SRC-JJJ S.B. 446 76(R)   BILL ANALYSIS


Senate Research Center   S.B. 446
76R5620 SMH-DBy: Carona
Intergovernmental Relations
2/19/1999
As Filed


DIGEST 

Currently, Texas law allows taxpayers to apply for a refund of overpaid
taxes within three years after the date of payment.  There are no specific
application procedures or set of instructions prescribed by the state for
the tax refund.  This bill establishes procedures for applying for the
refund of overpaid taxes, which would be available to all taxpayers upon
request. 

PURPOSE

As proposed, S.B. 446 establishes procedures governing certain ad valorem
tax refunds. 

RULEMAKING AUTHORITY

Rulemaking authority is granted to the comptroller in SECTION 1 (Section
31.11(c)(1), Tax Code) of this bill. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Section 31.11, Tax Code, by amending Subsection (c) and
by adding Subsections (d), (e), and (f), to authorize a taxpayer to apply
for a tax refund by filing certain forms. Requires the collector for a
taxing unit to provide a copy of the refund application without charge to a
taxpayer or a taxpayer's representative.  Sets forth information required
to be included in the refund application.  Establishes that this subsection
applies only to a refund that is required to be approved by the governing
body of a taxing unit.  Establishes that the presiding officer of the
governing body of the taxing unit is not required to sign certain
documents.  Requires the collector for the taxing unit to indicate on the
application whether the governing body approved or disapproved the refund
and the date of the approval or disapproval. 

SECTION 2.  Effective date: September 1, 1999.
            Makes application of this Act prospective.

SECTION 3.  Emergency clause.