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  By: Perry H.B. No. 3785
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the nullification of unconstitutional federal laws that
  create or increase taxes and the enforceability of related federal
  tax liens or levies; providing for a filing fee and providing
  criminal penalties.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  The legislature finds that:
               (1)  The people of the several states comprising the
  United States of America created the federal government to be their
  agent for certain enumerated purposes and nothing more.
               (2)  The Tenth Amendment to the United States
  Constitution defines the total scope of federal power as being that
  which has been delegated by the people of the several states to the
  federal government, and all powers not delegated to the federal
  government in the United States Constitution are reserved to the
  states, respectively, or to the people themselves.
               (3)  The assumption of power that the federal
  government has made by enacting the "Patient Protection and
  Affordable Care Act" (PPACA) interferes with the right of the
  people of the State of Texas to regulate health care as they see
  fit.
 
               (4)  The decision of the United States Supreme Court to
  uphold the individual mandate in the PPACA as a tax is invalid
  because:
                     (A)  the legislative intent was to enforce it as a
  penalty; the court chose to legislate from the bench by classifying
  it as a tax; this is a clear overreach of judicial power, as all
  legislative powers are vested in the United States Congress;
                     (B)  after classifying the individual mandate as a
  tax, the court failed to recognize it as a direct tax; just as a tax
  on land based solely on its rental income is the same as a direct tax
  on the land itself, a tax on individuals based solely on their
  decision not to buy health insurance is a direct tax on individuals;
  to get around this, Chief Justice Roberts ruled that the individual
  mandate is indirect because not everyone will have to pay it;
  however, the percentage of people ultimately subject to a tax does
  not determine into which category it falls; less than two percent of
  Americans were subject to the original income tax, yet the court
  still viewed it as a direct tax; and
                     (C)  the PPACA was improperly passed by Congress;
  according to Section 7, Article I, United States Constitution, "All
  Bills for raising Revenue shall originate in the House of
  Representatives; but the Senate may propose or concur with
  Amendments as on other Bills;" the bill that passed the House, H.R.
  3590, was a revenue bill that the Senate amended; the original
  bill's purpose was to amend the Internal Revenue Code of 1986 to
  modify the first-time homebuyer's credit in the case of members of
  the armed forces and certain other federal employees and for other
  purposes; when the Senate amended the bill, nothing was left of the
  original bill; it instead became a completely new revenue bill
  containing multiple taxes, as well as the provisions for Obamacare;
  this is, in effect, a case of the Senate originating a revenue bill,
  and this clearly violates the United States Constitution.
               (5)  The federal law known as the "Patient Protection
  and Affordable Care Act," signed by President Barack Obama on March
  23, 2010, is not authorized by the United States Constitution and
  violates its true meaning and intent as given by the Founders and
  Ratifiers and is hereby declared to be invalid in this state, shall
  not be recognized by this state, is specifically rejected by this
  state, and shall be considered null and void and of no effect in
  this state. All taxpayers in the State of Texas are absolved of all
  tax liabilities arising from the PPACA, although an individual
  taxpayer may voluntarily pay those taxes.
               (6)  The policy enacted in the following sections will
  allow this state to protect its citizens from tax liabilities
  created by the PPACA. If the legislature nullifies other
  unconstitutional federal laws that create or increase taxes, the
  same policies shall be used to protect citizens from those tax
  liabilities.
               (7)  Through peaceful noncompliance with
  unconstitutional federal acts:
                     (A)  the rule of law can once again be established
  in the United States; and
                     (B)  the maxim that the agent, the federal
  government, is not greater than the principal, the states, can once
  again be established.
         SECTION 2.  Section 14.003, Property Code, is amended to
  read as follows:
         Sec. 14.003.  EXECUTION OF NOTICES AND CERTIFICATES. Except
  as provided by Section 45.101, certification [Certification] of
  notices of liens, certificates, or other notices affecting federal
  liens by the secretary of the treasury of the United States or the
  secretary's [his] delegate, or by any official or entity of the
  United States responsible for filing or certifying of notice of any
  other lien, entitles them to be filed and no other attestation,
  certification, or acknowledgment is necessary.
