BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. The legislature finds that: (a) 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.
(b) 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 Constitution of the United States are reserved to the states respectively, or to the people themselves.
(c) 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, and makes a mockery of James Madison’s assurance in Federalist #45 that the “powers delegated” to the Federal Government are “few and defined”, while those of the States are “numerous and indefinite.”
(d) The decision of the Supreme Court to uphold the individual mandate in the PPACA as a tax is invalid because:
(1) 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 Congress;
(2) 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;
(3) The PPACA was improperly passed by Congress. According to Article 1 Section 7 of the US 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, HR 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 homebuyers’ 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 US Constitution;
(e) 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 Constitution of the United States 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.
(f) 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.
(g) Through orderly and peaceful non-compliance with unconstitutional federal acts:
(1) the rule of law can once again be established in the United States;
(2) the maxim that the agent, the federal government, is not greater than the principal, the states, can once again be established.
SECTION 2. ADDING CHAPTER 501 TO TEXAS PROPERTY CODE; ESTABLISHMENT AND OPERATION OF TAX ADJUDICATION BOARDS
(a) Chapter 501, Property Code, is added to read as follows:
CHAPTER 501: TAX ADJUDICATION BOARDS
Sec. 501.001. PURPOSE. This chapter applies only to the creation of tax adjudication boards in every county in the state for the purpose of protecting citizens from the collection of federal taxes created or increased by federal acts nullified by the legislature.
Sec. 501.002. DEFINITIONS. In this chapter:
(a) “Federal tax authorities” means the secretary of the treasury of the United States or his delegate, or any official or entity of the United States responsible for filing liens, executing levies, or collecting federal tax of any sort.
(b) “Unlawful federal taxes” means any federal tax enacted by an unconstitutional act of the United States Congress which has been nullified by the legislature.
(c) “Lawful federal taxes” means any federal tax enacted by a constitutional act of the United States Congress.
Sec. 501.003. ESTABLISHMENT OF TAX ADJUDICATION BOARDS. (a) The tax adjudication board is established for each county.
(b) The board consists of three members, appointed by a board of directors made up of the county judge, county commissioners, the district attorney, the county clerk, and the county sheriff. The board of directors may appoint additional tax adjudication boards as needed in the county and/or increase the size of existing tax adjudication boards by resolution of a majority of its members. However, the total number of members is an odd number.
(c) To be eligible to serve on the tax adjudication board, an individual must be no less than 25 years of age, must be a resident of the county, and must have resided in the county for at least two years.
(d) The board meets no less than once per quarter. The board may call for additional meetings as needed by resolution of a majority of its members. The board shall ensure that a notary public is present at every meeting.
(e) The venue for the board shall be determined by the board of directors, but the venue shall not be outside the county.
Sec. 501.004. OPERATION OF TAX ADJUDICATION BOARDS. (a) The board will serve as a mediator between taxpayers and federal tax authorities seeking to file tax liens or collect any unlawful federal tax.
(b) Federal tax authorities must appear before the board if:
(1) A taxpayer has filed documentation of non liability for unlawful federal taxes with the secretary of state as described in Section 501.005, and
(2) Federal tax authorities are seeking to file a notice of federal tax lien or execute a levy against the taxpayer.
(c) When appearing before the board, federal tax authorities must provide an itemized list of the taxpayer's tax liability, citing each tax owed. If such list does not show a tax liability for lawful federal taxes:
(1) The board shall not grant federal tax authorities approval to file a notice of federal tax lien against property in the taxpayer's name, nor against property in which third parties have an interest.
(2) The board shall not grant federal tax authorities approval to sieze or garnish the taxpayer's property, nor property in which third parties have an interest.
