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A BILL TO BE ENTITLED
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AN ACT
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relating to state fiscal matters; providing penalties. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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ARTICLE 1. FOUNDATION SCHOOL PROGRAM PAYMENTS |
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SECTION 1.01. Subsections (c), (d), and (f), Section |
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42.259, Education Code, are amended to read as follows: |
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(c) Payments from the foundation school fund to each |
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category 2 school district shall be made as follows: |
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(1) 22 percent of the yearly entitlement of the |
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district shall be paid in an installment to be made on or before the |
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25th day of September of a fiscal year; |
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(2) 18 percent of the yearly entitlement of the |
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district shall be paid in an installment to be made on or before the |
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25th day of October; |
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(3) 9.5 percent of the yearly entitlement of the |
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district shall be paid in an installment to be made on or before the |
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25th day of November; |
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(4) 7.5 percent of the yearly entitlement of the |
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district shall be paid in an installment to be made on or before the |
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25th day of April; |
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(5) five percent of the yearly entitlement of the |
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district shall be paid in an installment to be made on or before the |
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25th day of May; |
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(6) 10 percent of the yearly entitlement of the |
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district shall be paid in an installment to be made on or before the |
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25th day of June; |
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(7) 13 percent of the yearly entitlement of the |
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district shall be paid in an installment to be made on or before the |
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25th day of July; and |
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(8) 15 percent of the yearly entitlement of the |
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district shall be paid in an installment to be made after the 5th |
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day of September and not later than the 10th day of September of the |
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calendar year following the calendar year of the payment made under |
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Subdivision (1) [on or before the 25th day of August]. |
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(d) Payments from the foundation school fund to each |
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category 3 school district shall be made as follows: |
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(1) 45 percent of the yearly entitlement of the |
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district shall be paid in an installment to be made on or before the |
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25th day of September of a fiscal year; |
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(2) 35 percent of the yearly entitlement of the |
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district shall be paid in an installment to be made on or before the |
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25th day of October; and |
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(3) 20 percent of the yearly entitlement of the |
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district shall be paid in an installment to be made after the 5th |
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day of September and not later than the 10th day of September of the |
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calendar year following the calendar year of the payment made under |
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Subdivision (1) [on or before the 25th day of August]. |
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(f) Except as provided by Subsection (c)(8) or (d)(3), any |
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[Any] previously unpaid additional funds from prior fiscal years |
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owed to a district shall be paid to the district together with the |
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September payment of the current fiscal year entitlement. |
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SECTION 1.02. Subsection (c), Section 466.355, Government |
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Code, is repealed. |
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SECTION 1.03. The changes made by this article to Section |
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42.259, Education Code, apply only to a payment from the foundation |
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school fund that is made on or after the effective date of this Act. |
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A payment to a school district from the foundation school fund that |
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is made before that date is governed by Section 42.259, Education |
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Code, as it existed before amendment by this article, and the former |
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law is continued in effect for that purpose. |
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ARTICLE 2. SALE OF CERTAIN STATE PROPERTY |
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SECTION 2.01. (a) Not later than August 31, 2013, the |
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General Land Office shall offer for sale on behalf of each holder of |
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real property the tracts of real property described by Section 2.02 |
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of this article. |
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(b) Except as otherwise provided by this article, the sale |
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shall be conducted as provided by Section 31.158, Natural Resources |
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Code. |
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SECTION 2.02. Section 2.01 of this article applies to |
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property described as follows: |
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(1) GLO State Real Property ID OA-1900, described as: |
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All of Outlot 55, Division E, and all of Outlot 56, save and except |
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the northwest 171 by 171 feet of Outlot 56, Division E, plus the |
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vacated portion of East 16th Street, City of Austin, Travis County; |
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(2) GLO State Real Property ID OA-2402, described as: |
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46.19 acres out of the George W. Spear League, Austin, Travis |
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County, as described in Volume 776, Page 225, of the Travis County |
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Deed Records; |
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(3) GLO State Real Property ID OA-1905, described as: |
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The northeast 1/4, the north 1/2 of the southeast 1/4 and the east 5 |
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feet of the northwest 1/4 and east 5 feet of the north 1/2 of the |
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southwest 1/4, all in Outlot 42, Division E, City of Austin, Travis |
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County; |
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(4) GLO State Real Property ID OA-2177, described as: |
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Lot 25-A, Capitol Business park, 1-A, a subdivision of Travis |
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County according to the plat recorded in Volume 81, page 110, plat |
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records, Austin, Travis County; |
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(5) Parcel B, approximately 895.99 acres, of GLO State |
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Real Property ID OA-702, described as: 895.99 acres out of the |
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Stephen Manning Survey, A-31, Walker County; |
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(6) GLO State Real Property ID OA-1913, described as: |
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A 2.32 acre tract of land being the easterly 79 feet, more or less, |
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of the southern half of Block 54, Division E, excluding a 20 foot |
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alley, as shown on a map of the Original City of Austin, in the |
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General Land Office for the State of Texas in the City of Austin, |
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Travis County; |
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(7) Parcel B, approximately 13 acres, of GLO State |
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Real Property ID OA-702, described as: A 13 acre tract of land, |
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more or less, being that part of the McKinney Falls State |
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Park/Headquarters lying west of East Stassney Lane, out of the |
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Santiago Del Valle Grant, Austin, Travis County; |
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(8) Parcel B, approximately 20 acres, of GLO State |
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Real Property ID OA-736, described as: Approximately 20 acres out |
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of a 78.182 acre tract being all of Blocks 20 and 21 of the Lon C. |
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Hill subdivision of shares 6, 7, 8, and 9 of the Concepcion de |
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Carricitos Grant, Cameron County; |
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(9) GLO State Real Property ID OA-2144, described as: |
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0.344 acres of land consisting of Lot 8, Block 2, Twin Circle |
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Estates Addition, City of Wortham, Freestone County; |
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(10) Parcel A, approximately 33 acres, of GLO State |
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Real Property ID OA-752, described as: 33 acres being out of the |
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south half of Section 51, Blind Asylum Land Survey, Abilene, Taylor |
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County; and |
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(11) GLO State Real Property ID OA-2139, described as: |
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Lot 11, Plantation Acres, Marlin, Falls County. |
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SECTION 2.03. The proceeds from the sales authorized by |
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Section 2.01 of this article shall be deposited in the state |
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treasury to the credit of the general revenue fund. |
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ARTICLE 3. CUSTOMS BROKERS |
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SECTION 3.01. Subsections (a-1), (f), and (f-1), Section |
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151.157, Tax Code, are amended to read as follows: |
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(a-1) The comptroller shall maintain a password-protected |
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website that a customs broker, or an authorized employee of a |
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customs broker, licensed under this section must use to prepare |
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documentation to show the exemption of tangible personal property |
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under Section 151.307(b)(2). The comptroller shall require a |
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customs broker or authorized employee to use the website to |
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actually produce the documentation after providing all necessary |
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information. The comptroller shall use the information provided by |
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a customs broker or authorized employee under this subsection as |
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necessary to enforce this section and Section 151.307. [The
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comptroller shall provide an alternate method to prepare
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documentation to show the exemption of tangible personal property
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under Section 151.307(b)(2) in those instances when the
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password-protected website is unavailable due to technical or
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communication problems.] |
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(f) The comptroller may suspend or revoke a license issued |
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under this section if the customs broker does not comply with |
