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.