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.