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Section 151.1575(c) or issues documentation that is false [to
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obtain a refund of taxes paid on tangible personal property not
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exported or to assist another person in obtaining such a refund]. |
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The comptroller may determine the length of suspension or |
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revocation necessary for the enforcement of this chapter and the |
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comptroller's rules. A proceeding to suspend or revoke a license |
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under this subsection is a contested case under Chapter 2001, |
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Government Code. Judicial review is by trial de novo. The district |
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courts of Travis County have exclusive original jurisdiction of a |
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suit under this section. |
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(f-1) In addition to any other penalty provided by law, the |
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comptroller may require a customs broker to pay to the comptroller |
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the amount of any tax refunded and the amount of any penalty imposed |
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under Section 151.1575(c) if the customs broker did not comply with |
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this section or the rules adopted by the comptroller under this |
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section [in relation to the refunded tax]. |
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SECTION 3.02. Subsections (b) and (c), Section 151.1575, |
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Tax Code, are amended to read as follows: |
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(b) A customs broker licensed by the comptroller or an |
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authorized employee of the customs broker may issue and deliver |
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documentation under Subsection (a) at any time after the tangible |
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personal property is purchased and the broker or employee completes |
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the process required by Subsection (a). The documentation must |
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include: |
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(1) the name and address of the customs broker; |
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(2) the license number of the customs broker; |
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(3) the name and address of the purchaser; |
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(4) the name and address of the place at which the |
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property was purchased; |
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(5) the date and time of the sale; |
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(6) a description and the quantity of the property; |
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(7) the sales price of the property; |
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(8) the foreign country destination of the property, |
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which may not be the place of export; |
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(9) the date and time: |
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(A) at which the customs broker or authorized |
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employee watched the property cross the border of the United |
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States; |
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(B) at which the customs broker or authorized |
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employee watched the property being placed on a common carrier for |
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delivery outside the territorial limits of the United States; or |
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(C) the property is expected to arrive in the |
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foreign country destination, as stated by the purchaser; |
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(10) a declaration signed by the customs broker or an |
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authorized employee of the customs broker stating that: |
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(A) the customs broker is a licensed Texas |
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customs broker; and |
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(B) the customs broker or authorized employee |
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inspected the property and the original receipt for the property; |
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and |
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(11) an export certification stamp issued by the |
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comptroller. |
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(c) The comptroller may require a customs broker to pay the |
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comptroller the amount of any tax refunded if the customs broker |
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does not comply with this section, Section 151.157, or the rules |
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adopted by the comptroller under this section or Section 151.157. |
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In addition to the amount of the refunded tax, the comptroller may |
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require the customs broker to pay a penalty of [in an amount equal
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to the amount of the refunded tax, but] not less than $500 nor more |
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than $5,000. The comptroller and the state may deduct any penalties |
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to be paid by a customs broker from the broker's posted bond. |
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SECTION 3.03. Subsection (g), Section 151.158, Tax Code, is |
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amended to read as follows: |
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(g) The comptroller shall charge $2.10 [$1.60] for each |
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stamp. The comptroller shall use $1.60 of the money from the sale |
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of the stamps only for costs related to producing the stamps, |
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including costs of materials, labor, and overhead. The comptroller |
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shall use the remaining 50 cents only for enforcement of the laws |
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relating to customs brokers under this title. Any unspent money |
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shall be deposited to the credit of the general revenue fund. |
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Customs brokers who return unused stamps to the comptroller's |
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office on a quarterly basis shall get credit towards the purchase of |
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new stamps. |
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SECTION 3.04. The change in law made by this article applies |
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only to documentation issued on or after the effective date of this |
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article. Documentation issued before the effective date of this |
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article is governed by the law in effect on the date the |
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documentation was issued, and that law is continued in effect for |
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that purpose. |
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ARTICLE 4. STATE SALES AND FRANCHISE TAX REFUNDS FOR CERTAIN AD |
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VALOREM TAXPAYERS |
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SECTION 4.01. Subchapter F, Chapter 111, Tax Code, is |
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repealed. |
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SECTION 4.02. The repeal of Subchapter F, Chapter 111, Tax |
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Code, by this article does not affect an eligible person's right to |
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claim a refund of state sales and use and state franchise taxes that |
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was established under Section 111.301, Tax Code, in relation to |
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taxes paid before the effective date of this article in a calendar |
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year for which the person paid ad valorem taxes to a school district |
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as provided by Section 111.301, Tax Code, before the effective date |
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of this article. An eligible person's right to claim a refund of |
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state sales and use and state franchise taxes that was established |
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under Section 111.301, Tax Code, in relation to taxes paid before |
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the effective date of this article in a calendar year for which the |
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person paid ad valorem taxes to a school district as provided by |
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Section 111.301, Tax Code, before the effective date of this |
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article is governed by the law in effect on the date the right to |
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claim the refund was established, and the former law is continued in |
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effect for that purpose. |
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ARTICLE 5. STATE PURCHASING |
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SECTION 5.01. Section 2155.082, Government Code, is amended |
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to read as follows: |
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Sec. 2155.082. PROVIDING CERTAIN PURCHASING SERVICES ON |
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FEE-FOR-SERVICE BASIS OR THROUGH BENEFIT FUNDING. (a) The |
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comptroller [commission] may provide open market purchasing |
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services on a fee-for-service basis for state agency purchases that |
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are delegated to an agency under Section 2155.131, 2155.132, |
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[2155.133,] or 2157.121 or that are exempted from the purchasing |
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authority of the comptroller [commission]. The comptroller |
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[commission] shall set the fees in an amount that recovers the |
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comptroller's [commission's] costs in providing the services. |
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(b) The comptroller [commission] shall publish a schedule |
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of [its] fees for services that are subject to this section. The |
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schedule must include the comptroller's [commission's] fees for: |
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(1) reviewing bid and contract documents for clarity, |
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completeness, and compliance with laws and rules; |
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(2) developing and transmitting invitations to bid; |
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(3) receiving and tabulating bids; |
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(4) evaluating and determining which bidder offers the |
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best value to the state; |
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(5) creating and transmitting purchase orders; and |
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(6) participating in agencies' request for proposal |
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processes. |
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(c) The comptroller may engage a consultant to assist with a |
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particular procurement on behalf of a state agency and pay the |
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consultant from the cost savings realized by the state agency. |
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ARTICLE 6. UNCLAIMED PROPERTY |
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SECTION 6.01. Subsection (a), Section 72.101, Property |
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Code, is amended to read as follows: |
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(a) Except as provided by this section and Sections 72.1015, |
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72.1016, 72.1017, and 72.102, personal property is presumed |
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abandoned if, for longer than three years: |
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(1) the existence and location of the owner of the |
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property is unknown to the holder of the property; and |
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(2) according to the knowledge and records of the |
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holder of the property, a claim to the property has not been |
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asserted or an act of ownership of the property has not been |
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exercised. |
