77R10383 SMJ-F
By Davis of Dallas H.B. No. 3608
Substitute the following for H.B. No. 3608:
By Bonnen C.S.H.B. No. 3608
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to certain administrative procedures for tax refunds.
1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION 1. Sections 111.104(a) and (f), Tax Code, are amended
1-5 to read as follows:
1-6 (a) If the comptroller finds that an amount of tax, penalty,
1-7 or interest has been [unlawfully or] erroneously collected, the
1-8 comptroller shall credit the amount against any other amount when
1-9 due and payable by the taxpayer from whom the amount was collected.
1-10 The remainder of the amount, if any, shall [may] be refunded to the
1-11 taxpayer [from money appropriated for tax refund purposes].
1-12 (f) No taxes, penalties, or interest may be refunded to a
1-13 person who has collected the taxes from another person unless the
1-14 person has refunded all the taxes, penalties, and interest to the
1-15 person from whom the taxes were collected.
1-16 SECTION 2. Sections 111.105(a) and (b), Tax Code, are amended
1-17 to read as follows:
1-18 (a) A person claiming a refund under Section 111.104 [of
1-19 this code] is entitled to a hearing on the claim if the person
1-20 requests a hearing in accordance with procedures prescribed by the
1-21 comptroller. The person is entitled to 30 [20] days' notice of the
1-22 time and place of the hearing.
1-23 (b) A decision of the comptroller following a hearing on a
1-24 claim for a refund becomes final 30 [20] days after service on the
2-1 claimant of the notice of the order or decision.
2-2 SECTION 3. (a) Section 111.105(b), Tax Code, as amended by
2-3 this Act, applies only to a decision of the comptroller under that
2-4 subsection that is made on or after the effective date of this Act.
2-5 A decision of the comptroller under that subsection that is made
2-6 before that date is governed by the law in effect on the date it
2-7 was made, and that law is continued in effect for that purpose.
2-8 (b) This Act takes effect September 1, 2001.