HBA-CBW H.B. 2832 77(R) BILL ANALYSIS Office of House Bill AnalysisH.B. 2832 By: Smithee Ways & Means 3/22/2001 Introduced BACKGROUND AND PURPOSE Under current law, tax collecting authorities are not required to notify a taxpayer of an overpayment. If a taxpayer makes an overpayment on his or her taxes, he or she may submit a written request or submit a form provided by the comptroller of public accounts within 3 years of making the payment or the taxpayer waives the right to a refund. Many taxpayers in Texas are unaware that an overpayment has occurred and thus have no reason to request a refund. Currently, most jurisdictions in Texas have a mechanism in place to notify taxpayers of overpayment, but some do not. House Bill 2832 requires the tax collector for a taxing unit to notify a taxpayer of an overpayment of more than $5.00. 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. ANALYSIS House Bill 2832 amends the Tax Code to require the collector for a taxing unit, without charge, to mail to a taxpayer or a taxpayer's representative a written notice of the amount of an overpayment accompanied by a refund application form if the taxpayer submits a payment of taxes that exceeds by $5 or more the amount owed for a tax year to the taxing unit. EFFECTIVE DATE January 1, 2002.