HBA-JRA H.B. 1290 76(R) BILL ANALYSIS Office of House Bill AnalysisH.B. 1290 By: Hodge Ways & Means 3/11/1999 Introduced BACKGROUND AND PURPOSE Currently, an application for a tax refund from the office of the Tax Assessor-Collector is provided to taxpayers with their tax statements, requires the signature of the presiding officer of the governing body on the tax refund form, and does not require the applicant to testify that the statements on the refund form are true. This system may cause confusion for taxpayers and an unnecessary workload for tax assessor-collectors. H.B. 1290 amends the procedures for applying for a tax refund by requiring an indication of the governing body's approval or disapproval on the refund form, requiring the applicant to sign an affirmation of the information's truth, requiring that a tax refund form be provided upon request rather than with the tax statement, and permitting the information to be submitted in a written request. RULEMAKING AUTHORITY It is the opinion of the Office of House Bill Analysis that rulemaking authority is expressly delegated to the Comptroller of Public Accounts of the State of Texas in SECTION 1 (Section 31.11, Tax Code) of this bill. SECTION BY SECTION ANALYSIS SECTION 1. Amends Section 31.11, Tax Code, by amending Subsection (c) and adding Subsections (d), (e), and (f), as follows: (c) Authorizes a taxpayer to apply for a refund by filing an application on a form prescribed by the Comptroller of Public Accounts of the State of Texas, by rule, or a written request that includes sufficient information to enable the auditor for the taxing unit and, if applicable, the governing body of the taxing unit to determine whether the taxpayer is entitled to the refund. (d) Requires the collector for a taxing unit (collector) to provide a copy of the refund application form without charge on request of a taxpayer or a taxpayer's representative. (e) Provides that an application for a refund must include a signed affirmation by the taxpayer that the information in the application is true and correct. (f) Provides that this subsection applies only to a refund that is required to be approved by the governing body of a taxing unit. Provides that the presiding officer of the governing body of the taxing unit is not required to sign the application or any document accompanying it to indicate the governing body's approval or disapproval of the refund. Requires the collector to indicate on the application whether the governing body approved or disapproved the refund and the date it did so. SECTION 2. Effective date: September 1, 1999. Makes application of this Act prospective. SECTION 3. Emergency clause.