1-1 By: Clemons (Senate Sponsor - Haley) H.B. No. 366
1-2 (In the Senate - Received from the House March 24, 1993;
1-3 March 25, 1993, read first time and referred to Committee on
1-4 Finance; May 10, 1993, reported favorably by the following vote:
1-5 Yeas 11, Nays 0; May 10, 1993, sent to printer.)
1-6 COMMITTEE VOTE
1-7 Yea Nay PNV Absent
1-8 Montford x
1-9 Turner x
1-10 Armbrister x
1-11 Barrientos x
1-12 Bivins x
1-13 Ellis x
1-14 Haley x
1-15 Moncrief x
1-16 Parker x
1-17 Ratliff x
1-18 Sims x
1-19 Truan x
1-20 Zaffirini x
1-21 A BILL TO BE ENTITLED
1-22 AN ACT
1-23 relating to the payment of certain tax refunds.
1-24 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-25 SECTION 1. Section 26.07(g), Tax Code, is amended to read as
1-26 follows:
1-27 (g) If a property owner pays taxes calculated using the
1-28 higher tax rate when the rate is reduced by an election called
1-29 under this section, the taxing unit shall refund the difference
1-30 between the amount of taxes paid and the amount due under the
1-31 reduced rate if the difference between the amount of taxes paid and
1-32 the amount due under the reduced rate is $1 or more. If the
1-33 difference between the amount of taxes paid and the amount due
1-34 under the reduced rate is less than $1, the taxing unit shall
1-35 refund the difference on request of the taxpayer. An application
1-36 for a refund of less than $1 must be made within 90 days after the
1-37 date the refund becomes due or the taxpayer forfeits the right to
1-38 the refund.
1-39 SECTION 2. This Act takes effect September 1, 1993, and
1-40 applies only to a refund the liability for which arises on or after
1-41 that date.
1-42 SECTION 3. The importance of this legislation and the
1-43 crowded condition of the calendars in both houses create an
1-44 emergency and an imperative public necessity that the
1-45 constitutional rule requiring bills to be read on three several
1-46 days in each house be suspended, and this rule is hereby suspended.
1-47 * * * * *
1-48 Austin,
1-49 Texas
1-50 May 10, 1993
1-51 Hon. Bob Bullock
1-52 President of the Senate
1-53 Sir:
1-54 We, your Committee on Finance to which was referred H.B. No. 366,
1-55 have had the same under consideration, and I am instructed to
1-56 report it back to the Senate with the recommendation that it do
1-57 pass and be printed.
1-58 Montford,
1-59 Chairman
1-60 * * * * *
1-61 WITNESSES
1-62 No witnesses appeared on H.B. No. 366.