HBA-RBT S.B. 446 76(R)    BILL ANALYSIS


Office of House Bill AnalysisS.B. 446
By: Carona
Ways & Means
5/7/1999
Engrossed



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.
S.B. 446 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 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, 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.