Enrolled Bill Summary

House Bill 590	House Author:  Thompson
Effective:  9-1-11	Senate Sponsor:  Patrick

House Bill 590 amends the Tax Code to authorize a municipality, county, or other local governmental entity to request a review of all available sales tax returns and reports in the possession of the comptroller of public accounts filed by not more than five taxpayers doing business within the governmental entity's jurisdiction that are identified by the governmental entity from information received from the comptroller on a previous request by the governmental entity and that relate to a reallocation or refund of local sales tax revenue. The bill establishes deadlines for a local governmental entity's submission of a request for such returns or reports and the comptroller's provision of the requested returns or reports, requires the comptroller to provide such returns and reports regardless of whether the information they contain is confidential, and restricts the local governmental entity's use of that information to protect the information's confidentiality. The bill authorizes the comptroller to set and collect a reasonable fee to cover the expense of compiling and providing the requested sales tax information.