By Swinford H.C.R. No. 211 74R13342 CCK-D HOUSE CONCURRENT RESOLUTION 1-1 WHEREAS, In 1986, as part of state deficit reduction measures 1-2 following a slowdown in the Texas economy, the 69th Legislature, 1-3 2nd Called Session, enacted House Bill 78 repealing Section 111.106 1-4 of the Tax Code; and 1-5 WHEREAS, The repealed section, which had been in effect since 1-6 1982, required the state to pay annual interest of 10 percent on 1-7 refunds for state taxes overpaid in error; and 1-8 WHEREAS, To minimize state interest payments during the time 1-9 the section was in effect, the comptroller of public accounts 1-10 adopted policies to expedite the processing of tax refund claims; 1-11 and 1-12 WHEREAS, With repeal of the section, that incentive was lost, 1-13 and administrative proceedings can now require up to two or three 1-14 years for completion if a claim results in a refund hearing; and 1-15 WHEREAS, This delay creates an injustice for taxpayers who 1-16 receive a refund, since they neither draw interest on the refund 1-17 amount nor enjoy the former benefit of expedited claim processing; 1-18 now, therefore, be it 1-19 RESOLVED, That the 74th Legislature of the State of Texas 1-20 hereby declare its intent that the comptroller of public accounts 1-21 adopt the following policies: 1-22 (1) if a taxpayer claims a refund or credit because an 1-23 amount of tax, penalty, or interest has been erroneously collected, 1-24 the comptroller shall pay no interest on any refund, but the 2-1 taxpayer may request and shall be granted an accelerated 2-2 administrative hearing process on refund claims and deficiency 2-3 assessments in order to obtain a speedier administrative decision; 2-4 (2) the comptroller shall establish forms and 2-5 procedures to carry out the accelerated administrative hearing 2-6 process; 2-7 (3) on request by a taxpayer for an accelerated 2-8 administrative hearing, the comptroller shall begin the process 2-9 within 10 working days, and the procedure including the 2-10 administrative hearing and final decision shall be completed within 2-11 90 working days; and 2-12 (4) the taxpayer shall have 30 days to ask for a 2-13 rehearing, and the comptroller shall have no more than 30 days 2-14 after the request for a rehearing to render a decision on the 2-15 rehearing; and, be it further 2-16 RESOLVED, That the secretary of state forward an official 2-17 copy of this resolution to the comptroller of public accounts.