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SECTION 6.02. Subchapter B, Chapter 72, Property Code, is |
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amended by adding Section 72.1017 to read as follows: |
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Sec. 72.1017. UTILITY DEPOSITS. (a) In this section: |
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(1) "Utility" has the meaning assigned by Section |
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183.001, Utilities Code. |
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(2) "Utility deposit" is a refundable money deposit a |
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utility requires a user of the utility service to pay as a condition |
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of initiating the service. |
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(b) Notwithstanding Section 73.102, a utility deposit is |
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presumed abandoned on the latest of: |
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(1) the first anniversary of the date a refund check |
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for the utility deposit was payable to the owner of the deposit; |
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(2) the first anniversary of the date the utility last |
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received documented communication from the owner of the utility |
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deposit; or |
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(3) the first anniversary of the date the utility |
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issued a refund check for the deposit payable to the owner of the |
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deposit if, according to the knowledge and records of the utility or |
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payor of the check, during that period, a claim to the check has not |
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been asserted or an act of ownership by the payee has not been |
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exercised. |
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SECTION 6.03. Subsection (c), Section 72.102, Property |
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Code, is amended to read as follows: |
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(c) A money order to which Subsection (a) applies is |
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presumed to be abandoned on the latest of: |
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(1) the third [seventh] anniversary of the date on |
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which the money order was issued; |
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(2) the third [seventh] anniversary of the date on |
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which the issuer of the money order last received from the owner of |
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the money order communication concerning the money order; or |
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(3) the third [seventh] anniversary of the date of the |
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last writing, on file with the issuer, that indicates the owner's |
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interest in the money order. |
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SECTION 6.04. Section 72.103, Property Code, is amended to |
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read as follows: |
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Sec. 72.103. PRESERVATION OF PROPERTY. Notwithstanding any |
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other provision of this title except a provision of this section or |
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Section 72.1016 relating to a money order or a stored value card, a |
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holder of abandoned property shall preserve the property and may |
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not at any time, by any procedure, including a deduction for |
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service, maintenance, or other charge, transfer or convert to the |
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profits or assets of the holder or otherwise reduce the value of the |
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property. For purposes of this section, value is determined as of |
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the date of the last transaction or contact concerning the |
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property, except that in the case of a money order, value is |
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determined as of the date the property is presumed abandoned under |
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Section 72.102(c). If a holder imposes service, maintenance, or |
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other charges on a money order prior to the time of presumed |
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abandonment, such charges may not exceed the amount of $1 [50 cents] |
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per month for each month the money order remains uncashed prior to |
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the month in which the money order is presumed abandoned. |
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SECTION 6.05. Section 73.101, Property Code, is amended by |
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amending Subsection (a) and adding Subsection (c) to read as |
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follows: |
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(a) An account or safe deposit box is presumed abandoned if: |
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(1) except as provided by Subsection (c), the account |
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or safe deposit box has been inactive for at least five years as |
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determined under Subsection (b); |
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(2) the location of the depositor of the account or |
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owner of the safe deposit box is unknown to the depository; and |
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(3) the amount of the account or the contents of the |
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box have not been delivered to the comptroller in accordance with |
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Chapter 74. |
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(c) If the account is a checking or savings account or is a |
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matured certificate of deposit, the account is presumed abandoned |
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if the account has been inactive for at least three years as |
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determined under Subsection (b)(1). |
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SECTION 6.06. Subsection (a), Section 74.101, Property |
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Code, is amended to read as follows: |
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(a) Each holder who on June 1 [30] holds property that is |
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presumed abandoned under Chapter 72, 73, or 75 of this code or under |
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Chapter 154, Finance Code, shall file a report of that property on |
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or before the following July [November] 1. The comptroller may |
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require the report to be in a particular format, including a format |
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that can be read by a computer. |
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SECTION 6.07. Subsection (a), Section 74.1011, Property |
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Code, is amended to read as follows: |
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(a) Except as provided by Subsection (b), a holder who on |
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June 1 [30] holds property valued at more than $250 that is presumed |
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abandoned under Chapter 72, 73, or 75 of this code or Chapter 154, |
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Finance Code, shall, on or before the preceding May [following
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August] 1, mail to the last known address of the known owner written |
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notice stating that: |
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(1) the holder is holding the property; and |
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(2) the holder may be required to deliver the property |
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to the comptroller on or before July [November] 1 if the property is |
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not claimed. |
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SECTION 6.08. Subsections (a) and (c), Section 74.301, |
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Property Code, are amended to read as follows: |
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(a) Except as provided by Subsection (c), each holder who on |
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June 1 [30] holds property that is presumed abandoned under Chapter |
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72, 73, or 75 shall deliver the property to the comptroller on or |
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before the following July [November] 1 accompanied by the report |
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required to be filed under Section 74.101. |
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(c) If the property subject to delivery under Subsection (a) |
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is the contents of a safe deposit box, the comptroller may instruct |
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a holder to deliver the property on a specified date before July |
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[November] 1 of the following year. |
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SECTION 6.09. Subsection (e), Section 74.601, Property |
|
Code, is amended to read as follows: |
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(e) The comptroller on receipt or from time to time may |
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[from time to time] sell securities, including stocks, bonds, and |
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mutual funds, received under this chapter or any other statute |
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requiring the delivery of unclaimed property to the comptroller and |
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use the proceeds to buy, exchange, invest, or reinvest in |
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marketable securities. When making or selling the investments, the |
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comptroller shall exercise the judgment and care of a prudent |
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person. |
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SECTION 6.10. Section 74.708, Property Code, is amended to |
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read as follows: |
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Sec. 74.708. PROPERTY HELD IN TRUST. A holder who on June 1 |
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[30] holds property presumed abandoned under Chapters 72-75 holds |
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the property in trust for the benefit of the state on behalf of the |
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missing owner and is liable to the state for the full value of the |
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property, plus any accrued interest and penalty. A holder is not |
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required by this section to segregate or establish trust accounts |
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for the property provided the property is timely delivered to the |
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comptroller in accordance with Section 74.301. |
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SECTION 6.11. A charge imposed on a money order under |
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Section 72.103, Property Code, by a holder before the effective |
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date of this article is governed by the law applicable to the charge |
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immediately before the effective date of this article, and the |
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holder may retain the charge. |
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ARTICLE 7. CLASSIFICATION OF JUDICIAL AND COURT PERSONNEL |
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TRAINING FUND |
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SECTION 7.01. Section 56.001, Government Code, is amended |
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to read as follows: |
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Sec. 56.001. JUDICIAL AND COURT PERSONNEL TRAINING FUND. |
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(a) The judicial and court personnel training fund is an account |
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in the general revenue fund. Money in the judicial and court |
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personnel training fund may be appropriated only to [created in the
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state treasury and shall be administered by] the court of criminal |
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appeals for the uses authorized in Section 56.003. |
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(b) [(i)] On requisition of the court of criminal appeals, |
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the comptroller shall draw a warrant on the fund for the amount |
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specified in the requisition for a use authorized in Section |
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56.003. A warrant may not exceed the amount appropriated for any |
