HBA-KMH S.B. 70 76(R) BILL ANALYSIS Office of House Bill AnalysisS.B. 70 By: Brown Criminal Jurisprudence 3/27/1999 Engrossed BACKGROUND AND PURPOSE Currently, Texas limits the presentation of felony indictments relating to certain violations of motor fuel taxation laws to three years from the date of the commission of the offense. S.B. 70 increases the statute of limitations for certain motor fuel tax felonies from three years to seven years, bringing these crimes in line with similar offenses which have a seven-year statute of limitations. This bill also clarifies that the statute of limitations provided by Section 12.01, Code of Criminal Procedure, applies separately to the offenses described in the section. 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 Article 12.01, Code of Criminal Procedure, to increase the statute of limitations for an offense described in Sections 153.403(20)-(33), Tax Code (Motor Fuel Taxes, Criminal Offenses) to seven years, from three years. Clarifies that the statute of limitations provided by this section applies separately to the offenses described in the section. SECTION 2. Provides that the change in law made by this Act will not apply to an offense if prosecution became barred by the statute of limitations before the effective date of this Act. SECTION 3. Effective date: September 1, 1999. SECTION 4. Emergency clause.