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78S20031 CBH-F

By:  Swinford                                                     H.B. No. 20 



A BILL TO BE ENTITLED

AN ACT

relating to the audit of certain tax settlements.                             
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Chapter 321, Government Code, is amended by 
adding Section 321.0138 to read as follows:
	Sec. 321.0138.  AUDIT OF STATE TAX SETTLEMENT.  (a)  This  
section applies to a settlement of:
		(1)  a claim for a tax, a penalty, or interest imposed 
by Title 2, Tax Code, if the amount the taxpayer is required to pay 
under the settlement is more than $10,000 less than the amount the 
comptroller claimed the taxpayer owed before the date of the  
settlement;
		(2)  a claim for a refund or credit of a tax, a penalty, 
or interest imposed by Title 2, Tax Code,  if the amount of the 
refund or credit under the settlement exceeds $10,000; or
		(3)  a taxpayer suit under Chapter 112, Tax Code, in 
which the amount to be paid to or refunded or credited to the 
taxpayer under the settlement exceeds $10,000.
	(b)  The state auditor may audit a tax settlement to which 
this section applies.  In determining whether this section applies 
and in conducting the audit, the state auditor is entitled to access 
to information related to the settlement to the same extent the 
state auditor would be entitled under Section 321.013 if the 
information were in a department or entity that is subject to audit.
	(c)  Notwithstanding any other law, including Sections 
111.006, 151.027, and 171.206, Tax Code, the legislative audit 
committee may release the name of a taxpayer that is subject to a 
settlement to which this section applies and the amount of the 
relief the taxpayer received as a result of the settlement.  The 
legislative audit committee may not release any other information 
made confidential by those laws or other law.
	SECTION 2.  This Act takes effect December 1, 2003.