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one fiscal year. [At the end of each state fiscal year, any
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unexpended balance in the fund in excess of $500,000 shall be
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transferred to the general revenue fund.] |
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ARTICLE 8. PROCESS SERVER CERTIFICATION FEES |
|
SECTION 8.01. Subchapter A, Chapter 51, Government Code, is |
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amended by adding Section 51.008 to read as follows: |
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Sec. 51.008. FEES FOR PROCESS SERVER CERTIFICATION. |
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(a) The process server review board established by supreme court |
|
order may recommend to the supreme court the fees to be charged for |
|
process server certification and renewal of certification. The |
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supreme court must approve the fees recommended by the process |
|
server review board before the fees may be collected. |
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(b) If a certification is issued or renewed for a term that |
|
is less than the certification period provided by supreme court |
|
rule, the fee for the certification shall be prorated so that the |
|
process server pays only that portion of the fee that is allocable |
|
to the period during which the certification is valid. On renewal |
|
of the certification on the new expiration date, the process server |
|
must pay the entire certification renewal fee. |
|
(c) The Office of Court Administration of the Texas Judicial |
|
System may collect the fees recommended by the process server |
|
review board and approved by the supreme court. Fees collected |
|
under this section shall be sent to the comptroller for deposit to |
|
the credit of the general revenue fund. |
|
(d) Fees collected under this section may be appropriated to |
|
the Office of Court Administration of the Texas Judicial System for |
|
the support of regulatory programs for process servers and |
|
guardians. |
|
SECTION 8.02. (a) The fees recommended and approved under |
|
Section 51.008, Government Code, as added by this article, apply |
|
to: |
|
(1) each person who holds a process server |
|
certification on the effective date of this article; and |
|
(2) each person who applies for process server |
|
certification on or after the effective date of this article. |
|
(b) The Office of Court Administration of the Texas Judicial |
|
System shall prorate the process server certification fee so that a |
|
person who holds a process server certification on the effective |
|
date of this article pays only that portion of the fee that is |
|
allocable to the period during which the certification is valid. On |
|
renewal of the certification on the new expiration date, the entire |
|
certification renewal fee is payable. |
|
ARTICLE 9. FEES FOR DELIVERY OF CERTAIN PETROLEUM PRODUCTS |
|
SECTION 9.01. Subsection (b), Section 26.3574, Water Code, |
|
is amended to read as follows: |
|
(b) A fee is imposed on the delivery of a petroleum product |
|
on withdrawal from bulk of that product as provided by this |
|
subsection. Each operator of a bulk facility on withdrawal from |
|
bulk of a petroleum product shall collect from the person who orders |
|
the withdrawal a fee in an amount determined as follows: |
|
(1) $3.75 for each delivery into a cargo tank having a |
|
capacity of less than 2,500 gallons [for the state fiscal year
|
|
beginning September 1, 2007, through the state fiscal year ending
|
|
August 31, 2011]; |
|
(2) $7.50 for each delivery into a cargo tank having a |
|
capacity of 2,500 gallons or more but less than 5,000 gallons [for
|
|
the state fiscal year beginning September 1, 2007, through the
|
|
state fiscal year ending August 31, 2011]; |
|
(3) $11.75 for each delivery into a cargo tank having a |
|
capacity of 5,000 gallons or more but less than 8,000 gallons [for
|
|
the state fiscal year beginning September 1, 2007, through the
|
|
state fiscal year ending August 31, 2011]; |
|
(4) $15.00 for each delivery into a cargo tank having a |
|
capacity of 8,000 gallons or more but less than 10,000 gallons [for
|
|
the state fiscal year beginning September 1, 2007, through the
|
|
state fiscal year ending August 31, 2011]; and |
|
(5) $7.50 for each increment of 5,000 gallons or any |
|
part thereof delivered into a cargo tank having a capacity of 10,000 |
|
gallons or more [for the state fiscal year beginning September 1,
|
|
2007, through the state fiscal year ending August 31, 2011]. |
|
ARTICLE 10. REMITTANCE AND ALLOCATION OF CERTAIN MOTOR FUELS |
|
TAXES |
|
SECTION 10.01. Section 162.113, Tax Code, is amended by |
|
adding Subsections (a-1), (a-2), (a-3), and (a-4) to read as |
|
follows: |
|
(a-1) On August 28, 2013, each licensed distributor and |
|
licensed importer shall remit to the supplier or permissive |
|
supplier, as applicable, a tax prepayment in an amount equal to 25 |
|
percent of the tax imposed by Section 162.101 for gasoline removed |
|
at the terminal rack during July 2013 by the licensed distributor or |
|
licensed importer, without accounting for any credit or allowance |
|
to which the licensed distributor or licensed importer is entitled. |
|
The supplier or permissive supplier shall remit the tax prepayment |
|
received under this subsection to the comptroller by electronic |
|
funds transfer on August 30, 2013, without accounting for any |
|
credit or allowance to which the supplier or permissive supplier is |
|
entitled. Subsections (c)-(e) do not apply to the tax prepayment |
|
under this subsection. |
|
(a-2) A licensed distributor or licensed importer may take a |
|
credit against the amount of tax imposed by Section 162.101 for |
|
gasoline removed at a terminal rack during August 2013 that is |
|
required to be remitted to the supplier or permissive supplier, as |
|
applicable, under Subsection (a) in September 2013. The amount of |
|
the credit is equal to the amount of any tax prepayment remitted by |
|
the licensed distributor or licensed importer as required by |
|
Subsection (a-1). |
|
(a-3) Subsections (a-1) and (a-2) apply to a supplier or an |
|
affiliate of a supplier who removes gasoline at the terminal rack |
|
for distribution to the same extent and in the same manner that |
|
those subsections apply to a licensed distributor or licensed |
|
importer. |
|
(a-4) Subsections (a-1), (a-2), and (a-3) and this |
|
subsection expire September 1, 2015. |
|
SECTION 10.02. Section 162.214, Tax Code, is amended by |
|
adding Subsections (a-1), (a-2), (a-3), and (a-4) to read as |
|
follows: |
|
(a-1) On August 28, 2013, each licensed distributor and |
|
licensed importer shall remit to the supplier or permissive |
|
supplier, as applicable, a tax prepayment in an amount equal to 25 |
|
percent of the tax imposed by Section 162.201 for diesel fuel |
|
removed at the terminal rack during July 2013 by the licensed |
|
distributor or licensed importer, without accounting for any credit |
|
or allowance to which the licensed distributor or licensed importer |
|
is entitled. The supplier or permissive supplier shall remit the |
|
tax prepayment received under this subsection to the comptroller by |
|
electronic funds transfer on August 30, 2013, without accounting |
|
for any credit or allowance to which the supplier or permissive |
|
supplier is entitled. Subsections (c)-(e) do not apply to the tax |
|
prepayment under this subsection. |
|
(a-2) A licensed distributor or licensed importer may take a |
|
credit against the amount of tax imposed by Section 162.201 for |
|
diesel fuel removed at a terminal rack during August 2013 that is |
|
required to be remitted to the supplier or permissive supplier, as |
|
applicable, under Subsection (a) in September 2013. The amount of |
|
the credit is equal to any tax prepayment remitted by the licensed |
|
distributor or licensed importer as required by Subsection (a-1). |
|
(a-3) Subsections (a-1) and (a-2) apply to a supplier or an |
|
affiliate of a supplier who removes diesel fuel at the terminal rack |
|
for distribution to the same extent and in the same manner that |
|
those subsections apply to a licensed distributor or licensed |
|
importer. |
|
(a-4) Subsections (a-1), (a-2), and (a-3) and this |
|
subsection expire September 1, 2015. |
|
SECTION 10.03. Section 162.503, Tax Code, is amended to |
|
read as follows: |
|
Sec. 162.503. ALLOCATION OF GASOLINE TAX. (a) On or |
|
before the fifth workday after the end of each month, the |
|
comptroller, after making all deductions for refund purposes and |
|
for the amounts allocated under Sections 162.502 and 162.5025, |
|
shall allocate the net remainder of the taxes collected under |
|
Subchapter B as follows: |
|
(1) one-fourth of the tax shall be deposited to the |
|
credit of the available school fund; |
|
(2) one-half of the tax shall be deposited to the |
|
credit of the state highway fund for the construction and |
|
maintenance of the state road system under existing law; and |
|
(3) from the remaining one-fourth of the tax the |
|
comptroller shall: |
|
(A) deposit to the credit of the county and road |
|
district highway fund all the remaining tax receipts until a total |
|
of $7,300,000 has been credited to the fund each fiscal year; and |
|
(B) after the amount required to be deposited to |
|
the county and road district highway fund has been deposited, |
|
deposit to the credit of the state highway fund the remainder of the |
|
one-fourth of the tax, the amount to be provided on the basis of |
|
allocations made each month of the fiscal year, which sum shall be |
|
used by the Texas Department of Transportation for the |
|
construction, improvement, and maintenance of farm-to-market |
|
roads. |
|
(b) Notwithstanding Subsection (a), the comptroller may not |
|
allocate revenue otherwise required to be allocated under |
|
Subsection (a) during August 2013 before the first workday of |
|
September 2013. The revenue shall be allocated as otherwise |
|
provided by Subsection (a) not later than the fifth workday of |
|
September 2013. This subsection expires September 1, 2015. |
|
SECTION 10.04. Section 162.504, Tax Code, is amended to |
|
read as follows: |
|
Sec. 162.504. ALLOCATION OF DIESEL FUEL TAX. (a) On or |
|
before the fifth workday after the end of each month, the |
|
comptroller, after making deductions for refund purposes, for the |
|
administration and enforcement of this chapter, and for the amounts |
|
allocated under Section 162.5025, shall allocate the remainder of |
|
the taxes collected under Subchapter C as follows: |
|
(1) one-fourth of the taxes shall be deposited to the |
|
credit of the available school fund; and |
|
(2) three-fourths of the taxes shall be deposited to |
|
the credit of the state highway fund. |
|
(b) Notwithstanding Subsection (a), the comptroller may not |
|
allocate revenue otherwise required to be allocated under |
|
Subsection (a) during August 2013 before the first workday of |
|
September 2013. The revenue shall be allocated as otherwise |
|
provided by Subsection (a) not later than the fifth workday of |
|
September 2013. This subsection expires September 1, 2015. |
|
SECTION 10.05. The expiration of the amendments made to the |
|
Tax Code in accordance with this article does not affect tax |
|
liability accruing before the expiration of those amendments. That |
|
liability continues in effect as if the amendments had not expired, |
|
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. |
|
ARTICLE 11. REMITTANCE OF MIXED BEVERAGE TAXES AND TAXES AND FEES |
|
ON CERTAIN ALCOHOLIC BEVERAGES |
|
SECTION 11.01. Section 34.04, Alcoholic Beverage Code, is |
|
amended by adding Subsections (c), (d), and (e) to read as follows: |
|
(c) In August 2013, a permittee shall remit a tax prepayment |
|
of taxes due to be remitted in September 2013 that is equal to 25 |
|
percent of the amount the permittee is otherwise required to remit |
|
during August 2013 under the reporting system prescribed by the |
|
commission. The prepayment is in addition to the amount the |
|
permittee is otherwise required to remit during August. The |
|
permittee shall remit the additional payment in conjunction with |
|
the report and payment otherwise required during that month. |
|
(d) A permittee who remits the additional payment as |
|
required by Subsection (c) may take a credit in the amount of the |
|
additional payment against the next payment due under the reporting |
|
system prescribed by the commission. |
|
(e) Subsections (c) and (d) and this subsection expire |
|
September 1, 2015. |
|
SECTION 11.02. Section 48.04, Alcoholic Beverage Code, is |
|
amended by adding Subsections (c), (d), and (e) to read as follows: |
|
(c) In August 2013, a permittee shall remit a tax prepayment |
|
of taxes due to be remitted in September 2013 that is equal to 25 |
|
percent of the amount the permittee is otherwise required to remit |
|
during August 2013 under the reporting system prescribed by the |
|
commission. The prepayment is in addition to the amount the |
|
permittee is otherwise required to remit during August. The |
|
permittee shall remit the additional payment in conjunction with |
|
the report and payment otherwise required during that month. |
|
(d) A permittee who remits the additional payment as |
|
required by Subsection (c) may take a credit in the amount of the |
|
additional payment against the next payment due under the reporting |
|
system prescribed by the commission. |
|
(e) Subsections (c) and (d) and this subsection expire |
|
September 1, 2015. |
|
SECTION 11.03. Section 201.07, Alcoholic Beverage Code, is |
|
amended to read as follows: |
|
Sec. 201.07. DUE DATE. (a) The tax on liquor is due and |
|
payable on the 15th of the month following the first sale, together |
|
with a report on the tax due. |
|
(b) In August 2013, each permittee who is liable for the |
|
taxes imposed by this subchapter shall remit a tax prepayment of |
|
taxes due to be remitted in September 2013 that is equal to 25 |
|
percent of the amount the permittee is otherwise required to remit |
|
during August 2013 under Subsection (a). The prepayment is in |
|
addition to the amount the permittee is otherwise required to remit |
|
during August. The permittee shall remit the additional payment in |
|
conjunction with the report and payment otherwise required during |
|
that month. |
|
(c) A permittee who remits the additional payment as |
|
required by Subsection (b) may take a credit in the amount of the |
|
additional payment against the next payment due under Subsection |
|
(a). |
|
(d) Subsections (b) and (c) and this subsection expire |
|
September 1, 2015. |
|
