LEGISLATIVE BUDGET BOARD
                                   Austin, Texas
         
                                   FISCAL NOTE
                               75th Regular Session
         
                                  May 13, 1997
         
         
      TO: Honorable Tom Craddick, Chair            IN RE:  Senate Bill No. 862, Committee Report 2nd House,
 as amended
          Committee on Ways & Means                              By: Armbrister
          House
          Austin, Texas
         
         
         
         
         FROM:  John Keel, Director    
         
In response to your request for a Fiscal Note on SB862 ( Relating 
to the administration, collection, and enforcement by the comptroller 
of various taxes and fees) this office has detemined the following:
         
         Biennial Net Impact to General Revenue Funds by SB862-Committee Report 2nd House, as amended
         
No significant fiscal implication to the State is anticipated.
         

         
 
The bill would clarify several tax provisions as administered 
by the Comptroller of Public Accounts.
          
No significant fiscal implication to units of local government 
is anticipated.
          
   Source:            Agencies:   
                                         
                      LBB Staff:   JK ,RR