         SECTION 3.  Section 14.004(a), Property Code, is amended to
  read as follows:
         (a)  Except as provided by Section 45.101, if [If] a notice
  of federal lien, a refiling of a notice of federal lien, or a notice
  of revocation of any certificate described in Subsection (b) is
  presented to a filing officer who is:
               (1)  the secretary of state, the secretary of state 
  [he] shall cause the notice to be marked, held or placed on
  microtext, and indexed in accordance with the provisions of Section
  9.519, Business & Commerce Code, as if the notice were a financing
  statement within the meaning of that code; or
               (2)  any other officer described in Section 14.002, the
  officer [he] shall endorse thereon the officer's [his]
  identification and the date and time of receipt and forthwith file
  it alphabetically in the real property records and if requested by
  the party submitting the document, in the personal property files
  or enter it in an alphabetical index for real or personal property,
  as appropriate, showing the name and address of the person named in
  the notice, the date and time of receipt, the title and address of
  the official or entity certifying the lien, and the total amount
  appearing on the notice of lien.
         SECTION 4.  Subtitle A, Title 5, Property Code, is amended by
  adding Chapter 45 to read as follows:
  CHAPTER 45. FEDERAL TAX LIENS AND LEVIES
  SUBCHAPTER A. GENERAL PROVISIONS
         Sec. 45.001.  DEFINITIONS. (a) In this chapter:
               (1)  "Federal tax authorities" means the secretary of
  the treasury of the United States or the secretary's delegate, or
  any official or entity of the United States responsible for filing
  liens, executing levies, or collecting federal tax of any sort.
               (2)  "Lawful federal taxes" means any federal tax
  enacted by a constitutional Act of the United States Congress.
               (3)  "Taxpayer" means any person liable for any federal
  tax or excise and includes a corporation or partnership whose
  principal executive office is in this state, as provided by the
  internal revenue laws of the United States.
               (4)  "Unlawful federal taxes" means any federal tax
  enacted by or the percentage an existing tax is increased by an
  unconstitutional Act of the United States Congress that has been
  nullified by the legislature.
         Sec. 45.002.  EFFECT ON COLLECTION OF FEDERAL TAXES.  This
  chapter may not be construed to affect the collection of lawful
  federal taxes.
  SUBCHAPTER B.  CLAIM OF NON-LIABILITY FOR UNLAWFUL FEDERAL TAXES
         Sec. 45.051.  REGISTRATION OF CLAIM. (a) A taxpayer may
  register a claim of non-liability for unlawful federal taxes by
  filing a form prescribed under this section with the secretary of
  state.
         (b)  The secretary of state shall provide a form for
  registration of a claim under this section. The form must be
  verified and must include:
               (1)  the name, address, and social security number or
  taxpayer identification number of the claimant; and
               (2)  a complete list of all unlawful federal taxes for
  which the claimant may seek to claim non-liability.
         (c)  If the legislature nullifies an unconstitutional
  federal Act that enacts a new tax or increases the percentage of an
  existing tax, the form provided under Subsection (b) shall be
  amended as needed to list those taxes.
         (d)  A taxpayer may register a claim of non-liability not
  later than the 30th day after the date the federal tax form is filed
  in compliance with federal regulations. Claims of non-liability
  may be registered for each tax year for which protection is sought.
  In the case of federal taxes filed quarterly, except for estimated
  tax payments, claims may be registered for each quarter for which
  protection is sought.
         (e)  The filing fee for registering a claim under this
  section is $30.
         (f)  A document filed under this section is not a public
  record for the purposes of Chapter 552, Government Code, and may be
  made available only to the claimant or federal tax authorities upon
  request.
         Sec. 45.052.  DOCUMENTATION OF FEDERAL TAX AUTHORITY'S RIGHT
  TO FILE NOTICE OF FEDERAL TAX LIEN OR EXECUTE LEVY. (a) The
  secretary of state shall provide a form for granting permission to
  federal authorities to file a notice of federal tax lien or execute
  a levy against a taxpayer who has registered a claim under Section
  45.051. The form must be verified and must include:
               (1)  the name, address, and social security number or
  taxpayer identification number of the taxpayer;
               (2)  the name of the federal tax authority requesting
  the form;
               (3)  verification that the federal tax authority has
  proven the taxpayer is liable for lawful federal taxes;
               (4)  the dollar amount for which the federal tax
  authority may impose a lien or levy against the taxpayer; and
               (5)  the seal of the State of Texas.
         (b)  The form shall be completed by the secretary of state
  and issued to federal tax authorities only if the applicable
  requirements of Section 45.101(c) or 45.152(c) are met.