SECTION 11.04. Section 201.43, Alcoholic Beverage Code, is |
|
amended by amending Subsection (b) and adding Subsections (c), (d), |
|
and (e) to read as follows: |
|
(b) The tax is due and payable on the 15th day of the month |
|
following the month in which the taxable first sale occurs, |
|
together with a report on the tax due. |
|
(c) In August 2013, each permittee who is liable for the tax |
|
imposed by this subchapter shall remit a tax prepayment of taxes due |
|
to be remitted in September 2013 that is equal to 25 percent of the |
|
amount the permittee is otherwise required to remit during August |
|
2013 under Subsection (b). The prepayment is in addition to the |
|
amount the permittee is otherwise required to remit during August. |
|
The permittee shall remit the additional payment in conjunction |
|
with the report and payment otherwise required during that month. |
|
(d) A permittee who remits the additional payment as |
|
required by Subsection (c) may take a credit in the amount of the |
|
additional payment against the next payment due under Subsection |
|
(b). |
|
(e) Subsections (c) and (d) and this subsection expire |
|
September 1, 2015. |
|
SECTION 11.05. Section 203.03, Alcoholic Beverage Code, is |
|
amended by amending Subsection (b) and adding Subsections (c), (d), |
|
and (e) to read as follows: |
|
(b) The tax is due and payable on the 15th day of the month |
|
following the month in which the taxable first sale occurs, |
|
together with a report on the tax due. |
|
(c) Each licensee who is liable for the tax imposed by this |
|
chapter shall remit a tax prepayment of taxes due to be remitted in |
|
September 2013 that is equal to 25 percent of the amount the |
|
licensee is otherwise required to remit during August 2013 under |
|
Subsection (b). The prepayment is in addition to the amount the |
|
licensee is otherwise required to remit during August. The |
|
licensee shall remit the additional payment in conjunction with the |
|
report and payment otherwise required during that month. |
|
(d) A licensee who remits the additional payment as required |
|
by Subsection (c) may take a credit in the amount of the additional |
|
payment against the next payment due under Subsection (b). |
|
(e) Subsections (c) and (d) and this subsection expire |
|
September 1, 2015. |
|
SECTION 11.06. Section 183.023, Tax Code, is amended to |
|
read as follows: |
|
Sec. 183.023. PAYMENT. (a) The tax due for the preceding |
|
month shall accompany the return and shall be payable to the state. |
|
(b) The comptroller shall deposit the revenue received |
|
under this section in the general revenue fund. |
|
(c) In August 2013, each permittee who is liable for the tax |
|
imposed by this subchapter shall remit a tax prepayment of taxes due |
|
to be remitted in September 2013 that is equal to 25 percent of the |
|
amount the permittee is otherwise required to remit during August |
|
2013 under Subsection (a). The prepayment is in addition to the |
|
amount the permittee is otherwise required to remit during August. |
|
The permittee shall remit the additional payment in conjunction |
|
with the return and payment otherwise required during that month. |
|
(d) A permittee who remits the additional payment as |
|
required by Subsection (c) may take a credit in the amount of the |
|
additional payment against the next payment due under Subsection |
|
(a). |
|
(e) Subsections (c) and (d) and this subsection expire |
|
September 1, 2015. |
|
SECTION 11.07. The expiration of the amendments made to the |
|
Alcoholic Beverage Code and Tax Code in accordance with this |
|
article does not affect tax liability accruing before the |
|
expiration of those amendments. That liability continues in effect |
|
as if the amendments had not expired, 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. |
|
ARTICLE 12. CIGARETTE TAX STAMPING ALLOWANCE |
|
SECTION 12.01. Subsection (a), Section 154.052, Tax Code, |
|
is amended to read as follows: |
|
(a) A distributor is, subject to the provisions of Section |
|
154.051, entitled to two [three] percent of the face value of stamps |
|
purchased as a stamping allowance for providing the service of |
|
affixing stamps to cigarette packages, except that an out-of-state |
|
distributor is entitled to receive only the same percentage of |
|
stamping allowance as that given to Texas distributors doing |
|
business in the state of the distributor. |
|
SECTION 12.02. This article applies only to cigarette |
|
stamps purchased on or after the effective date of this article. |
|
Cigarette stamps purchased before the effective date of this |
|
article are governed by the law in effect on the date the cigarette |
|
stamps were purchased, and that law is continued in effect for that |
|
purpose. |
|
ARTICLE 13. FISCAL MATTERS REGARDING BASIC CIVIL LEGAL SERVICES, |
|
INDIGENT DEFENSE, AND JUDICIAL TECHNICAL SUPPORT |
|
SECTION 13.01. Subchapter A, Chapter 22, Government Code, |
|
is amended by adding Section 22.016 to read as follows: |
|
Sec. 22.016. JUDICIAL ACCESS AND IMPROVEMENT ACCOUNT. |
|
(a) The judicial access and improvement account is an account in |
|
the general revenue fund. |
|
(b) Subject to Subsection (d), money in the judicial access |
|
and improvement account shall be appropriated only as provided by |
|
this section. The supreme court may use an amount determined by the |
|
supreme court, which annually may not exceed $1 million, to phase in |
|
electronic filing and retrieval in courts in this state. The |
|
remainder of the money in the account shall be divided as follows: |
|
(1) an amount equal to 70 percent of the remainder |
|
shall be deposited to the credit of the basic civil legal services |
|
account of the judicial fund established under Section 51.943 for |
|
use in programs approved by the supreme court that provide basic |
|
civil legal services to indigents; and |
|
(2) an amount equal to 30 percent of the remainder |
|
shall be deposited to the credit of the fair defense account |
|
established under Section 71.058. |
|
(c) The supreme court in consultation with the Judicial |
|
Committee on Information Technology may enter into an agreement |
|
with the Office of Court Administration of the Texas Judicial |
|
System to implement the electronic filing and retrieval in courts |
|
of this state authorized under Subsection (b), including acquiring |
|
the necessary technology, software, and data storage. |
|
(d) The comptroller may retain two percent of the money |
|
remitted to the comptroller for deposit in the judicial access and |
|
improvement account. The comptroller shall use the money to audit |
|
and administer fund balances and to ensure the timely deposit of |
|
money in accounts as required by this section. |
|
(e) Section 403.095 does not apply to money dedicated under |
|
this section. |
|
SECTION 13.02. Section 101.0615, Government Code, is |
|
amended to read as follows: |
|
Sec. 101.0615. DISTRICT COURT FEES AND COSTS: LOCAL |
|
GOVERNMENT CODE. The clerk of a district court shall collect fees |
|
and costs under the Local Government Code as follows: |
|
(1) additional filing fees: |
|
(A) for each civil suit filed, for court-related |
|
purposes for the support of the judiciary and for civil legal |
|
services to an indigent: |
|
(i) for family law cases and proceedings as |
|
defined by Section 25.0002, Government Code (Sec. 133.151, Local |
|
Government Code) . . . $45; or |
|
(ii) for any case other than a case |
|
described by Subparagraph (i) (Sec. 133.151, Local Government Code) |
|
. . . $50; and |
|
(B) on the filing of any civil action or |
|
proceeding requiring a filing fee, including an appeal, and on the |
|
filing of any counterclaim, cross-action, intervention, |
|
interpleader, or third-party action requiring a filing fee, to fund |
|
civil legal services for the indigent: |
|
(i) for family law cases and proceedings as |
|
defined by Section 25.0002, Government Code (Sec. 133.152, Local |
|
Government Code) . . . $15 [$5]; or |
|
(ii) for any case other than a case |
|
described by Subparagraph (i) (Sec. 133.152, Local Government Code) |
|
. . . $20 [$10]; |
|
(2) additional filing fee to fund the courthouse |
|
security fund, if authorized by the county commissioners court |
|
(Sec. 291.008, Local Government Code) . . . not to exceed $5; |
|
(3) additional filing fee for filing documents not |
|
subject to certain filing fees to fund the courthouse security |
|
fund, if authorized by the county commissioners court (Sec. |
|
291.008, Local Government Code) . . . $1; |
|
(4) additional filing fee to fund the courthouse |
|
security fund in Webb County, if authorized by the county |
|
commissioners court (Sec. 291.009, Local Government Code) . . . not |
|
to exceed $20; |
|
(5) court cost in civil cases other than suits for |
|
delinquent taxes to fund the county law library fund, if authorized |
|
by the county commissioners court (Sec. 323.023, Local Government |
|
Code) . . . not to exceed $35; and |
|
(6) on the filing of a civil suit, an additional filing |
|
fee to be used for court-related purposes for the support of the |
|
judiciary (Sec. 133.154, Local Government Code) . . . $42. |
|
SECTION 13.03. Subchapter F, Chapter 102, Government Code, |
|
is amended by adding Section 102.1035 to read as follows: |
|
Sec. 102.1035. ADDITIONAL COURT COSTS ON CONVICTION IN |
|
JUSTICE COURT: LOCAL GOVERNMENT CODE. A clerk of a justice court |
|
shall collect from a defendant a court cost of $5 under Section |
|
133.108, Local Government Code, on conviction of an offense, other |
|
than an offense relating to a pedestrian or the parking of a motor |
|
vehicle. |
|
SECTION 13.04. Subchapter G, Chapter 102, Government Code, |
|
is amended by adding Section 102.1215 to read as follows: |
|
Sec. 102.1215. ADDITIONAL COURT COSTS ON CONVICTION IN |
|
MUNICIPAL COURT: LOCAL GOVERNMENT CODE. A clerk of a municipal |
|
court shall collect from a defendant a court cost of $5 under |
|
Section 133.108, Local Government Code, on conviction of an |
|
offense, other than an offense relating to a pedestrian or the |
|
parking of a motor vehicle. |
|
SECTION 13.05. Subchapter B, Chapter 403, Government Code, |
|
is amended by adding Section 403.0306 to read as follows: |
|
Sec. 403.0306. FEES AND COSTS ASSESSED FOR JUDICIAL ACCESS |
|
AND IMPROVEMENT ACCOUNT. Notwithstanding any other law, if in any |
|
state fiscal biennium the legislature: |
|
(1) does not appropriate any money to the judicial |
|
access and improvement account for the purposes provided by Section |
|
22.016: |
|
(A) the comptroller and the Office of Court |
|
Administration of the Texas Judicial System shall notify each clerk |
|
of a justice or municipal court, as appropriate, not to assess fees |
|
and court costs under Sections 102.1035 and 102.1215 of this code |
|
and Section 133.108, Local Government Code, during the state fiscal |
|
biennium; and |
|
(B) a clerk of a justice or municipal court may |
|
not assess fees and court costs under Sections 102.1035 and |
|
102.1215 of this code and Section 133.108, Local Government Code, |
|
during the state fiscal biennium; or |
|
(2) appropriates only a portion of the money to the |
|
judicial access and improvement account for the purposes provided |
|
by Section 22.016: |
|
(A) the comptroller and the Office of Court |
|
Administration of the Texas Judicial System shall: |
|
(i) proportionally adjust the amount of the |
|
fees and court costs to be assessed under Sections 102.1035 and |
|
102.1215 of this code and Section 133.108, Local Government Code, |
|
during the state fiscal biennium; and |
|
(ii) notify each clerk of a justice or |
|
municipal court, as appropriate, of the amount of the fees and court |
|
costs to be assessed under Sections 102.1035 and 102.1215 of this |
|
code and Section 133.108, Local Government Code, during the state |
|
fiscal biennium; and |
|
(B) a clerk of a justice or municipal court shall |
|
assess the amount of the fees and court costs determined by the |
|
comptroller under Paragraph (A) during the state fiscal biennium. |
|
SECTION 13.06. Section 133.003, Local Government Code, is |
|
amended to read as follows: |
|
Sec. 133.003. CRIMINAL FEES. This chapter applies to the |
|
following criminal fees: |
|
(1) the consolidated fee imposed under Section |
|
133.102; |
|
(2) the time payment fee imposed under Section |
|
133.103; |
|
(3) fees for services of peace officers employed by |
|
the state imposed under Article 102.011, Code of Criminal |
|
Procedure, and forwarded to the comptroller as provided by Section |
|
133.104; |
|
(4) costs on conviction imposed in certain statutory |
|
county courts under Section 51.702, Government Code, and deposited |
|
in the judicial fund; |
|
(5) costs on conviction imposed in certain county |
|
courts under Section 51.703, Government Code, and deposited in the |
|
judicial fund; |
|
(6) the administrative fee for failure to appear or |
|
failure to pay or satisfy a judgment imposed under Section 706.006, |
|
Transportation Code; |
|
(7) fines on conviction imposed under Section |
|
621.506(g), Transportation Code; |
|
(8) the fee imposed under Article 102.0045, Code of |
|
Criminal Procedure; |
|
(9) the cost on conviction imposed under Section |
|
133.105 and deposited in the judicial fund; [and] |
|
(10) the cost on conviction imposed under Section |
|
133.107; and |
|
(11) the cost on conviction imposed under Section |
|
133.108. |
|
SECTION 13.07. Section 133.058, Local Government Code, is |
|
amended by adding Subsection (c-1) to read as follows: |
|
(c-1) A municipality or county may retain five percent of |
|
the money collected as a fee under Section 133.108 to be used for |
|
judicial support. |
|
SECTION 13.08. Subchapter C, Chapter 133, Local Government |
|
Code, is amended by adding Section 133.108 to read as follows: |
|
Sec. 133.108. FEE FOR JUDICIAL ACCESS AND IMPROVEMENT. |
|
(a) A person convicted in a municipal or justice court of an |
|
offense, other than an offense relating to a pedestrian or the |
|
parking of a motor vehicle, shall pay as a court cost, in addition |
|
to other costs, a fee of $5 to be used to fund basic civil legal |
|
services and criminal defense for indigents and electronic filing |
|
in courts in this state through the judicial access and improvement |
|
account established under Section 22.016, Government Code. |
|
(b) The treasurer shall remit the fees collected under this |
|
section to the comptroller in the manner provided by Subchapter B. |
|
The comptroller shall credit the remitted fees to the credit of the |
|
judicial access and improvement account established under Section |
|
22.016, Government Code. |
|
SECTION 13.09. Subsection (a), Section 133.152, Local |
|
Government Code, is amended to read as follows: |
|
(a) In addition to other fees collected under Section |
