|
|
|
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. |