S.B. No. 377
 
 
 
 
AN ACT
  relating to the electronic payment of certain taxes and the
  electronic filing of certain reports.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 111.0625, Tax Code, is amended to read as
  follows:
         Sec. 111.0625.  ELECTRONIC TRANSFER OF CERTAIN PAYMENTS.
  (a)  Except as provided by Subsections (b) and (c), the [The]
  comptroller by rule shall require a taxpayer who paid $100,000 or
  more during the preceding fiscal year in a category of payments
  required under this title to transfer payments in that category by
  means of electronic funds transfer in accordance with Section
  404.095, Government Code, if the comptroller reasonably
  anticipates the person will pay at least that amount during the
  current fiscal year.
         (b)  The comptroller by rule shall require a taxpayer who
  paid $10,000 or more during the preceding fiscal year in the
  category of payments described by this subsection to transfer
  payments in that category by means of electronic funds transfer in
  accordance with Section 404.095, Government Code, if the
  comptroller reasonably anticipates the person will pay at least
  that amount during the current fiscal year.  This subsection
  applies only to:
               (1)  state and local sales and use taxes;
               (2)  direct payment sales taxes;
               (3)  gas severance taxes;
               (4)  oil severance taxes;
               (5)  franchise taxes;
               (6)  gasoline taxes;
               (7)  diesel fuel taxes;
               (8)  hotel occupancy taxes;
               (9)  insurance premium taxes;
               (10)  mixed beverage gross receipts taxes;
               (11)  motor vehicle rental taxes; and
               (12)  telecommunications infrastructure fund
  assessments.
         (c)  Notwithstanding Subsection (b), if the comptroller
  determines that the action is necessary to protect the state's
  interest or the interests of taxpayers, the comptroller by rule
  may:
               (1)  apply the requirements of Subsection (b) to a
  category of payments not listed in Subsection (b); or
               (2)  remove the requirements of Subsection (b) from a
  category of payments listed in Subsection (b).
         (d)  A rule adopted under Subsection (b) or (c) must provide
  for a waiver from the requirements of that subsection for a taxpayer
  who cannot comply because of hardship, impracticality, or other
  reason.
         (e)  The comptroller by rule may specify the types of
  electronic funds transfers a person must use to comply with this
  section. The rule may require a taxpayer to use different types of
  transfers for different payment amounts.
         SECTION 2.  Section 111.0626, Tax Code, is amended by adding
  Subsection (b-1) to read as follows:
         (b-1)  Notwithstanding any other law, the comptroller by
  rule may require a taxpayer who paid $50,000 or more during the
  preceding fiscal year to file reports electronically during the
  current fiscal year. A taxpayer filing a report electronically may
  use software provided by the comptroller or commercially available
  software that satisfies requirements prescribed by the
  comptroller.
         SECTION 3.  (a)  Section 2 of this Act takes effect
  September 1, 2008.
         (b)  Except as provided by Subsection (a) of this section,
  this Act takes effect immediately if it receives a vote of
  two-thirds of all the members elected to each house, as provided by
  Section 39, Article III, Texas Constitution. If this Act does not
  receive the vote necessary for immediate effect, this Act takes
  effect September 1, 2007.
 
 
 
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
         I hereby certify that S.B. No. 377 passed the Senate on
  May 3, 2007, by the following vote: Yeas 31, Nays 0; and that the
  Senate concurred in House amendment on May 15, 2007, by the
  following vote: Yeas 30, Nays 0.
 
 
  ______________________________
  Secretary of the Senate    
 
         I hereby certify that S.B. No. 377 passed the House, with
  amendment, on May 9, 2007, by the following vote: Yeas 134,
  Nays 0, one present not voting.
 
 
  ______________________________
  Chief Clerk of the House   
 
 
 
  Approved:
 
  ______________________________ 
              Date
 
 
  ______________________________ 
            Governor