HBA-JRA H.B. 3387 76(R) BILL ANALYSIS Office of House Bill AnalysisH.B. 3387 By: Hilderbran Ways & Means 4/15/1999 Introduced BACKGROUND AND PURPOSE When a Texas business requests a refund of sales tax paid in error to a vendor, one of the options available for refunding that tax is the Vendor's Request for Refund and Assignment of Right to Refund. By signing this form, a Texas business attests to the fact that the tax has been collected from the customer and remitted to the State of Texas. Currently, the comptroller of public accounts requires an officer or director of a company to sign all refund assignment forms. This requirement may make it more difficult to obtain rightful tax refunds and may place Texas businesses at a competitive disadvantage. H.B. 3387 authorizes an officer, director, or employee of the taxpayer whose duties include administering the taxpayer's rights and responsibilities with the comptroller to sign such a claim for refund. 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 Section 111.023, Tax Code, to authorize an officer, director, or employee of a taxpayer whose duties include administering the taxpayer's rights and responsibilities with the comptroller of public accounts to sign the written authorization that accompanies a document being filed with the comptroller on the taxpayer's behalf. Provides that the authorization must include the title and telephone number of the officer, director, or employee who signs the authorization for verification by the comptroller. Authorizes the comptroller to impose such a requirement on a taxpayer's assignment of a claim for refund. SECTION 2.Emergency clause. Effective date: upon passage.