LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE 75th Regular Session April 23, 1997 TO: Honorable Allen Place, Chair IN RE: Senate Bill No. 907, As Engrossed Committee on Criminal Jurisprudence By: Brown House Austin, Texas FROM: John Keel, Director In response to your request for a Fiscal Note on SB907 ( Relating to the statute of limitations for the purpose of prosecuting certain offenses under the Tax Code.) this office has detemined the following: Biennial Net Impact to General Revenue Funds by SB907-As Engrossed Implementing the provisions of the bill would result in a net positive impact to General Revenue Related Funds through the biennium ending August 31, 1999. Fiscal Analysis The bill would amend the Code of Criminal Procedure to extend the statute of limitations from three to seven years for violations of Sections 153.403 (20)-(30) of the Tax Code, relating to motor fuel taxes. Methodology Cases arising under these sections of the Tax Code are prosecuted by the Public Integrity Unit of the Travis County District Attorney's Office. The Public Integrity Unit reported that over $6 million dollars in motor fuel taxes has been lost due to expiration under the three-year statute of limitations. The Available School Fund (Fund 002) would receive 25 percent of all motor fuel taxes collected by the state. The Highway Fund (Fund 006) would receive the remaining 75 percent. Total revenue collections would depend on the number of cases prosecuted, the amount of court-ordered restitution, and the amount of assets located. No fiscal implication to units of local government is anticipated. Source: Agencies: 304 Comptroller of Public Accounts Travis County District Attorney's Office LBB Staff: JK ,CB ,RS