BILL ANALYSIS



H.C.R. 211
By: Swinford
May 19, 1995
Committee Report (Unamended)


BACKGROUND

Since the comptroller charges the taxpayer a rate of 10% annually
for late payments, it would be appropriate and fair for the state
to be held to similar standards as the taxpayer.

PURPOSE

The resolution calls for the comptroller to adopt the following
policies:

     (1)  If a taxpayer claims a refund or credit because an amount
     of tax, penalty, or interest has been erroneously collected,
     the comptroller shall pay no interest, but the taxpayer may
     request and shall be granted an accelerated administrative
     hearing process on refund claims and deficiency assessments in
     order to obtain a speedier administrative decision;

     (2)  The comptroller shall establish forms and procedures to
     carry out the process;

     (3)  On request by the taxpayer for an accelerated hearing,
     the comptroller shall begin the process within 10 working
     days, and the procedure including the administrative hearing
     and final decision shall be completed within 90 working days;
     and

     (4)  The taxpayer shall have 30 days to ask for a rehearing,
     and the comptroller shall have no more than 30 days after the
     request for a rehearing to render a decision on the rehearing.

SUMMARY OF COMMITTEE ACTION

Pursuant to an announcement on the House floor, the committee met
in a formal meeting on May 19, 1995.  The chair laid out H.C.R.
211.  By a record vote of 7 ayes, 0 nays, 0 present not voting and
4 absent, the committee voted to report H.C.R. 211 to the House
without amendment with the recommendation that it do pass.