HBA-JRA, RBT H.B. 3033 76(R)BILL ANALYSIS Office of House Bill AnalysisH.B. 3033 By: Oliveira Ways & Means 7/26/1999 Enrolled BACKGROUND AND PURPOSE It is the responsibility of the Department of Transportation (department) to audit auto dealerships' payment of ad valorem taxes on the vehicles they sell. H.B. 3033 provides a presumption related to the date of issuance to a dealer of a dealer's general distinguishing number and authorizes disclosure to the department of confidential information to allow greater flexibility and efficiency in conducting audits of payments of ad valorem taxes by automobile dealers. RULEMAKING AUTHORITY It is the opinion of the Office of House Bill Analysis that this bill does not expressly delegate any additional rulemaking authority to a state officer, department, agency, or institution. SECTION BY SECTION ANALYSIS SECTION 1. Amends Subsection (f), Section 23.121, Tax Code, to provide a presumption that a motor vehicle dealer commenced business on the date of issuance to the dealer of a dealer's general distinguishing number. Authorizes a chief appraiser, at the appraiser's sole discretion, to designate as the date on which a dealer commence business a date other than the date of issuance to the dealer of a dealer's general distinguishing number. SECTION 2. Amends Section 23.123(c), Tax Code, to authorize the disclosure of information made confidential by this section to the Texas Department of Transportation for use by that department in auditing compliance of its licensees with appropriate provisions of applicable law. SECTION 3. Emergency clause. Effective date: upon passage.