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.