Texas Tax Code

§ 111.0035 — ADVANCED DATABASE SYSTEM FOR TAX COLLECTIONS

TX § 111.0035Title 2. STATE TAXATION · Part B. ENFORCEMENT AND COLLECTION · Ch. 111. COLLECTION PROCEDURES · Art. A. COLLECTION DUTIES AND POWERS

Statute text

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(a)The comptroller may contract with an appropriate vendor to develop and implement an advanced database system to enhance tax collections.

(b)Subject to Subsection (c), the total amount of compensation paid to the vendor that develops, implements, and maintains the advanced database system is equal to the product of:

(1)the percentage stated in the contract; and

(2)the amount of revenue collected from taxpayers by the comptroller, after all available administrative and judicial appeals are exhausted, as a result of audit and enforcement actions taken on cases identified from the system.

(c)The amount of compensation paid to a vendor under Subsection (b) may not exceed the maximum amount, if any, stated in the contract between the comptroller and the vendor.

(d)The comptroller may pay compensation to a vendor under this section periodically at the times specified in the contract between the comptroller and the vendor. The comptroller shall determine the amount of a periodic payment in accordance with Subsections (b) and (c). In computing the amount under Subsection (b)(2), the comptroller may include a case only if the case:

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Legislative history

Acts 2007, 80th Leg., R.S., Ch. 937 (H.B. 3560), Sec. 1.108, eff. September 1, 2007.