LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 77th Regular Session March 29, 2001 TO: Honorable Rodney Ellis, Chair, Senate Committee on Finance FROM: John Keel, Director, Legislative Budget Board IN RE: SB1123 by Armbrister (Relating to the enforcement and collection of taxes, fees, and other revenue; providing criminal penalties.), Committee Report 1st House, Substituted ************************************************************************** * No significant fiscal implication to the State is anticipated. * ************************************************************************** The bill would codify various issues on tax enforcement and tax administration. The proposed amendments would clarify and support the Comptroller's duties in enforcing and administering the tax laws of the state. All affected agencies indicate the changes proposed in the bill would not have a significant fiscal impact. The bill would take effect September 1, 2001. Local Government Impact No significant fiscal implication to units of local government is anticipated. Source Agencies: 551 Texas Department of Agriculture, 405 Texas Department of Public Safety, 582 Texas Natural Resource Conservation Commission, 212 Office of Court Administration, 302 Office of the Attorney General, 304 Comptroller of Public Accounts LBB Staff: JK, SD, WP