LEGISLATIVE BUDGET BOARD
                          Austin, Texas

                           FISCAL NOTE
                       74th Regular Session

                          April 2, 1995



 TO:     Honorable John T. Montford, Chair      IN RE:  Senate Bill No. 644
         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.
644 (Relating to administration and collection of the franchise
tax.) this office has determined the following:

This bill would make various changes in the language of the
franchise tax law.


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


Source:   Comptroller of Public Accounts
          LBB Staff: JK, CT, DF