Bill Text: TX HB3706 | 2023-2024 | 88th Legislature | Introduced
Bill Title: Relating to the contents of a notice provided to a taxable entity that fails to file a franchise tax report when due.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2023-03-20 - Referred to Ways & Means [HB3706 Detail]
Download: Texas-2023-HB3706-Introduced.html
88R6672 BEF-D | ||
By: Harrison | H.B. No. 3706 |
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relating to the contents of a notice provided to a taxable entity | ||
that fails to file a franchise tax report when due. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Subchapter E, Chapter 171, Tax Code, is amended | ||
by adding Section 171.213 to read as follows: | ||
Sec. 171.213. NOTICE OF FAILURE TO TIMELY FILE REPORT. A | ||
notice sent to a taxable entity may not state that the taxable | ||
entity is required to pay a specific amount of franchise tax based | ||
solely on the taxable entity's failure to file a report under this | ||
subchapter when due. | ||
SECTION 2. This Act takes effect immediately if it receives | ||
a vote of two-thirds of all the members elected to each house, as | ||
provided by Section 39, Article III, Texas Constitution. If this | ||
Act does not receive the vote necessary for immediate effect, this | ||
Act takes effect September 1, 2023. |