Bill Text: TX SB1385 | 2011-2012 | 82nd Legislature | Enrolled
Bill Title: Relating to the authority of the chief appraiser of an appraisal district or the collector for a taxing unit to waive penalties for failing to file certain documents.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Passed) 2011-05-28 - Effective on 9/1/11 [SB1385 Detail]
Download: Texas-2011-SB1385-Enrolled.html
S.B. No. 1385 |
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relating to the authority of the chief appraiser of an appraisal | ||
district or the collector for a taxing unit to waive penalties for | ||
failing to file certain documents. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Subchapter B, Chapter 23, Tax Code, is amended by | ||
adding Section 23.129 to read as follows: | ||
Sec. 23.129. WAIVER OF CERTAIN PENALTIES. (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 | ||
23.122(n), 23.1242(m), or 23.128(m). | ||
(b) A chief appraiser or collector may waive a penalty under | ||
Subsection (a) only if: | ||
(1) the taxpayer seeking the waiver files a written | ||
application for the waiver with the chief appraiser or collector, | ||
as applicable, not later than the 30th day after the date the | ||
declaration or statement, as applicable, was required to be filed; | ||
(2) the taxpayer's failure to file or failure to timely | ||
file the declaration or statement was a result of: | ||
(A) a natural disaster that made it effectively | ||
impossible for the taxpayer to comply with the filing requirement; | ||
or | ||
(B) an event beyond the control of the taxpayer | ||
that destroyed the taxpayer's property or records; and | ||
(3) the taxpayer is otherwise in compliance with this | ||
chapter. | ||
SECTION 2. This Act takes effect September 1, 2011. | ||
______________________________ | ______________________________ | |
President of the Senate | Speaker of the House | |
I hereby certify that S.B. No. 1385 passed the Senate on | ||
April 28, 2011, by the following vote: Yeas 31, Nays 0. | ||
______________________________ | ||
Secretary of the Senate | ||
I hereby certify that S.B. No. 1385 passed the House on | ||
May 13, 2011, by the following vote: Yeas 144, Nays 0, one | ||
present not voting. | ||
______________________________ | ||
Chief Clerk of the House | ||
Approved: | ||
______________________________ | ||
Date | ||
______________________________ | ||
Governor |