SRC-AXB H.B. 3033 76(R)   BILL ANALYSIS


Senate Research Center   H.B. 3033
By: Oliveira (Carona)
Economic Development
5/9/1999
Engrossed


DIGEST 

Currently, the Texas Department of Transportation (TxDOT) is responsible
for auditing the payment of ad valorem taxes on vehicles sold by auto
dealerships.  S.B. 3033 establishes the day an auto dealer commences
business and expands the authorization to disclose confidential information
to TxDOT to increase the efficiency of ad valorem tax payments by auto
dealerships. 

PURPOSE

As proposed, H.B. 3033 establishes the day an auto dealer commences
business, and expands the authorization to disclose confidential
information to the Texas Department of Transportation. 

RULEMAKING AUTHORITY

This bill does not grant any additional rulemaking authority to a state
officer, institution, or agency. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Section 23.121(f), Tax Code, to establish an auto
dealer's commencement of business.  Authorizes the chief appraiser to
designate the date a dealer commences business as a date other than the day
of issuance to a dealer of a general distinguishing number. 

SECTION 2.  Amends Section 23.123(c), Tax Code, to authorize the disclosure
of confidential information to the Texas Department of Transportation for
use in auditing compliance of its licensees with appropriate provisions of
applicable law. 

SECTION 3.  Emergency clause.
  Effective date:  upon passage.