|
133.151(a) or otherwise authorized or required by law, the clerk of |
|
a district court shall collect the following fees on the filing of |
|
any civil action or proceeding requiring a filing fee, including an |
|
appeal, and on the filing of any counterclaim, cross-action, |
|
intervention, interpleader, or third-party action requiring a |
|
filing fee: |
|
(1) $15 [$5] in family law cases and proceedings as |
|
defined by Section 25.0002, Government Code; and |
|
(2) $20 [$10] in any case other than a case described |
|
by Subdivision (1). |
|
SECTION 13.10. (a) Section 51.607, Government Code, does |
|
not apply to the imposition of a court cost or fee under this |
|
article. |
|
(b) The changes in law made by this article apply to the |
|
costs imposed on or after September 1, 2011, for conviction of an |
|
offense that occurs on or after that date. |
|
(c) For purposes of Subsection (b) of this section, an |
|
offense is committed before the date specified by that subsection |
|
if any element of the offense occurs before the specified date. |
|
Court costs imposed on conviction of an offense committed before |
|
that specified date are governed by the law in effect on the date |
|
the offense was committed, and the former law is continued in effect |
|
for that purpose. |
|
(d) Subsection (a), Section 133.152, Local Government Code, |
|
as amended by this article, and Section 101.0615, Government Code, |
|
as amended by this article, apply only to a civil action or |
|
proceeding filed in a district court on or after the effective date |
|
of this article. A civil action or proceeding filed before that |
|
date is governed by the law in effect on the date the action or |
|
proceeding was filed, and the former law is continued in effect for |
|
that purpose. |
|
ARTICLE 14. SALES FOR RESALE |
|
SECTION 14.01. Section 151.006, Tax Code, is amended by |
|
amending Subsection (a) and adding Subsection (c) to read as |
|
follows: |
|
(a) "Sale for resale" means a sale of: |
|
(1) tangible personal property or a taxable service to |
|
a purchaser who acquires the property or service for the purpose of |
|
reselling it with or as a taxable item in the United States of |
|
America or a possession or territory of the United States of America |
|
or in the United Mexican States in the normal course of business in |
|
the form or condition in which it is acquired or as an attachment to |
|
or integral part of other tangible personal property or taxable |
|
service; |
|
(2) tangible personal property to a purchaser for the |
|
sole purpose of the purchaser's leasing or renting it in the United |
|
States of America or a possession or territory of the United States |
|
of America or in the United Mexican States in the normal course of |
|
business to another person, but not if incidental to the leasing or |
|
renting of real estate; |
|
(3) tangible personal property to a purchaser who |
|
acquires the property for the purpose of transferring it in the |
|
United States of America or a possession or territory of the United |
|
States of America or in the United Mexican States as an integral |
|
part of a taxable service; [or] |
|
(4) a taxable service performed on tangible personal |
|
property that is held for sale by the purchaser of the taxable |
|
service; or |
|
(5) tangible personal property to a purchaser who |
|
acquires the property for the sole purpose of transferring it as an |
|
integral part of performing a contract with the federal government |
|
only if the purchaser: |
|
(A) allocates to the contract the cost of the |
|
property as a direct or indirect cost; |
|
(B) bills the cost of the property to the federal |
|
government for reimbursement; and |
|
(C) transfers title to the property to the |
|
federal government under the contract and applicable federal |
|
acquisition regulations. |
|
(c) Except as otherwise provided by this chapter, a sale for |
|
resale does not include the sale of tangible personal property or a |
|
taxable service to a purchaser who acquires the property or service |
|
for the purpose of performing a service that is not subject to |
|
taxation under this chapter, regardless of whether title transfers |
|
to the purchaser's customer. |
|
SECTION 14.02. This article takes effect immediately if |
|
this Act 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 article takes effect September 1, 2011. |
|
ARTICLE 15. COLLECTION IMPROVEMENT PROGRAM |
|
SECTION 15.01. Subsections (f), (h), (i), and (j), Article |
|
103.0033, Code of Criminal Procedure, are amended to read as |
|
follows: |
|
(f) The [comptroller, in cooperation with the] office[,] |
|
shall develop a methodology for determining the collection rate of |
|
counties and municipalities described by Subsection (e) before |
|
implementation of a program. The office [comptroller] shall |
|
determine the rate for each county and municipality not later than |
|
the first anniversary of the county's or municipality's adoption of |
|
a program. |
|
(h) The office[, in consultation with the comptroller,] |
|
may: |
|
(1) use case dispositions, population, revenue data, |
|
or other appropriate measures to develop a prioritized |
|
implementation schedule for programs; and |
|
(2) determine whether it is not cost-effective to |
|
implement a program in a county or municipality and grant a waiver |
|
to the county or municipality. |
|
(i) Each county and municipality shall at least annually |
|
submit to the office [and the comptroller] a written report that |
|
includes updated information regarding the program, as determined |
|
by the office [in cooperation with the comptroller]. The report |
|
must be in a form approved by the office [in cooperation with the
|
|
comptroller]. |
|
(j) The office [comptroller] shall periodically audit |
|
counties and municipalities to verify information reported under |
|
Subsection (i) and confirm that the county or municipality is |
|
conforming with requirements relating to the program. [The
|
|
comptroller shall consult with the office in determining how
|
|
frequently to conduct audits under this section.] |
|
SECTION 15.02. Subsection (e), Section 133.058, Local |
|
Government Code, is amended to read as follows: |
|
(e) A municipality or county may not retain a service fee |
|
if, during an audit under [Section 133.059 of this code or] Article |
|
103.0033(j), Code of Criminal Procedure, the Office of Court |
|
Administration of the Texas Judicial System [comptroller] |
|
determines that the municipality or county is not in compliance |
|
with Article 103.0033, Code of Criminal Procedure. The |
|
municipality or county may continue to retain a service fee under |
|
this section on receipt of a written confirmation from the Office of |
|
Court Administration of the Texas Judicial System [comptroller] |
|
that the municipality or county is in compliance with Article |
|
103.0033, Code of Criminal Procedure. |
|
SECTION 15.03. Subsection (c-1), Section 133.103, Local |
|
Government Code, is amended to read as follows: |
|
(c-1) The treasurer shall send 100 percent of the fees |
|
collected under this section to the comptroller if, during an audit |
|
under [Section 133.059 of this code or] Article 103.0033(j), Code |
|
of Criminal Procedure, the Office of Court Administration of the |
|
Texas Judicial System [comptroller] determines that the |
|
municipality or county is not in compliance with Article 103.0033, |
|
Code of Criminal Procedure. The municipality or county shall |
|
continue to dispose of fees as otherwise provided by this section on |
|
receipt of a written confirmation from the Office of Court |
|
Administration of the Texas Judicial System [comptroller] that the |
|
municipality or county is in compliance with Article 103.0033, Code |
|
of Criminal Procedure. |
|
ARTICLE 16. REMITTANCE AND ALLOCATION OF FRANCHISE TAX |
|
SECTION 16.01. Subchapter D, Chapter 171, Tax Code, is |
|
amended by adding Section 171.153 to read as follows: |
|
Sec. 171.153. TAX PREPAYMENT FROM TAXABLE ENTITIES |
|
REMITTING ELECTRONICALLY. (a) For purposes of this section, |
|
"large taxable entity" means a taxable entity that: |
|
(1) on July 31, 2013, is doing business in this state; |
|
(2) has total revenue from its entire business for the |
|
regular annual period covered by the report originally due May 15, |
|
2012, that exceeds the maximum amount of total revenue prescribed |
|
by Section 171.1016 that would allow the taxable entity to elect to |
|
pay the tax in the amount computed as prescribed by that section; |
|
and |
|
(3) is required by rules adopted by the comptroller to |
|
make the taxable entity's tax payment for the regular annual period |
|
for which a report is originally due May 15, 2013, regardless of the |
|
date the taxable entity actually files the report, by electronic |
|
funds transfer. |
|
(b) Notwithstanding Section 171.152(c), a large taxable |
|
entity shall pay a prepayment of taxes due to be remitted with the |
|
report originally due May 15, 2014, under this chapter in an amount |
|
equal to 25 percent of the amount of tax imposed under this chapter |
|
and reported as due for the regular annual period covered by the |
|
report originally due May 15, 2012, regardless of the date the |
|
taxable entity actually files the report. The taxable entity shall |
|
remit the tax prepayment to the comptroller: |
|
(1) not later than July 31, 2013; |
|
(2) in the manner prescribed by rules adopted by the |
|
comptroller; and |
|
(3) accompanied by any information required by the |
|
comptroller. |
|
(c) A large taxable entity that remits a tax prepayment as |
|
required by Subsection (b) may take a credit on the report |
|
originally due on May 15, 2014, in the amount of the tax prepayment. |
|
(d) In lieu of a penalty that may be assessed under Section |
|
171.362, a large taxable entity that fails to remit the tax |
|
prepayment required by this section on or before July 31, 2013, is |
|
liable for a penalty of 10 percent of the estimated amount of the |
|
tax prepayment due under this section. |
|
(e) A tax prepayment remitted under this section is not |
|
considered a report for purposes of any provision of Subchapter E, |
|
F, or G. |
|
(f) Notwithstanding Section 171.4011, the comptroller shall |
|
deposit revenue received from tax prepayments under this section to |
|
the credit of the general revenue fund. The comptroller shall |
|
deposit revenue received from tax payments remitted with reports |
|
originally due on May 15, 2014, in accordance with Subchapter I. |
|
(g) This section expires September 1, 2015. |
|
SECTION 16.02. The expiration of the amendment made to the |
|
Tax Code in accordance with this article does not affect tax |
|
liability accruing before the expiration of that amendment. That |
|
liability continues in effect as if the amendment had not expired, |
|
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. |
|
ARTICLE 17. REMITTANCE OF SALES AND USE TAXES |
|
SECTION 17.01. Section 151.401, Tax Code, is amended by |
|
adding Subsections (c), (d), and (e) to read as follows: |
|
(c) In August 2013, a taxpayer who is required to pay the |
|
taxes imposed by this chapter on or before the 20th day of that |
|
month under Subsection (a), who pays the taxes imposed by this |
|
chapter by electronic funds transfer, and who does not prepay as |
|
provided by Section 151.424 shall remit to the comptroller a tax |
|
prepayment that is equal to 25 percent of the amount the taxpayer is |
|
otherwise required to remit during August 2013 under Subsection |
|
(a). The prepayment is in addition to the amount the taxpayer is |
|
otherwise required to remit during August. The taxpayer shall |
|
remit the additional payment in conjunction with the payment |
|
otherwise required during that month. Section 151.424 does not |
|
apply with respect to the additional payment required by this |
|
subsection. |
|
(d) A taxpayer who remits the additional payment as required |
|
by Subsection (c) may take a credit in the amount of the additional |
|
payment against the next payment due under Subsection (a). |
|
(e) Subsections (c) and (d) and this subsection expire |
|
September 1, 2015. |
|
SECTION 17.02. Section 151.402, Tax Code, is amended to |
|
read as follows: |
|
Sec. 151.402. TAX REPORT DATES. (a) A [Except as provided
|
|
by Subsection (b) of this section, a] tax report required by this |
|
chapter for a reporting period is due on the same date that the tax |
|
payment for the period is due as provided by Section 151.401. |
|
(b) A taxpayer may report a credit in the amount of any tax |
|
prepayment remitted to the comptroller as required by Section |
|
151.401(c) on the tax report required by this chapter that is |
|
otherwise due in September 2013 [for taxes required by Section
|
|
151.401(a) to be paid on or before August 20 is due on or before the
|
|
20th day of the following month]. This subsection expires |
|
September 1, 2015. |
|
SECTION 17.03. The expiration of the amendments made to the |
|
Tax Code in accordance with this article does not affect tax |
|
liability accruing before the expiration of those amendments. That |
|
liability continues in effect as if the amendments had not expired, |
|
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. |
|
ARTICLE 18. REPORTS REGARDING CERTAIN SALES OF ALCOHOLIC |
|
BEVERAGES |
|
SECTION 18.01. Section 111.006, Tax Code, is amended by |
|
adding Subsections (h) and (i) to read as follows: |
|
(h) The comptroller shall disclose information to a person |
|
regarding net sales by quantity, brand, and size that is submitted |
|
in a report required under Section 151.462 if: |
|
(1) the person requesting the information holds a |
|
permit or license under Chapter 19, 20, 21, 37, 64, 65, or 66, |
|
Alcoholic Beverage Code; and |
|
(2) the request relates only to information regarding |
|
the sale of a product distributed by the person making the request. |
|
(i) A disclosure made under Subsection (h) is not considered |
|
a disclosure of competitively sensitive, proprietary, or |
|
confidential information. |
|
SECTION 18.02. Chapter 151, Tax Code, is amended by adding |
|
Subchapter I-1, and a heading is added to that subchapter to read as |
|
follows: |
|
SUBCHAPTER I-1. REPORTS BY PERSONS INVOLVED IN THE MANUFACTURE |
|
AND DISTRIBUTION OF ALCOHOLIC BEVERAGES |
|
SECTION 18.03. Subchapter I-1, Chapter 151, Tax Code, as |
|
added by this Act, is amended by adding Sections 151.462, 151.463, |
|
151.464, 151.465, 151.466, 151.467, 151.468, 151.469, 151.470, and |
|
151.471, and Section 151.433, Tax Code, is transferred to |
|
Subchapter I-1, Chapter 151, Tax Code, redesignated as Section |
|
151.461, Tax Code, and amended to read as follows: |
|
Sec. 151.461 [151.433]. DEFINITIONS. [REPORTS BY
|
|
WHOLESALERS AND DISTRIBUTORS OF BEER, WINE, AND MALT LIQUOR.