         Sec. 45.053.  DOCUMENTATION OF DUE DILIGENCE OF FEDERAL TAX
  AUTHORITIES IN ABSENCE OF TAXPAYER CLAIM. (a) The secretary of
  state shall provide a form attesting that federal tax authorities
  have verified with the office of the secretary of state that a
  taxpayer has not registered a claim of non-liability for unlawful
  federal taxes under Section 45.051. The form must be verified and
  must include:
               (1)  the name, address, and social security number or
  taxpayer identification number of the claimant;
               (2)  the name of the federal tax authority performing
  the due diligence; and
               (3)  the seal of the State of Texas.
         (b)  The form shall be completed by the secretary of state
  and issued to federal tax authorities only if the requirements of
  Section 45.101(b) or 45.152(b) are met.
  SUBCHAPTER C. FEDERAL TAX LIENS
         Sec. 45.101.  PRELIMINARY PROCEDURES FOR FILING NOTICE OF
  FEDERAL TAX LIEN.  (a) Before filing a notice of federal tax lien,
  federal tax authorities must determine through the secretary of
  state's office whether the taxpayer has registered a claim of
  non-liability for unlawful federal taxes under Section 45.051. A
  filing is not valid and a filing officer may not accept a filing
  without the documentation described by Subsection (b) or (c).
         (b)  If the taxpayer has not registered a claim under Section
  45.051, the federal tax authorities must obtain the form described
  by Section 45.053 and present that documentation to the filing
  officer at the appropriate filing location under Section 14.002.
         (c)  If the taxpayer has registered a claim under Section
  45.051, the federal tax authorities must provide to the secretary
  of state an itemized list of the taxpayer's tax liability, citing
  each tax owed and the amount owed per tax listed. If that list does
  not show the taxpayer is liable for lawful federal taxes, the
  federal tax authorities may not be permitted to file a notice of
  federal tax lien against the taxpayer's property or property in
  which third parties have an interest. If the list shows the
  taxpayer is liable for lawful federal taxes:
               (1)  the secretary of state shall issue the form
  described by Section 45.052 to the federal tax authorities; and
               (2)  the federal tax authorities, if that documentation
  is presented to the filing officer at the appropriate filing
  location under Section 14.002, shall be permitted to file a notice
  of federal tax lien against the taxpayer's property, or property in
  which third parties have an interest, up to the amount attributable
  to those lawful taxes.
  SUBCHAPTER D.  PROCEDURES FOR EXECUTING FEDERAL TAX LEVY
         Sec. 45.151.  SCOPE OF SUBCHAPTER. This subchapter applies
  only to how federal tax levies shall be executed in harmony with
  Subchapter B.
         Sec. 45.152.  PRELIMINARY PROCEDURES FOR EXECUTING FEDERAL
  TAX LEVY. (a) Before executing a federal tax levy, federal tax
  authorities must determine through the secretary of state's office
  whether the taxpayer has registered a claim of non-liability for
  unlawful federal taxes under Section 45.051 and obtain the
  documentation described by Subsection (b) or (c).
         (b)  If the taxpayer has not registered a claim under Section
  45.051, the federal tax authorities must obtain the form described
  by Section 45.053.
         (c)  If the taxpayer has registered a claim under Section
  45.051, the federal tax authorities must provide to the secretary
  of state an itemized list of the taxpayer's tax liability, citing
  each tax owed and the amount owed per tax listed. If that list does
  not show the taxpayer is liable for lawful federal taxes, the
  federal tax authorities may not be permitted to execute the federal
  tax levy against the taxpayer's property or property in which third
  parties have an interest. If the list shows the taxpayer is liable
  for lawful federal taxes:
               (1)  the secretary of state shall issue the form
  described by Section 45.052 to the federal tax authorities; and
               (2)  the federal tax authorities shall be permitted to
  levy against the taxpayer's property, or property in which third
  parties have an interest, up to the amount attributable to those
  lawful taxes.
         Sec. 45.153.  THIRD PARTIES. Federal tax authorities may
  not levy third parties and a third party may not comply with a levy
  by federal tax authorities unless the conditions of Section 45.152
  are met.
  SUBCHAPTER E.  OFFENSES
         Sec. 45.201.  UNLAWFUL LEVY; UNLAWFUL COMPLIANCE. (a) A
  person who is a federal tax authority commits an offense if the
  person executes or attempts to execute a federal tax levy,
  including a levy of a third party, without following the procedures
  prescribed by Section 45.152.
         (b)  A third party who complies with a federal tax levy in
  violation of Section 45.153 commits an offense.
         (c)  An offense under this section is a Class B misdemeanor
  punishable by confinement for a term not to exceed 180 days, a fine
  of not more than $5,000, or both the confinement and the fine.
         SECTION 5.  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, 2013.