HBA-EVB S.B. 17 76(R) BILL ANALYSIS Office of House Bill AnalysisS.B. 17 By: Zaffirini State Affairs 4/14/1999 Engrossed BACKGROUND AND PURPOSE Currently, Texas law provides that if the comptroller of public accounts finds after both notice and hearing that a permit holder has violated the law with respect to the distribution of cigarettes or their advertisement for sale, the comptroller is authorized to take disciplinary action. S.B. 17 changes the language in the Tax Code to provide that a hearing is not necessary if a retailer chooses not to attend, but that notice and an opportunity for a hearing are necessary before the comptroller is authorized to take disciplinary action. S.B. 17 establishes provisions regarding certain hearings held with respect to the distribution or marketing of cigarettes or tobacco products. 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 (b), Section 154.1142, Tax Code, as follows: (b) Authorizes the comptroller to suspend the permit for a place of business or administratively assess a fine under certain conditions if the comptroller finds, after notice and an opportunity for a hearing, rather than after notice and hearing, as provided by this subchapter, that a permit holder has violated Subchapter H (Distribution of Cigarettes or Tobacco Products) or K (Prohibition of Certain Cigarette or Tobacco Product Advertising; Fee), Chapter 161, Health and Safety Code. SECTION 2. Amends Subsection (b), Section 155.0592, Tax Code, to make a conforming change. SECTION 3. Makes application of this Act prospective. SECTION 4. Effective date: September 1, 1999. SECTION 5. Emergency clause.