Bill Text: TX HB2525 | 2023-2024 | 88th Legislature | Introduced
Bill Title: Relating to certain tax and fee collection procedures and taxpayer suits.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2023-03-13 - Referred to Ways & Means [HB2525 Detail]
Download: Texas-2023-HB2525-Introduced.html
88R4487 BEF-F | ||
By: Raymond | H.B. No. 2525 |
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relating to certain tax and fee collection procedures and taxpayer | ||
suits. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. The heading to Section 111.0041, Tax Code, is | ||
amended to read as follows: | ||
Sec. 111.0041. RECORDS[ |
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SECTION 2. Section 111.0041(b), Tax Code, is amended to | ||
read as follows: | ||
(b) A taxpayer is required to keep records [ |
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inspection under Subsection (a) for more than four years throughout | ||
any period when: | ||
(1) any tax, penalty, or interest may be assessed, | ||
collected, or refunded by the comptroller; or | ||
(2) an administrative hearing is pending before the | ||
comptroller, or a judicial proceeding is pending, to determine the | ||
amount of the tax, penalty, or interest that is to be assessed, | ||
collected, or refunded. | ||
SECTION 3. Section 111.008(a), Tax Code, is amended to read | ||
as follows: | ||
(a) If the comptroller is not satisfied with a tax report, | ||
[ |
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person, or the amount of an overpayment of tax identified in a tax | ||
report or an audit, including a managed audit, the comptroller may | ||
compute and determine the amount of tax to be paid or the amount to | ||
be credited or refunded from information contained in the report or | ||
from any other information available to the comptroller. | ||
SECTION 4. Section 111.009, Tax Code, is amended by | ||
amending Subsection (b) and adding Subsection (b-1) to read as | ||
follows: | ||
(b) A petition for redetermination must be filed before the | ||
expiration of 60 days after the date the notice of determination is | ||
issued or the redetermination is barred. | ||
(b-1) If a petition for redetermination is not filed before | ||
the expiration of the period provided by Subsection (b) and a suit | ||
is not filed before the expiration of the period provided by Section | ||
112.251 [ |
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expiration of the later of those periods [ |
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SECTION 5. Section 111.104(c), Tax Code, is amended to read | ||
as follows: | ||
(c) A claim for a refund must: | ||
(1) be written; | ||
(2) state [ |
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on which the claim is founded; and | ||
(3) be filed before the expiration of the applicable | ||
limitation period as provided by this code or before the expiration | ||
of six months after a jeopardy or deficiency determination becomes | ||
final, whichever period expires later. | ||
SECTION 6. Sections 112.051(a) and (b), Tax Code, are | ||
amended to read as follows: | ||
(a) If a person [ |
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imposed by this title or collected by the comptroller under any law, | ||
including a local tax collected by the comptroller, is unlawful, | ||
[ |
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the tax may not legally demand or collect the tax, or that an order, | ||
rule, or policy unlawfully or erroneously establishes or implies an | ||
obligation to pay or collect the tax, the person shall pay the | ||
amount [ |
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suit under this subchapter, the person must submit with the payment | ||
a protest. | ||
(b) The protest must be in writing and must state [ |
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SECTION 7. Section 112.052(a), Tax Code, is amended to read | ||
as follows: | ||
(a) A person may bring suit against the state to recover a | ||
tax that [ |
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paid [ |
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SECTION 8. Chapter 112, Tax Code, is amended by adding | ||
Subchapter F to read as follows: | ||
SUBCHAPTER F. SUIT AFTER DETERMINATION | ||
Sec. 112.251. SUIT TO CHALLENGE DETERMINATION. (a) A | ||
person may sue the comptroller to challenge the amount of an | ||
underpayment or overpayment of tax, penalty, or interest that has | ||
been the subject of a jeopardy or deficiency determination. | ||
(b) The suit must be brought against both the comptroller | ||
and the attorney general and must be filed in a district court. | ||
(c) Except as provided by Subsection (d), the suit must be | ||
filed not later than the 60th day after the issue date of the | ||
determination or it is barred. | ||
(d) If the person filed a petition for redetermination under | ||
Section 111.009, the suit must be filed not later than the 60th day | ||
after the issue date of the denial of the motion for rehearing or it | ||
is barred. | ||
Sec. 112.252. APPLICABLE PERIOD. The suit applies only to a | ||
tax liability period that is the subject of the determination. | ||
Sec. 112.253. COLLECTION ACTIONS ENJOINED. After the | ||
comptroller has been timely served in a suit that complies with this | ||
subchapter, the comptroller and the attorney general are enjoined | ||
from collecting disputed amounts from the person bringing the suit | ||
during the pendency of the suit. | ||
Sec. 112.254. ATTORNEY GENERAL TO REPRESENT COMPTROLLER. | ||
The attorney general shall represent the comptroller in a suit | ||
under this subchapter. | ||
Sec. 112.255. TRIAL DE NOVO. In a suit under this | ||
subchapter, the issues shall be tried de novo as are other civil | ||
cases. | ||
Sec. 112.256. JUDGMENT. (a) The amount of a judgment for | ||
the plaintiff shall be credited against any tax, penalty, or | ||
interest imposed by this title and due from the plaintiff. | ||
(b) The remainder of the amount of a judgment not credited | ||
to a tax, penalty, or interest due shall be refunded to the | ||
plaintiff. | ||
(c) The plaintiff is entitled to interest on the amount of | ||
tax included in a judgment for the plaintiff equal to the amount of | ||
interest that would be due if the tax had been deposited in the | ||
suspense account of the comptroller. The interest accrues | ||
beginning from the date that the tax was paid until: | ||
(1) the date that the amount is credited against the | ||
plaintiff's tax liability; or | ||
(2) a date determined by the comptroller that is not | ||
sooner than 10 days before the actual date on which a refund warrant | ||
is issued. | ||
SECTION 9. The following provisions of the Tax Code are | ||
repealed: | ||
(1) Sections 111.0041(c) and (d); | ||
(2) Section 111.105(e); | ||
(3) Section 112.003; | ||
(4) Section 112.052(d); | ||
(5) Section 112.151(f); and | ||
(6) Subchapter E, Chapter 112. | ||
SECTION 10. The repeal by this Act of Subchapter E, Chapter | ||
112, Tax Code, does not apply to a suit brought under that | ||
subchapter before the effective date of this Act. That suit is | ||
governed by the law as it existed immediately before the effective | ||
date of this Act, and the former law is continued in effect for that | ||
purpose. | ||
SECTION 11. This Act applies to a claim for refund, a | ||
determination, or an administrative proceeding that is pending or | ||
in progress on or after the effective date of this Act, without | ||
regard to whether the taxes that are the subject of the claim, | ||
determination, or proceeding were due before, on, or after that | ||
date. | ||
SECTION 12. This Act takes effect September 1, 2023. |