SRC-DBM S.B. 1434 76(R)   BILL ANALYSIS


Senate Research Center   S.B. 1434
76R935(1)  JJTBy: Duncan
Finance
4/9/1999
As Filed


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 would require 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 proposed, 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.