LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 76th Regular Session
April 21, 1999
TO: Honorable Bill Ratliff, Chair, Senate Committee on Finance
FROM: John Keel, Director, Legislative Budget Board
IN RE: SB1547 by Bivins (relating to the collection of the tax
on motor fuels; providing penalties.), Committee Report
1st House, Substituted
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* Estimated Two-Year Net Impact to General Revenue Related Fundsfor *
* SB1547, Committee Report 1st House, Substituted: positive impact *
* of $1,751,849 through the biennium ending August 31, 2001. *
* *
* The bill would make no appropriation but could provide the legal *
* basis for an appropriation of funds to implement the provisions of *
* the bill. *
**************************************************************************
General Revenue-Related Funds, Five-Year Impact:
****************************************************
* Fiscal Year Probable Net Positive/(Negative) *
* Impact to General Revenue Related *
* Funds *
* 2000 $(4,029,891) *
* 2001 5,781,740 *
* 2002 7,373,767 *
* 2003 7,723,378 *
* 2004 10,036,719 *
****************************************************
All Funds, Five-Year Impact:
***********************************************************************
*Fiscal Probable Probable Probable Probable Change in *
* Year Revenue Savings/ Revenue Revenue Number of *
* Gain/(Loss) (Cost) from Gain/(Loss) Gain/(Loss) State *
* from General from State from Employees *
* General Revenue Highway Federal from FY 1999 *
* Revenue Fund Fund Highway *
* Fund 0001 0006 Funds *
* 0001 *
* 2000 $0 $0 $0 12.0 *
* $(4,029,891) *
* 2001 7,378,000 (1,596,260) 20,576,000 0 12.0 *
* 2002 7,891,000 (517,233) 22,179,000 0 12.0 *
* 2003 8,246,000 (522,622) 23,188,000 0 12.0 *
* 2004 10,565,000 (528,281) 24,323,000 26,570,000 12.0 *
***********************************************************************
Fiscal Analysis
The bill would amend the motor fuels tax law. It would increase
reporting requirements and impose new restrictions in importing/exporting
motor fuel, recognize dyed diesel fuel, require reports to be submitted
to the Comptroller's Office, define blended products and limit the period
of validity of inactive permits.
The bill would take effect September 1, 1999.
Methodology
This fiscal note is based upon information provided by the Comptroller's
Office and centers on those provisions in the bill which would reduce
opportunities for fraud.
If Texas were to increase its state motor fuel tax collections, the
federal government could more accurately attribute highway users'
federal tax dollars to Texas, increasing Texas' federal highway funds.
Local Government Impact
No significant fiscal implication to units of local government is
anticipated.
Source Agencies: 304 Comptroller of Public Accounts
LBB Staff: JK, BB, CT