By Isett                                              H.B. No. 1383
         76R3734 DAK-D                           
                                A BILL TO BE ENTITLED
 1-1                                   AN ACT
 1-2     relating to a refund of the state inheritance tax.
 1-3           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-4           SECTION 1.  Chapter 211, Tax Code, is amended by adding
 1-5     Subchapter G to read as follows:
 1-6                           SUBCHAPTER G.  REFUNDS
 1-7           Sec. 211.351.  ENTITLEMENT TO REFUND.  The personal
 1-8     representative of a decedent's estate or other person liable for
 1-9     the tax under this chapter on the estate is entitled to a refund of
1-10     the tax for the benefit of the estate in the amount and under the
1-11     conditions provided by this subchapter.
1-12           Sec. 211.352.  AMOUNT.  The amount of the refund is the
1-13     amount of the tax paid.
1-14           Sec. 211.353.  APPLICATION FOR REFUND.  (a)  The comptroller
1-15     shall promulgate a form for the application for the refund.
1-16           (b)  A person must use this form in applying for the refund.
1-17           SECTION 2.  This Act applies only to a refund of taxes
1-18     imposed on the estate of a decedent who dies on or after the
1-19     effective date of this Act.
1-20           SECTION 3.  The importance of this legislation and the
1-21     crowded condition of the calendars in both houses create an
1-22     emergency and an imperative public necessity that the
1-23     constitutional rule requiring bills to be read on three several
1-24     days in each house be suspended, and this rule is hereby suspended,
 2-1     and that this Act take effect and be in force from and after its
 2-2     passage, and it is so enacted.