(d) If federal tax authorities do provide an itemized list of the taxpayer's tax liability that shows liability for lawful federal taxes:
(1) The board shall issue the form provided for in Section 501.005 (a) (3) of this Chapter to federal tax authorities. Issuance of this form shall attest that: (A) Federal tax authorities are permitted to file a notice of federal tax lien against the taxpayer's property and/or property in which third parties have an interest, and
(B) Federal tax authorities are permitted to execute levies and garnishments against the taxpayer's property and/or property in which third parties have an interest up to the amount indicated on the form, if levies and garnishments are actually being sought.
(2) The members of the board shall sign the form and have it notarized before issuance to federal tax authorities.
(e) Neither the office of the secretary of state nor the office of the county clerk shall accept a notice of federal tax lien from federal tax authorities unless:
(1) Federal tax authorities provide the documentation described in Section 501.005 (a) (2) of this Chapter, or
(2) Federal tax authorities provide the documentation described in Section 501.005 (a) (3) and such documentation shows federal tax authorities have been granted permission to file a notice of federal tax lien against a taxpayer's property or execute a levy against a taxpayer's property.
Sec. 501.005 DOCUMENTATION OF NON LIABILITY FOR UNLAWFUL FEDERAL TAXES. (a) The secretary of state shall:
(1) Create the necessary forms needed to document a taxpayer's non liability for unlawful federal taxes relating to any unconstitutional federal act nullified by the legislature.
(A) Provide for electronic filing of these forms.
(B) Provide all county clerks access to the records concerning the forms filed from their respective counties.
(2) Create a form for the purpose of documenting that a taxpayer has not filed documentation of non-liability for unlawful taxes.
(3) Create a form to be used by tax adjudication boards to document whether federal tax authorities have been granted permission to file a notice of federal tax lien against a taxpayer's property or execute a levy against a taxpayer's property. The form shall provide the means to document the dollar amount federal tax authorities are allowed to levy against the taxpayer.
(b) A taxpayer may complete and file a form documenting non-liability of unlawful federal taxes with the secretary of state no later than 30 days after a filing in compliance with federal regulations. Documentation of non liability shall be filed for each tax year for which protection is sought. In the case of federal taxes filed quarterly, except for estimated tax payments, the taxpayer may complete the appropriate form to document non-liability and file it with the secretary of state no later than 30 days after filing the federal tax form in compliance with federal regulations. Documentation of non liability shall be filed for each quarter for which protection is sought.
(c) If a taxpayer files documentation of non-liability and it is later shown before the board through a preponderance of evidence that none of the tax liability itemized by federal tax authorities was attributable to unlawful federal taxes, the taxpayer shall be liable for a fine of no more than $100 per form filed. One quarter of the fine shall be distributed to the office of the secretary of state and three quarters shall be distributed to the county in which the taxpayer resides.
(d) FEES. (1) For each form filed to document non-liability of unlawful federal taxes, a fee of $30 shall be collected, of which $10 shall be distributed to the office of the secretary of state, and $20 of which shall be distributed to the county in which the taxpayer filing the form resides.
(2) A filing fee of $100 shall be assessed against federal tax authorities for each case filed in a tax adjudication board, payable to the county tax adjudication board.
Sec. 501.006. AFFECT ON COLLECTION OF FEDERAL TAXES. No part of this chapter shall be construed to affect the collection of lawful federal taxes.
SECTION 3. Chapter 14, Property Code, is amended by adding Section 14.0015 to read as follows:
Sec. 14.0015. DEFINITIONS. In this chapter:
(a) “Federal tax authorities” means the secretary of the treasury of the United States or his delegate, or any official or entity of the United States responsible for filing liens, executing levies, or collecting federal tax of any sort.
(b) “Unlawful federal taxes” means any federal tax enacted by an unconstitutional act of the United States Congress which has been nullified by the legislature.
(c) “Lawful federal taxes” means any federal tax enacted by a constitutional act of the United States Congress.SECTION 4. Chapter 14, Property Code, is amended by adding Section 14.0016 to read as follows:
Sec. 14.0016. PRELIMINARY PROCEDURES FOR FILING NOTICE OF FEDERAL TAX LIEN. (a) Federal tax authorities must meet the following requirements before filing a notice of federal tax lien:
(1) Federal tax authorities shall verify through the secretary of state’s office to determine whether or not the taxpayer has filed documentation of non-liability for unlawful federal taxes.