|
|
(a)] In this subchapter [section]: |
|
(1) "Brewer" means a person required to hold a brewer's |
|
permit under Chapter 12, Alcoholic Beverage Code. |
|
(2) "Distributor" means a person required to hold: |
|
(A) a general distributor's license under |
|
Chapter 64, Alcoholic Beverage Code; |
|
(B) a local distributor's license under Chapter |
|
65, Alcoholic Beverage Code; or |
|
(C) a branch distributor's license under Chapter |
|
66, Alcoholic Beverage Code. |
|
(3) "Manufacturer" means a person required to hold a |
|
manufacturer's license under Chapter 62, Alcoholic Beverage Code. |
|
(4) "Package store local distributor" means a person |
|
required to hold: |
|
(A) a package store permit under Chapter 22, |
|
Alcoholic Beverage Code; and |
|
(B) a local distributor's permit under Chapter |
|
23, [a general, local, or branch distributor's license under the] |
|
Alcoholic Beverage Code. |
|
(5) [(2)] "Retailer" means a person required to hold |
|
[the following]: |
|
(A) a wine and beer retailer's permit under |
|
Chapter 25, Alcoholic Beverage Code; |
|
(B) a wine and beer retailer's off-premise permit |
|
under Chapter 26, Alcoholic Beverage Code; |
|
(C) a temporary wine and beer retailer's permit |
|
or special three-day wine and beer permit under Chapter 27, |
|
Alcoholic Beverage Code; |
|
(D) a mixed beverage permit under Chapter 28, |
|
Alcoholic Beverage Code; |
|
(E) a daily temporary mixed beverage permit under |
|
Chapter 30, Alcoholic Beverage Code; |
|
(F) a private club registration permit under |
|
Chapter 32, Alcoholic Beverage Code; |
|
(G) a certificate issued to a fraternal or |
|
veterans organization under Section 32.11, Alcoholic Beverage |
|
Code; |
|
(H) a daily temporary private club permit under |
|
Subchapter B, Chapter 33, Alcoholic Beverage Code; |
|
(I) a temporary charitable auction permit under |
|
Chapter 53, Alcoholic Beverage Code; |
|
(J) a retail dealer's on-premise license under |
|
Chapter 69, Alcoholic Beverage Code; |
|
(K) a temporary license under Chapter 72, |
|
Alcoholic Beverage Code; or |
|
(L) [(D)] a retail dealer's off-premise license |
|
under Chapter 71, Alcoholic Beverage Code, except for a dealer who |
|
also holds a package store permit under Chapter 22, Alcoholic |
|
Beverage Code. |
|
(6) [(3)] "Wholesaler" means a person required to hold |
|
[the following under the Alcoholic Beverage Code]: |
|
(A) a winery permit under Chapter 16, Alcoholic |
|
Beverage Code; |
|
(B) a wholesaler's permit under Chapter 19, |
|
Alcoholic Beverage Code; |
|
(C) [(B)] a general Class B wholesaler's permit |
|
under Chapter 20, Alcoholic Beverage Code; or |
|
(D) [(C)] a local Class B wholesaler's permit |
|
under Chapter 21, Alcoholic Beverage Code. |
|
Sec. 151.462. REPORTS BY BREWERS, MANUFACTURERS, |
|
WHOLESALERS, AND DISTRIBUTORS. (a) [(b)] The comptroller shall |
|
[may, when considered necessary by the comptroller for the
|
|
administration of a tax under this chapter,] require each brewer, |
|
manufacturer, wholesaler, [or] distributor, or package store local |
|
distributor [of beer, wine, or malt liquor] to file with the |
|
comptroller a report each month of alcoholic beverage sales to |
|
retailers in this state. |
|
(b) Each brewer, manufacturer, [(c) The] wholesaler, [or] |
|
distributor, or package store local distributor shall file a |
|
separate [the] report for each permit or license held on or before |
|
the 25th day of each month. The report must contain the following |
|
information for the preceding calendar month's sales in relation to |
|
each retailer: |
|
(1) the brewer's, manufacturer's, wholesaler's, |
|
distributor's, or package store local distributor's name, address, |
|
taxpayer number and outlet number assigned by the comptroller, and |
|
alphanumeric permit or license number issued by the Texas Alcoholic |
|
Beverage Commission; |
|
(2) the retailer's: |
|
(A) name and address, including street name and |
|
number, city, and zip code; |
|
(B) taxpayer number assigned by the comptroller; |
|
and |
|
(C) alphanumeric permit or license number issued |
|
by the Texas Alcoholic Beverage Commission for each separate retail |
|
location or outlet to which the brewer, manufacturer, wholesaler, |
|
distributor, or package store local distributor sold the alcoholic |
|
beverages that are listed on the report [the name of the retailer
|
|
and the address of the retailer's outlet location to which the
|
|
wholesaler or distributor delivered beer, wine, or malt liquor,
|
|
including the city and zip code;
|
|
[(2)
the taxpayer number assigned by the comptroller
|
|
to the retailer, if the wholesaler or distributor is in possession
|
|
of the number;
|
|
[(3)
the permit or license number assigned to the
|
|
retailer by the Texas Alcoholic Beverage Commission]; and |
|
(3) [(4)] the monthly net sales made by the brewer, |
|
manufacturer, wholesaler, distributor, or package store local |
|
distributor to the retailer for each [by] outlet or location |
|
covered by a separate retail permit or license issued by the Texas |
|
Alcoholic Beverage Commission, including separate line items for: |
|
(A) the number of units of alcoholic beverages; |
|
(B) the individual container size and pack of |
|
each unit; |
|
(C) the brand name; |
|
(D) the type of beverage, such as distilled |
|
spirits, wine, or malt beverage; |
|
(E) the universal product code of the alcoholic |
|
beverage; and |
|
(F) the net selling price of the alcoholic |
|
beverage [by the wholesaler or distributor, including the quantity
|
|
and units of beer, wine, and malt liquor sold to the retailer]. |
|
(c) [(d)] Except as provided by this subsection, the |
|
brewer, manufacturer, wholesaler, [or] distributor, or package |
|
store local distributor shall file the report with the comptroller |
|
electronically. The comptroller may establish procedures to |
|
temporarily postpone the electronic reporting requirement [for
|
|
allowing an alternative method of filing] for a brewer, |
|
manufacturer, wholesaler, [or] distributor, or package store local |
|
distributor who demonstrates to the comptroller an inability to |
|
comply because undue hardship would result if it were required to |
|
file the return electronically [with the electronic reporting
|
|
requirement]. If the comptroller determines that another |
|
technological method of filing the report is more efficient than |
|
electronic filing, the comptroller may establish procedures |
|
requiring its use by brewers, manufacturers, wholesalers, [and] |
|
distributors, and package store local distributors. |
|
Sec. 151.463. RULES. The comptroller may adopt rules to |
|
implement this subchapter. |
|
Sec. 151.464. CONFIDENTIALITY. [(e)] Except as provided |
|
by Section 111.006, information contained in a report required to |
|
be filed by this subchapter [section] is confidential and not |
|
subject to disclosure under Chapter 552, Government Code. |
|
Sec. 151.465. APPLICABILITY TO CERTAIN BREWERS. This |
|
subchapter applies only to a brewer whose annual production of malt |
|
liquor in this state, together with the annual production of beer at |
|
the same premises by the holder of a manufacturer's license under |
|
Section 62.12, Alcoholic Beverage Code, does not exceed 75,000 |
|
barrels. |
|
Sec. 151.466. APPLICABILITY TO CERTAIN MANUFACTURERS. This |
|
subchapter applies only to a manufacturer whose annual production |
|
of beer in this state does not exceed 75,000 barrels. |
|
Sec. 151.467. SUSPENSION OR CANCELLATION OF PERMIT. |
|
[(f)] If a person fails to file a report required by this |
|
subchapter [section] or fails to file a complete report, the |
|
comptroller may suspend or cancel one or more permits issued to the |
|
person under Section 151.203. |
|
Sec. 151.468. CIVIL PENALTY; CRIMINAL PENALTY. (a) If a |
|
person fails to file a report required by this subchapter or fails |
|
to file a complete report, the comptroller [and] may impose a civil |
|
or criminal penalty, or both, under Section 151.7031 or 151.709. |
|
(b) In addition to the penalties imposed under Subsection |
|
(a), a brewer, manufacturer, wholesaler, distributor, or package |
|
store local 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 brewer, manufacturer, wholesaler, distributor, or package |
|
store local distributor: |
|
(1) violates this subchapter; or |
|
(2) violates a rule adopted to administer or enforce |
|
this subchapter. |
|
Sec. 151.469. ACTION BY TEXAS ALCOHOLIC BEVERAGE |
|
COMMISSION. [(g)] If a person fails to file a report required by |
|
this subchapter [section] or fails to file a complete report, the |
|
comptroller may notify the Texas Alcoholic Beverage Commission of |
|
the failure and the commission may take administrative action |
|
against the person for the failure under the Alcoholic Beverage |
|
Code. |
|
Sec. 151.470. AUDIT; INSPECTION. The comptroller may |
|
audit, inspect, or otherwise verify a brewer's, manufacturer's, |
|
wholesaler's, distributor's, or package store local distributor's |
|
compliance with this subchapter. |
|
Sec. 151.471. ACTION BY ATTORNEY GENERAL; VENUE; ATTORNEY'S |
|
FEES. (a) The comptroller may bring an action to enforce this |
|
subchapter and obtain any civil remedy authorized by this |
|
subchapter or any other law for the violation of this subchapter. |
|
The attorney general shall prosecute the action on the |
|
comptroller's behalf. |
|
(b) Venue for and jurisdiction of an action under this |
|
section is exclusively conferred on the district courts in Travis |
|
County. |
|
(c) If the comptroller prevails in an action under this |
|
section, the comptroller and attorney general are entitled to |
|
recover court costs and reasonable attorney's fees incurred in |
|
bringing the action. |
|
SECTION 18.04. Subchapter I-1, Chapter 151, Tax Code, as |
|
added by this article, applies only to a report due on or after the |
|
effective date of this article. A report due before the effective |
|
date of this article is governed by the law as it existed on the date |
|
the report was due, and the former law is continued in effect for |
|
that purpose. |
|
ARTICLE 19. AUTHORIZED USES FOR CERTAIN DEDICATED PERMANENT FUNDS |
|
SECTION 19.01. Section 403.105, Government Code, is amended |
|
by amending Subsection (b) and adding Subsection (b-1) to read as |
|
follows: |
|
(b) Except as provided by Subsections (b-1), (c), (e), (f), |
|
and (h), money in the fund may not be appropriated for any purpose. |
|
(b-1) Notwithstanding the limitations and requirements of |
|
Section 403.1068, the legislature may appropriate money in the |
|
fund, including the corpus and available earnings of the fund |
|
determined under Section 403.1068, to pay the principal of or |
|
interest on a bond issued for the purposes of Section 67, Article |
|
III, Texas Constitution. This subsection does not authorize the |
|
appropriation under this subsection of money subject to a |
|
limitation or requirement as described by Subsection (e) that is |
|
not consistent with the use of the money in accordance with this |
|
subsection. |
|
SECTION 19.02. Section 403.1055, Government Code, is |
|
amended by amending Subsection (b) and adding Subsection (b-1) to |
|
read as follows: |
|
(b) Except as provided by Subsections (b-1), (c), (e), (f), |
|
and (h), money in the fund may not be appropriated for any purpose. |
|
(b-1) Notwithstanding the limitations and requirements of |
|
Section 403.1068, the legislature may appropriate money in the |
|
fund, including the corpus and available earnings of the fund |
|
determined under Section 403.1068, to pay the principal of or |
|
interest on a bond issued for the purposes of Section 67, Article |
|
III, Texas Constitution. This subsection does not authorize the |
|
appropriation under this subsection of money subject to a |
|
limitation or requirement as described by Subsection (e) that is |
