Bill Text: TX SB586 | 2021-2022 | 87th Legislature | Enrolled
Bill Title: Relating to the filing of certain reports by distributors of certain off-highway vehicles purchased outside this state; providing civil penalties.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Passed) 2021-06-04 - Effective on 9/1/21 [SB586 Detail]
Download: Texas-2021-SB586-Enrolled.html
S.B. No. 586 |
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relating to the filing of certain reports by distributors of | ||
certain off-highway vehicles purchased outside this state; | ||
providing civil penalties. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. The heading to Subchapter I-2, Chapter 151, Tax | ||
Code, is amended to read as follows: | ||
SUBCHAPTER I-2. REPORTS BY MANUFACTURERS AND DISTRIBUTORS OF | ||
CERTAIN OFF-HIGHWAY VEHICLES PURCHASED OUTSIDE THIS STATE | ||
SECTION 2. Section 151.481, Tax Code, is amended by | ||
amending Subdivision (1) and adding Subdivision (1-a) to read as | ||
follows: | ||
(1) "Distributor" means a person that distributes | ||
off-highway vehicles and is required to hold a distributor's | ||
license under Chapter 2301, Occupations Code. | ||
(1-a) "Manufacturer" means a person that manufactures | ||
off-highway vehicles and is required to hold a manufacturer's | ||
license under Chapter 2301, Occupations Code. | ||
SECTION 3. The heading to Section 151.482, Tax Code, is | ||
amended to read as follows: | ||
Sec. 151.482. REPORTS BY MANUFACTURERS AND DISTRIBUTORS. | ||
SECTION 4. Section 151.482(a), Tax Code, is amended to read | ||
as follows: | ||
(a) The comptroller shall require each manufacturer and | ||
distributor to file with the comptroller a report not later than | ||
March 1 of each year listing each warranty issued by the | ||
manufacturer or distributor for a new off-highway vehicle that was, | ||
during the preceding calendar year, sold to a resident of this state | ||
by a retailer located outside this state. The report must: | ||
(1) be in a form prescribed by the comptroller; and | ||
(2) contain, at a minimum, the following information | ||
for each warranty: | ||
(A) the vehicle identification number of the | ||
vehicle; | ||
(B) the make, model, and model year of the | ||
vehicle; and | ||
(C) the name and address, including street name | ||
and number, city, and zip code, of the purchaser of the vehicle. | ||
SECTION 5. Section 151.485, Tax Code, is amended to read as | ||
follows: | ||
Sec. 151.485. CIVIL PENALTY. (a) If a manufacturer or | ||
distributor fails to file a report required by this subchapter or | ||
fails to file a complete report, the comptroller may impose a civil | ||
penalty under Section 151.703(d). | ||
(b) In addition to the penalty imposed under Subsection (a), | ||
a manufacturer or distributor shall pay the state a civil penalty of | ||
not less than $25 or more than $2,000 for each day a violation | ||
continues if the manufacturer or distributor: | ||
(1) violates this subchapter; or | ||
(2) violates a rule adopted to administer or enforce | ||
this subchapter. | ||
SECTION 6. Section 151.486, Tax Code, is amended to read as | ||
follows: | ||
Sec. 151.486. ACTION BY TEXAS DEPARTMENT OF MOTOR VEHICLES. | ||
If a manufacturer or distributor fails to file a report required by | ||
this subchapter or fails to file a complete report, the comptroller | ||
may notify the Texas Department of Motor Vehicles of the failure and | ||
the department may take administrative action against the | ||
manufacturer or distributor for the failure under Chapter 2301, | ||
Occupations Code. | ||
SECTION 7. Section 151.487, Tax Code, is amended to read as | ||
follows: | ||
Sec. 151.487. AUDIT; INSPECTION. The comptroller may | ||
audit, inspect, or otherwise verify a manufacturer's or | ||
distributor's compliance with this subchapter. | ||
SECTION 8. Not later than March 1, 2022, a distributor shall | ||
submit the first report required by Section 151.482, Tax Code, as | ||
amended by this Act. | ||
SECTION 9. This Act takes effect September 1, 2021. | ||
______________________________ | ______________________________ | |
President of the Senate | Speaker of the House | |
I hereby certify that S.B. No. 586 passed the Senate on | ||
April 20, 2021, by the following vote: Yeas 29, Nays 2. | ||
______________________________ | ||
Secretary of the Senate | ||
I hereby certify that S.B. No. 586 passed the House on | ||
May 19, 2021, by the following vote: Yeas 125, Nays 18, two | ||
present not voting. | ||
______________________________ | ||
Chief Clerk of the House | ||
Approved: | ||
______________________________ | ||
Date | ||
______________________________ | ||
Governor |