Bill Text: TX HB3471 | 2017-2018 | 85th Legislature | Comm Sub
Bill Title: Relating to a sales tax refund for sales tax overpayments by certain oil or gas severance taxpayers.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2017-05-11 - Placed on General State Calendar [HB3471 Detail]
Download: Texas-2017-HB3471-Comm_Sub.html
| 85R28017 BEF-F | |||
| By: Davis of Dallas | H.B. No. 3471 | ||
| Substitute the following for H.B. No. 3471: | |||
| By: Murphy | C.S.H.B. No. 3471 | ||
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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 151.4304 to read as follows: | ||
| Sec. 151.4304. 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, 2017. | ||
