Bill Text: TX HB2171 | 2017-2018 | 85th Legislature | Introduced

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Bill Title: Relating to notice to affected local taxing entities of certain claims for overpayment of sales or use taxes.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2017-04-12 - Left pending in committee [HB2171 Detail]

Download: Texas-2017-HB2171-Introduced.html

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85R1493 TJB-D
By: Guillen H.B. No. 2171

A BILL TO BE ENTITLED
AN ACT
relating to notice to affected local taxing entities of certain
claims for overpayment of sales or use taxes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 151.430, Tax Code, is amended by adding
Subsection (c-1) to read as follows:
(c-1) The comptroller shall notify a municipality, county,
or other local taxing entity if the taxing entity's portion of the
tax for which a refund is claimed or a credit is taken under this
section is equal to or greater than five percent of the amount of
sales and use taxes received by the taxing entity during the
preceding calendar year. The comptroller shall provide the notice
not later than the 30th day after the date the refund is claimed or
the credit is taken.
SECTION 2. This Act applies only to a claim for a refund
made or credit taken on or after the effective date of this Act
without regard to whether the taxes that are the subject of the
claim or credit were due before, on, or after that date.
SECTION 3. This Act takes effect September 1, 2017.