|
not consistent with the use of the money in accordance with this |
|
subsection. |
|
SECTION 19.03. Section 403.106, Government Code, is amended |
|
by amending Subsection (b) and adding Subsection (b-1) to read as |
|
follows: |
|
(b) Except as provided by Subsections (b-1), (c), (e), (f), |
|
and (h), money in the fund may not be appropriated for any purpose. |
|
(b-1) Notwithstanding the limitations and requirements of |
|
Section 403.1068, the legislature may appropriate money in the |
|
fund, including the corpus and available earnings of the fund |
|
determined under Section 403.1068, to pay the principal of or |
|
interest on a bond issued for the purposes of Section 67, Article |
|
III, Texas Constitution. This subsection does not authorize the |
|
appropriation under this subsection of money subject to a |
|
limitation or requirement as described by Subsection (e) that is |
|
not consistent with the use of the money in accordance with this |
|
subsection. |
|
SECTION 19.04. This article takes effect immediately if |
|
this Act 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 article takes effect September 1, 2011. |
|
ARTICLE 20. EMPLOYER ENROLLMENT FEE FOR PARTICIPATION IN CERTAIN |
|
HEALTH BENEFIT PLANS |
|
SECTION 20.01. Subchapter G, Chapter 1551, Insurance Code, |
|
is amended by adding Section 1551.3076 to read as follows: |
|
Sec. 1551.3076. EMPLOYER ENROLLMENT FEE. (a) The board of |
|
trustees shall assess each employer whose employees participate in |
|
the group benefits program an employer enrollment fee in an amount |
|
not to exceed a percentage of the employer's total payroll, as |
|
determined by the General Appropriations Act. |
|
(b) The board of trustees shall deposit the enrollment fees |
|
to the credit of the employees life, accident, and health insurance |
|
and benefits fund to be used for the purposes specified by Section |
|
1551.401. |
|
ARTICLE 21. LEGISLATIVE BUDGET BOARD MEETINGS |
|
SECTION 21.01. Section 322.003, Government Code, is amended |
|
by adding Subsection (f) to read as follows: |
|
(f) The board shall hold a public hearing in November of |
|
each state fiscal year to hear a report from the comptroller and |
|
receive public testimony regarding the financial condition of this |
|
state. The report from the comptroller must: |
|
(1) specify for each revenue source included in |
|
determining the estimate of anticipated revenue for purposes of the |
|
most recent statement required by Section 49a, Article III, Texas |
|
Constitution, the total net revenue actually collected from that |
|
source for the state fiscal year as of the end of the most recent |
|
state fiscal quarter; |
|
(2) compare for the period described by Subdivision |
|
(1) the total net revenue collected from each revenue source |
|
required to be specified under that subdivision with the |
|
anticipated revenue from that source that was included for purposes |
|
of determining the estimate of anticipated revenue in the statement |
|
required by Section 49a, Article III, Texas Constitution; |
|
(3) specify for each state revenue source resulting |
|
from a law taking effect after the comptroller submitted the most |
|
recent statement required by Section 49a, Article III, Texas |
|
Constitution, the estimated total net revenue collected from that |
|
source for the state fiscal year as of the end of the most recent |
|
state fiscal quarter; |
|
(4) summarize indicators of state economic trends |
|
experienced since the most recent statement required by Section |
|
49a, Article III, Texas Constitution; and |
|
(5) summarize anticipated state economic trends and |
|
the anticipated effect of the trends on state revenue collections. |
|
SECTION 21.02. Section 322.008, Government Code, is amended |
|
by adding Subsection (b-1) to read as follows: |
|
(b-1) For each state fee the amount of which is proposed or |
|
authorized to be increased by a provision of the general |
|
appropriations bill, the general appropriations bill must set out |
|
in a separate section of the bill: |
|
(1) the statutory authority for the fee; |
|
(2) the amount of the fee increase; |
|
(3) each purpose for which the fee revenue is to be |
|
used; and |
|
(4) into which fund the fee revenue will be deposited. |
|
SECTION 21.03. Chapter 322, Government Code, is amended by |
|
adding Section 322.022 to read as follows: |
|
Sec. 322.022. PUBLIC HEARING ON INTERIM BUDGET REDUCTION |
|
REQUEST. (a) In this section: |
|
(1) "Interim budget reduction request" means a request |
|
communicated in any manner for a state agency to make adjustments to |
|
the strategies, methods of finance, performance measures, or riders |
|
applicable to the agency through the state budget in effect on the |
|
date the request is communicated that, if implemented, would reduce |
|
the agency's total expenditures for the current state fiscal |
|
biennium to an amount less than the total amount that otherwise |
|
would be permissible based on the appropriations made to the agency |
|
in the budget. |
|
(2) "State agency" means an office, department, board, |
|
commission, institution, or other entity to which a legislative |
|
appropriation is made. |
|
(b) A state agency shall provide to the board a detailed |
|
report of any expenditure reduction plan that: |
|
(1) the agency develops in response to an interim |
|
budget reduction request made by the governor, the lieutenant |
|
governor, or a member of the legislature, or any combination of |
|
those persons; and |
|
(2) if implemented, would reduce the agency's total |
|
expenditures for the current state fiscal biennium to an amount |
|
less than the total amount that otherwise would be permissible |
|
based on the appropriations made to the agency in the state budget |
|
for the biennium. |
|
(c) The board shall hold a public hearing to solicit |
|
testimony on an expenditure reduction plan a state agency reports |
|
to the board as required by Subsection (b) as soon as practicable |
|
after receiving the report. The agency may not implement any |
|
element of the plan until the conclusion of the hearing. |
|
(d) This section does not apply to an expenditure reduction |
|
a state agency desires to make that does not directly or indirectly |
|
result from an interim budget reduction request made by the |
|
governor, the lieutenant governor, or a member of the legislature, |
|
or any combination of those persons. |
|
SECTION 21.04. Subchapter B, Chapter 403, Government Code, |
|
is amended by adding Section 403.0145 to read as follows: |
|
Sec. 403.0145. PUBLICATION OF FEES SCHEDULE. As soon as |
|
practicable after the end of each state fiscal year, the |
|
comptroller shall publish a schedule of all revenue to the state |
|
from fees authorized by statute. For each fee, the schedule must |
|
specify: |
|
(1) the purpose for which the fee revenue is to be |
|
used; |
|
(2) if the fee has been increased during the most |
|
recent legislative session, the amount of the increase; |
|
(3) into which fund the fee revenue will be deposited; |
|
and |
|
(4) the amount of the fee revenue that will be |
|
considered available for general governmental purposes and |
|
accordingly considered available for the purpose of certification |
|
under Section 403.121. |
|
SECTION 21.05. Section 404.124, Government Code, is amended |
|
by amending Subsections (a) and (b) and adding Subsection (b-1) to |
|
read as follows: |
|
(a) Before issuing notes the comptroller shall submit to the |
|
committee a general revenue cash flow shortfall forecast, based on |
|
the comptroller's most recent anticipated revenue estimate. The |
|
forecast must contain a detailed report of estimated revenues and |
|
expenditures for each month and each major revenue and expenditure |
|
category and must demonstrate the maximum general revenue cash flow |
|
shortfall that may be predicted. The committee shall hold a public |
|
hearing to solicit testimony on the forecast, including testimony |
|
on this state's overall economic condition, as soon as practicable |
|
after receiving the forecast. |
|
(b) Based on the forecast and testimony provided at the |
|
hearing required by Subsection (a), the committee may approve the |
|
issuance of notes, subject to Subsections (b-1) and (c), and the |
|
maximum outstanding balance of notes in any fiscal year. The |
|
outstanding balance may not exceed the maximum temporary cash |
|
shortfall forecast by the comptroller for any period in the fiscal |
|
year. The comptroller may not issue notes in excess of the amount |
|
approved. |
|
(b-1) The committee's approval of the issuance of notes |
|
granted under Subsection (b) expires on the 91st day after the date |
|
the hearing conducted under Subsection (a) concludes. The |
|
comptroller may not issue notes on or after the 91st day unless the |
|
comptroller submits another general revenue cash flow shortfall |
|
forecast to the committee and the committee subsequently grants |
|
approval for the issuance of the notes in accordance with the |
|
procedure required by Subsections (a) and (b). Each subsequent |
|
approval expires on the 61st day after the date the hearing on which |
|
the approval was based concludes. |
|
ARTICLE 22. ECONOMIC AND WORKFORCE DEVELOPMENT PROGRAMS |
|
SECTION 22.01. Section 481.078, Government Code, is amended |
|
by adding Subsection (m) to read as follows: |
|
(m) Notwithstanding Subsections (e) and (e-1), during the |
|
state fiscal biennium that begins on September 1, 2011, the |
|
governor shall transfer $30 million from the fund to the Texas |
|
Workforce Commission to fund the Texas Back to Work Program |
|
established under Chapter 313, Labor Code, and $15 million from the |
|
fund to the skills development fund established under Section |
|
303.003, Labor Code. The governor shall begin transferring money |
|
as required by this subsection as soon as possible after |
|
September 1, 2011, and may make more than one transfer if necessary |
|
to satisfy the requirements of this subsection. |
|
SECTION 22.02. Section 303.003, Labor Code, is amended by |
|
adding Subsection (b-2) to read as follows: |
|
(b-2) From money available to the skills development fund |
|
program, the commission shall allocate not less than $5 million |
|
each state fiscal biennium for businesses with fewer than 100 |
|
employees that partner with one of the entities under Subsection |
|
(b) to provide job-training skills to the business's employees. A |
|
business that receives money for job-training purposes under this |
|
subsection may not receive more than: |
|
(1) $1,450 per new employee for training costs |
|
associated with that employee; and |
|
(2) $725 per retained employee for training costs |
|
associated with retaining that employee. |
|
SECTION 22.03. Subtitle B, Title 4, Labor Code, is amended |
|
by adding Chapter 313 to read as follows: |
|
CHAPTER 313. TEXAS BACK TO WORK PROGRAM |
|
Sec. 313.001. DEFINITION. In this chapter, "qualified |
|
applicant" means a person who made less than $40 per hour at the |
|
person's last employment before becoming unemployed. |
|
Sec. 313.002. INITIATIVE ESTABLISHED. (a) The Texas Back |
|
to Work Program is established within the commission. |
|
(b) The purpose of the program is to establish |
|
public-private partnerships with employers to transition residents |
|
of this state from receiving unemployment compensation to becoming |
|
employed as members of the workforce. |
|
(c) An employer that participates in the initiative may |
|
receive a wage subsidy for hiring one or more qualified applicants |
|
who are unemployed at the time of hire. |
|
Sec. 313.003. RULES. The commission may adopt rules as |
|
necessary to implement this chapter. |
|
ARTICLE 23. EFFECTIVE DATE |
|
SECTION 23.01. Except as otherwise provided by this Act, |
|
this Act takes effect September 1, 2011. |