Bill Text: TX HB3471 | 2017-2018 | 85th Legislature | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
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-Introduced.html
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-Introduced.html
85R12050 BEF-D | ||
By: Davis of Dallas | H.B. No. 3471 |
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relating to a sales tax refund or severance tax credit for sales tax | ||
overpayments by certain oil or gas severance taxpayers. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 151.430, Tax Code, is amended by | ||
amending Subsections (a) and (c) and adding Subsection (c-1) to | ||
read as follows: | ||
(a) This section applies to the tax on purchases paid by a | ||
person who holds [ |
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report under Section 201.203, 201.2035, 202.201, or 202.202, who | ||
has purchased taxable items for use in this state, and who has | ||
remitted tax on those items in error to this state or has paid tax on | ||
those items in error to a retailer holding a permit under this | ||
chapter. | ||
(c) A [ |
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obtain reimbursement for amounts determined to have been overpaid | ||
by taking a credit on one or more sales tax returns or by filing a | ||
claim for refund with the comptroller within the limitation period | ||
specified by Subchapter D, Chapter 111. | ||
(c-1) A person who files a report under Section 201.203, | ||
201.2035, 202.201, or 202.202 may obtain reimbursement for amounts | ||
determined to have been overpaid under this chapter by taking a | ||
credit on one or more reports under those sections or by filing a | ||
claim for refund with the comptroller within the limitation period | ||
specified by Subchapter D, Chapter 111. | ||
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. |