LEGISLATIVE BUDGET BOARD
                              Austin, Texas
                                     
                    FISCAL NOTE, 77th Regular Session
  
                              April 5, 2001
  
  
          TO:  Honorable Rene Oliveira, Chair, House Committee on Ways &
               Means
  
        FROM:  John Keel, Director, Legislative Budget Board
  
       IN RE:  HB3608  by Davis, Yvonne (Relating to certain
               administrative procedures for tax refunds.), Committee
               Report 1st House, Substituted
  
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*  No significant fiscal implication to the State is anticipated.        *
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The bill would amend Chapter 111 of the Tax Code, concerning tax refunds.
The bill would require the Comptroller to refund any erroneously
collected taxes, after crediting any excess tax payments against any
other amount due from the taxpayer.  Further, the bill would modify the
current provision prohibiting the Comptroller from issuing a refund of
taxes, penalties, or interest to a person who had collected the taxes
from another person unless the person had refunded the taxes and interest
to the person from whom the taxes were collected.  The bill would add
penalties to the amounts refunded to the person from whom the taxes were
collected.

The bill would require the Comptroller's Office to notify a person
requesting a hearing for a refund claim 30 days before the hearing.
Current law requires 20 day notice.

The bill would take effect on September 1, 2001.
  
Local Government Impact
  
No fiscal implication to units of local government is anticipated.
  
  
Source Agencies:   304   Comptroller of Public Accounts
LBB Staff:         JK, SD, WP