LEGISLATIVE BUDGET BOARD
                              Austin, Texas
                                     
                    FISCAL NOTE, 77th Regular Session
  
                              April 26, 2001
  
  
          TO:  Honorable Rene Oliveira, Chair, House Committee on Ways &
               Means
  
        FROM:  John Keel, Director, Legislative Budget Board
  
       IN RE:  SB896  by Shapiro (Relating to funds and taxes for county
               roads.), As Engrossed
  
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*  No significant fiscal implication to the State is anticipated.        *
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The bill would amend the Transportation Code to prohibit the Comptroller
from depositing tax receipts or other money to the credit of the county
and road district highway fund except as provided by a certain section in
the Tax Code.  The bill would also amend the Local Government Code by
creating a funding mechanism for the special county road assistance
program, which would require the Comptroller to distribute funds to
counties for the program on or before October 15th of each year through a
newly-created formula.

No fiscal implication to the State is anticipated except for any
appropriation that would be made for the purposes of the bill.

The bill would take effect September 1, 2001.
  
Local Government Impact
  
No significant fiscal implication to units of local government is
anticipated except for any appropriation that would be made for the
purposes of the bill.  Any funds distributed to counties in accordance
with the bill would be allocated through the formula required by the
bill.
  
  
Source Agencies:   304   Comptroller of Public Accounts, 601   Texas
                   Department of Transportation
LBB Staff:         JK, SD, MW