(2) If the taxpayer has not made such a filing, the federal tax authorities must obtain documentation to that effect from the office of the Texas secretary of state. This documentation shall then be presented to the appropriate filing location as described in Section 14.002 of this Chapter. No filing shall be deemed valid and no filing officer shall accept a filing without this documentation.
(3) If the taxpayer has made such a filing, the federal tax authority or his delegate shall appear before the tax adjudication board in the county in which the real property potentially subject to the lien is situated. If the federal tax authority cannot show by preponderance of evidence that any portion of the taxpayer’s tax liability is attributable lawful federal taxes, no notice of federal tax lien will be permitted to be filed against the taxpayer's property or property in which third parties have an interest.SECTION 5. Section 14.003, Property Code, is amended to read as follows:
Sec. 14.003. EXECUTION OF NOTICES AND CERTIFICATES. Except as provided for in Section 14.0016 of this Chapter, certification of notices of liens, certificates, or other notices affecting federal liens by the secretary of the treasury of the United States or 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 6. Section 14.004 (a), Property Code, is amended to read as follows:
Sec. 14.004. DUTIES OF FILING OFFICER. (a) Except as provided for in Section 14.0016 of this Chapter, 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:
SECTION 7. ADDING CHAPTER 502 TO TEXAS PROPERTY CODE
(a) Chapter 502, Property Code, is added to read as follows:
CHAPTER 502: UNIFORM FEDERAL LEVY PRODEDURES
Sec. 502.001. SCOPE. This chapter applies only to how federal tax levies shall be executed in harmony with Chapter 501 of the Property Code.
Sec. 502.002. DEFINITIONS. In this chapter:
(a) “Federal tax authorities” means the secretary of the treasury of the United States or his delegate, or any official or entity of the United States responsible for filing liens, executing levies, or collecting federal tax of any sort.
(b) “Unlawful federal taxes” means any federal tax enacted by an unconstitutional act of the United States Congress which has been nullified by the legislature.
(c) “Lawful federal taxes” means any federal tax enacted by a constitutional act of the United States Congress.Sec. 502.003. PRELIMINARY PROCEDURES FOR EXECUTING FEDERAL TAX LEVY. (a) Federal tax authorities must meet the following requirements before executing a federal tax levy:
(1) Federal tax authorities must verify through the secretary of state’s office to determine whether or not the taxpayer has filed documentation of non-liability for unlawful federal taxes.
(2) If the taxpayer has not made such a filing, the federal tax authorities must obtain documentation to that effect from the office of the Texas secretary of state.
(3) If the taxpayer has made such a filing, the federal tax authority or his delegate shall appear before the tax adjudication board in the county in which the real property potentially subject to federal tax levy is situated. If the federal tax authority cannot show by preponderance of evidence that any portion of the taxpayer’s tax liability is attributable lawful federal taxes, no levy will be permitted to be executed against the taxpayer's property or property in which third parties have an interest.
Sec. 502.004. THIRD PARTIES. (a) Federal tax authorities may not levy third parties unless the conditions in Section 502.003 are met. If such a levy is executed without meeting those conditions, the penalties enumerated in Section 502.005 (b) shall apply.
(b) If a third party complies with a levy that has not been properly adjudicated per Section 502.003, the individuals committing the act and/or the corporate entity committing the act shall liable for the penalties enumerated in Section 502.005 (b).
Sec. 502.005. OFFENSES; PENALTIES. (a) A person who is a federal tax authority commits an offense if the person executes or attempts to execute a federal tax levy without following the procedures in Section 502.003.
(b) An offense under Subsection (a) 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 8. 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.
http://rtr.org/document/1478/239/texas-nullification-of-ppaca-obamacare
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