Bill Text: TX HB1346 | 2021-2022 | 87th Legislature | Introduced
Bill Title: Relating to a sales tax refund for sales tax overpayments by certain oil or gas severance taxpayers.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2021-05-12 - Laid on the table subject to call [HB1346 Detail]
Download: Texas-2021-HB1346-Introduced.html
| 87R3853 CJC-F | ||
| By: Paddie | H.B. No. 1346 | |
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| relating to a sales tax refund for sales tax overpayments by certain | ||
| oil or gas severance taxpayers. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Subchapter I, Chapter 151, Tax Code, is amended | ||
| by adding Section 151.4305 to read as follows: | ||
| Sec. 151.4305. TAX REFUNDS FOR OIL OR GAS SEVERANCE | ||
| TAXPAYERS. (a) Notwithstanding Section 111.104(b), a person who | ||
| files a report under Section 201.203, 201.2035, 202.201, or 202.202 | ||
| and who does not hold a permit under this chapter may obtain a | ||
| refund for taxes paid under this chapter in error to a person who | ||
| holds a permit under this chapter by filing a claim for refund with | ||
| the comptroller within the limitation period specified by | ||
| Subchapter D, Chapter 111. | ||
| (b) The comptroller by rule may provide additional | ||
| procedures for claiming a refund under this section. | ||
| SECTION 2. The change in law made by this Act does not | ||
| affect tax liability accruing before the effective date of this | ||
| Act. That liability continues in effect as if this Act had not been | ||
| enacted, and the former law is continued in effect for the | ||
| collection of taxes due and for civil and criminal enforcement of | ||
| the liability for those taxes. | ||
| SECTION 3. This Act takes effect September 1, 2021. | ||
