LEGISLATIVE BUDGET BOARD
                                   Austin, Texas
         
                                   FISCAL NOTE
                               75th Regular Session
         
                                  April 2, 1997
         
         
      TO: Honorable John Whitmire, Chair            IN RE:  Senate Bill No. 907
          Committee on Criminal Justice                              By: Brown
          Senate
          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 Introduced   FN Revision 1
         
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