | |
(In the Senate - Received from the House May 6, 2019; | ||
May 10, 2019, read first time and referred to Committee on Finance; | ||
May 17, 2019, reported favorably by the following vote: Yeas 14, | ||
Nays 0; May 17, 2019, sent to printer.) | ||
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relating to the penalty for failing to file or failing to timely | ||
file a Dealer's Motor Vehicle Inventory Tax Statement. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 23.122(n), Tax Code, is amended to read | ||
as follows: | ||
(n) In addition to other penalties provided by law, a dealer | ||
who fails to file or fails to timely file a statement as required by | ||
this section may be required by the collector to pay [ |
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a penalty. A tax lien attaches to the dealer's business personal | ||
property to secure payment of a [ |
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subsection. The appropriate district attorney, criminal district | ||
attorney, county attorney, collector, or person designated by the | ||
collector shall collect a [ |
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brought under this subsection is in the county in which the | ||
violation occurred or in the county in which the owner maintains the | ||
owner's principal place of business or residence. A penalty | ||
imposed [ |
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month or part of a month in which a statement is not filed or timely | ||
filed after it is due. | ||
SECTION 2. Section 23.129(a), Tax Code, is amended to read | ||
as follows: | ||
(a) Subject to Subsection (b): | ||
(1) a chief appraiser may waive a penalty imposed by | ||
Section 23.121(k), 23.1241(j), or 23.127(k); and | ||
(2) a collector may waive a penalty imposed by Section | ||
[ |
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SECTION 3. Section 23.122(n), Tax Code, as amended by this | ||
Act, applies only to a penalty imposed under that subsection for a | ||
dealer's failure to file or failure to timely file a Dealer's Motor | ||
Vehicle Inventory Tax Statement with the county tax | ||
assessor-collector on or after the effective date of this Act. A | ||
dealer's failure to file or failure to timely file a Dealer's Motor | ||
Vehicle Inventory Tax Statement before the effective date of this | ||
Act is governed by the law in effect on the date the statement was | ||
required to be filed with the county tax assessor-collector, and | ||
the former law is continued in effect for that purpose. | ||
SECTION 4. This Act takes effect September 1, 2019. | ||
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