Bill Text: TX HB2981 | 2023-2024 | 88th Legislature | Engrossed
Bill Title: Relating to the methods by which the comptroller may provide certain notices relating to the revocation or suspension of a permit or license or the forfeiture of corporate privileges in this state.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Engrossed - Dead) 2023-05-12 - Referred to Finance [HB2981 Detail]
Download: Texas-2023-HB2981-Engrossed.html
88R15831 SRA-F | ||
By: Hefner | H.B. No. 2981 |
|
||
|
||
relating to the methods by which the comptroller may provide | ||
certain notices relating to the revocation or suspension of a | ||
permit or license or the forfeiture of corporate privileges in this | ||
state. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 111.0047, Tax Code, is amended by | ||
amending Subsection (d) and adding Subsections (e) and (f) to read | ||
as follows: | ||
(d) Notices under this section may be served on the holder | ||
of the permit or license personally or by electronic means or may be | ||
mailed to the holder's address as shown in the records of the | ||
comptroller. | ||
(e) Service by electronic means is complete when the | ||
comptroller transmits the notice using the contact information | ||
provided to the comptroller by the holder of the permit or license | ||
as shown in the records of the comptroller. | ||
(f) Service by mail is complete when the notice is deposited | ||
by the comptroller in a United States Postal Service post office. | ||
SECTION 2. Section 151.203, Tax Code, is amended by | ||
amending Subsection (d) and adding Subsections (e) and (f) to read | ||
as follows: | ||
(d) Notices under this section may be served on the permit | ||
holder personally or by electronic means or may be mailed to the | ||
permittee's address as shown in the records of the comptroller. | ||
(e) Service by electronic means is complete when the | ||
comptroller transmits the notice using the contact information | ||
provided to the comptroller by the permit holder as shown in the | ||
records of the comptroller. | ||
(f) Service by mail is complete when the notice is deposited | ||
by the comptroller in a United States Postal Service post office. | ||
SECTION 3. Section 171.251, Tax Code, is amended to read as | ||
follows: | ||
Sec. 171.251. FORFEITURE OF CORPORATE PRIVILEGES. The | ||
comptroller shall forfeit the corporate privileges of a corporation | ||
on which the franchise tax is imposed if the corporation: | ||
(1) does not file, in accordance with this chapter and | ||
within 45 days after the date notice of forfeiture is mailed or | ||
provided by electronic means, a report required by this chapter; | ||
(2) does not pay, within 45 days after the date notice | ||
of forfeiture is mailed or provided by electronic means, a tax | ||
imposed by this chapter or does not pay, within those 45 days, a | ||
penalty imposed by this chapter relating to that tax; or | ||
(3) does not permit the comptroller to examine under | ||
Section 171.211 [ |
||
SECTION 4. Sections 171.256(c) and (d), Tax Code, are | ||
amended to read as follows: | ||
(c) The comptroller shall mail the notice or send the notice | ||
by electronic means to the corporation at least 45 days before the | ||
forfeiture of corporate privileges. The notice shall be: | ||
(1) addressed to the corporation and mailed to the | ||
address named in the corporation's charter as its principal place | ||
of business or to another known place of business of the corporation | ||
if the notice is mailed to the corporation; or | ||
(2) sent to the corporation by electronic means using | ||
the contact information provided to the comptroller by the | ||
corporation as shown in the records of the comptroller if the notice | ||
is sent to the corporation by electronic means. | ||
(d) The comptroller shall keep at the comptroller's office a | ||
record of the date on which the notice is mailed or sent by | ||
electronic means. For the purposes of this chapter, the notice and | ||
the record of the [ |
||
electronic means constitute legal and sufficient notice of the | ||
forfeiture. | ||
SECTION 5. This Act takes effect September 1, 2023. |