SRC-SLL, DBM S.B. 1434 76(R)BILL ANALYSIS Senate Research CenterS.B. 1434 By: Duncan Finance 8/23/1999 Enrolled DIGEST Currently, the comptroller of public accounts (comptroller), prior to paying a tax refund, is required to credit the amount of any refund against any other taxes owed by a person claiming a refund and is then required to refund the remainder. This authority has not been established for fees that are owed the state. S.B. 1434 requires the comptroller, before paying a refund, to credit an amount due to a person claiming a refund against any other amount finally determined to be due to the state from the person according to information in the custody of the comptroller; and then refund the remainder. PURPOSE As enrolled, S.B. 1434 sets forth provisions regarding the retention or refund of certain money collected or received by a state agency. 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 403.077, Government Code, by adding Subsection (f), as follows: (f) Requires the comptroller of public accounts (comptroller), before paying a refund under this section, to credit an amount due to a person claiming a refund against any other amount finally determined to be due to the state from the person according to information in the custody of the comptroller; and refund the remainder. Authorizes the comptroller, before paying a refund under this section, to transfer money from one fund or account to another for a purpose described by Subdivision (1). SECTION 2.Emergency clause. Effective date: upon passage.