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
  
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*  No significant fiscal implication to the State is anticipated.        *
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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