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Amend HB 3 by adding the following appropriately numbered
SECTIONS to the bill and renumbering the remaining SECTIONS of the
bill as appropriate:
SECTION ___. (a) Rider 11 under the Fiscal
Programs-Comptroller of Public Accounts, Article I, HB 1, Acts of
the 78th Legislature, Regular Session, 2003 (pages I-37 and I-38),
is amended to read as follows:
11. Appropriation of Tax Refunds. As much of the respective
taxes, fees, and charges, including penalties or other financial
transactions administered or collected by the Comptroller as may be
necessary is hereby appropriated and set aside to pay refunds,
interest, and any costs and attorney fees awarded in court cases, as
provided by law, subject to the following limitations and
conditions:
a. Unless another law, or section of this Act,
provides a period within which a particular refund claim must be
made, funds appropriated herein may not be used to pay a refund
claim made under this section after four years from the latest date
on which the amount collected or received by the State was due, if
the amount was required to be paid on or before a particular date.
If the amount was not required to be paid on or before a particular
date, a refund claim may not be made after four years from the date
the amount was collected or received. A person who fails to make a
refund claim within the period provided by law, or this provision,
shall not be eligible to receive payment of a refund under this
provision.
b. As a specific limitation to the amount of refunds
paid from funds appropriated in this Act during the 2004-05
biennium, the Comptroller shall not approve claims or issue
warrants for refunds in excess of the amount of revenue estimated to
be available from the tax, fee, or other revenue source during the
biennium according to the Biennial Revenue Estimate of the
Comptroller of Public Accounts used for certification of this Act.
Any claim or portion of a claim which is in excess of the limitation
established by this subsection "b" shall be presented to the next
legislature for a specific appropriation in order for payment to be
made. The limitation established by this subsection "b" shall not
apply to any taxes or fees paid under protest.
[c. None of the funds appropriated by this provision
may be expended to pay a refund claim, a final judgement, or a
settlement, including any statutory interest thereon or any costs
and attorney fees awarded by court order, that is in excess of
$250,000. Any claim that is in excess of the limitation established
by this subsection "c" shall be presented to the legislature for a
specific appropriation in order for payment to be made.
[d. None of the funds appropriated by this provision
may be expended to pay a refund claim, a final judgment, or a
settlement, including any statutory interest thereon or any costs
and attorney fees awarded by court order, that would cause the
aggregate amount paid to, or on behalf of, an individual or entity
pursuant to this provision during the biennium beginning September
1, 2003, to exceed $250,000. Any claim that is in excess of the
limitation established by this subsection "d" shall be presented to
the legislature for a specific appropriation in order for payment
to be made.
[e. The limitations established by subsection "c" and
subsection "d" do not apply to a payment made:
[(1) on a final judgment in those cases where the
judgment order of the trial court was entered prior to the effective
date of this Act,
[(2) on a settlement agreement executed prior to
the effective date of this Act, or
[(3) on a Comptroller's final decision issued
prior to the effective date of this Act.
[f. For purposes of this provision, "final judgment"
means a judgment rendered in a federal court or a court in this
state for which an appeal or rehearing, or application therefor, is
not pending and for which the time limitations for appeal or
rehearing have expired. For the purposes of this provision, a
Comptroller's final decision means a decision of the Comptroller
which is administratively final and for which limitations has
expired for seeking rehearing or filing a lawsuit in court. For the
purposes of this provision, a "settlement agreement" must be in
writing and signed by the necessary parties. A settlement agreement
shall be deemed to be "executed" on the date upon which the last
signature of a necessary party is affixed thereon.
[g. The payment of a settlement or final judgment may
be made only with a complete release from any and all related claims
and causes against the State, and in the case of a judgment, the
payment may be made only in full satisfaction of that judgment.
[h. Subsection "c" and subsection "d" shall not apply
to a refund granted pursuant to an informal review under Section
111.1042 of the Tax Code, if that refund claim is filed with the
Comptroller no later than 120 days after the original due date of
the report for the period for which the refund is claimed.
[i. This provision shall not apply to refunds of
unclaimed property made pursuant to Title 6 of the Property Code.
[j. Except pursuant to this provision, none of the
funds appropriated by this Act may be expended to pay a refund of
any tax, fee, penalty, charge, or other assessment collected or
administered by the Comptroller or to pay a judgment, settlement,
or administrative hearing decision, including any statutory
interest thereon or any costs and attorney fees awarded by court
order, relating to a refund of any tax, fee, penalty, charge or
other assessment collected or administered by the Comptroller.]
(b) This section applies to a tax refund payable from funds
appropriated by HB 1, Acts of the 78th Legislature, Regular
Session, 2003, regardless of whether the refund becomes payable
before, on, or after the effective date of this section.
(c) This section takes effect immediately if this Act
receives a vote of two-thirds of all the members elected to each
house, as provided by Section 39, Article III, Texas Constitution.
If this Act does not receive the vote necessary for immediate
effect, this section takes effect on the 91st day after the last day
of the legislative session.