HBA-EVB S.B. 17 76(R)    BILL ANALYSIS


Office of House Bill AnalysisS.B. 17
By: Zaffirini
State Affairs
4/14/1999
Engrossed



BACKGROUND AND PURPOSE 

Currently, Texas law provides that if the comptroller of public accounts
finds after both notice and hearing that a permit holder has violated the
law with respect to the distribution of cigarettes or their advertisement
for sale, the comptroller is authorized to take disciplinary action. S.B.
17 changes the language in the Tax Code to provide that a hearing is not
necessary if a retailer chooses not to attend, but that notice and an
opportunity for a hearing are necessary before the comptroller is
authorized to take disciplinary action.  

S.B. 17 establishes provisions regarding certain hearings held with respect
to the distribution or marketing of cigarettes or tobacco products. 

RULEMAKING AUTHORITY

It is the opinion of the Office of House Bill Analysis that this bill does
not expressly delegate any additional rulemaking authority to a state
officer, department, agency, or institution. 

SECTION BY SECTION ANALYSIS

SECTION 1. Amends Subsection (b), Section 154.1142, Tax Code, as follows:

(b) Authorizes the comptroller to suspend the permit for a place of
business or administratively assess a fine under certain conditions if the
comptroller finds, after notice and an opportunity for a hearing, rather
than after notice and hearing, as provided by this subchapter, that a
permit holder has violated Subchapter H (Distribution of Cigarettes or
Tobacco Products) or K (Prohibition of Certain Cigarette or Tobacco Product
Advertising; Fee), Chapter 161, Health and Safety Code. 

SECTION 2.  Amends Subsection (b), Section 155.0592, Tax Code, to make a
conforming change. 
  
SECTION 3. Makes application of this Act prospective.

SECTION 4. Effective date: September 1, 1999.

SECTION 5. Emergency clause.