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AN ACT
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relating to the penalty imposed on certain delinquent oil and gas |
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severance taxes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 201.351, Tax Code, is amended by adding |
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Subsection (c) to read as follows: |
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(c) Notwithstanding Subsections (a) and (b), a person is not |
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subject to a penalty under Subsection (a) if: |
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(1) the delinquent tax results from the person's |
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filing of an amended report with the comptroller for a timely filed |
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original report under Section 201.203 or 201.2035; |
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(2) the person timely paid the full amount of tax due |
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as indicated in the original report; |
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(3) the amount of additional tax due as a result of all |
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amended reports for the original report does not exceed 25 percent |
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of the tax due as indicated in the original report; |
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(4) the person resolves all errors identified by the |
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comptroller on the amended or original report that could affect the |
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amount of tax due on that report not later than the 60th day after |
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the date on which the amended or original report, as applicable, is |
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filed; and |
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(5) the person files the amended report not later than |
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the 730th day after the date on which the original report was due |
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and remits the full amount of the additional tax due with the |
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amended report. |
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SECTION 2. Section 202.301, Tax Code, is amended by adding |
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Subsection (c) to read as follows: |
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(c) Notwithstanding Subsections (a) and (b), a person is not |
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subject to a penalty under Subsection (a) if: |
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(1) the delinquent tax results from the person's |
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filing of an amended report with the comptroller for a timely filed |
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original report under Section 202.201 or 202.202; |
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(2) the person timely paid the full amount of tax due |
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as indicated in the original report; |
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(3) the amount of additional tax due as a result of all |
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amended reports for the original report does not exceed 25 percent |
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of the tax due as indicated in the original report; |
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(4) the person resolves all errors identified by the |
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comptroller on the amended or original report that could affect the |
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amount of tax due on that report not later than the 60th day after |
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the date on which the amended or original report, as applicable, is |
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filed; and |
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(5) the person files the amended report not later than |
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the 730th day after the date on which the original report was due |
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and remits the full amount of the additional tax due with the |
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amended report. |
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SECTION 3. Sections 201.351(c) and 202.301(c), Tax Code, as |
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added by this Act, apply to delinquent tax owed as a result of an |
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amended report filed with the comptroller on or after the effective |
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date of this Act, regardless of the date on which the original |
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report was due. |
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SECTION 4. This Act takes effect January 1, 2018. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 3232 was passed by the House on May 6, |
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2017, by the following vote: Yeas 138, Nays 1, 2 present, not |
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voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 3232 was passed by the Senate on May |
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19, 2017, by the following vote: Yeas 31, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: _____________________ |
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Date |
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_____________________ |
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Governor |