Bill Text: TX SB902 | 2021-2022 | 87th Legislature | Introduced

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Bill Title: Relating to the period during which a purchaser's successor liability for taxes owed by the seller of a business may be enforced.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2021-03-30 - No action taken in committee [SB902 Detail]

Download: Texas-2021-SB902-Introduced.html

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87R5079 SRA-D
By: Perry S.B. No. 902

A BILL TO BE ENTITLED
AN ACT
relating to the period during which a purchaser's successor
liability for taxes owed by the seller of a business may be
enforced.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 111.020, Tax Code, is amended by adding
Subsection (e-1) to read as follows:
(e-1) Notwithstanding Section 111.201 or another period of
limitation provided under this title, an obligation of a purchaser
under this section may not be enforced after three years from the
later of the events described by Subsection (e).
SECTION 2. This Act takes effect September 1, 2021.