Bill Text: TX HB3885 | 2023-2024 | 88th Legislature | Introduced
Bill Title: Relating to the maximum amount of penalties that may be imposed for delinquent taxes and tax reports and the application of taxpayer payments to taxes, penalties, and interest.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2023-03-20 - Referred to Ways & Means [HB3885 Detail]
Download: Texas-2023-HB3885-Introduced.html
| 88R14662 RDS-D | ||
| By: Muñoz, Jr. | H.B. No. 3885 | |
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| relating to the maximum amount of penalties that may be imposed for | ||
| delinquent taxes and tax reports and the application of taxpayer | ||
| payments to taxes, penalties, and interest. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Subchapter B, Chapter 111, Tax Code, is amended | ||
| by adding Section 111.0512 to read as follows: | ||
| Sec. 111.0512. APPLICATION OF TAX PAYMENTS. | ||
| Notwithstanding any other law, the comptroller shall apply a | ||
| payment made by a taxpayer to the amount of tax due before applying | ||
| any portion of the payment to a penalty or interest owed by the | ||
| taxpayer unless the taxpayer provides written instructions for a | ||
| different application of the payment. | ||
| SECTION 2. Section 111.061, Tax Code, is amended by adding | ||
| Subsection (a-1) to read as follows: | ||
| (a-1) Notwithstanding any other law, a penalty imposed on a | ||
| person who fails to pay a tax imposed or file a report required by | ||
| Title 2 or 3 of this code when due may not exceed $500. This | ||
| subsection does not apply to a penalty provided by Subsection (b). | ||
| SECTION 3. Section 111.0512, Tax Code, as added by this Act, | ||
| applies only to a payment received on or after the effective date of | ||
| this Act. A payment received before the effective date of this Act | ||
| is governed by the law in effect on the date the payment was | ||
| received, and the former law is continued in effect for that | ||
| purpose. | ||
| SECTION 4. Section 111.061, Tax Code, as amended by this | ||
| Act, applies only to an amount of tax or a tax report that is | ||
| originally due on or after the effective date of this Act. A penalty | ||
| in connection with an amount of tax or a tax report that was | ||
| originally due before the effective date of this Act is governed by | ||
| the law in effect on the date the tax or tax report was originally | ||
| due, and the former law is continued in effect for that purpose. | ||
| SECTION 5. This Act takes effect September 1, 2023. | ||
