LEGISLATIVE BUDGET BOARD
                          Austin, Texas

                           FISCAL NOTE
                       74th Regular Session

                          April 2, 1995



 TO:     Honorable John T. Montford, Chair      IN RE:  Senate Bill No. 640
         Committee on Finance                           By: Montford
         Senate
         Austin, Texas







FROM: John Keel, Director

In response to your request for a Fiscal Note on Senate Bill No.
640 (Relating to the imposition, collection, and enforcement of
taxes.) this office has determined the following:

This bill would amend various sections of the Tax Code in order
to clarify and improve the imposition, collection, and
enforcement of taxes.  The bill would allow the Comptroller's
office to more efficiently and equitably administer, collect, and
enforce the revenue collections for which the Comptroller is
responsible.  It includes many practices and policies which have
been adopted by the Comptroller's office.

No significant fiscal implication to the State or units of local
government is anticipated.
    

    







Source:   LBB Staff: JK, SM, DF