SRC-JEC H.B. 2148 78(R)   BILL ANALYSIS


Senate Research Center   H.B. 2148
78R6751 JD-FBy: Gattis (Wentworth)
Intergovernmental Relations
5/20/2003
Engrossed


DIGEST AND PURPOSE 

Currently, Section 31.073, Tax Code, addresses notations made on checks
tendered in payment of current taxes.  However, tax offices also receive
checks in payment of delinquent taxes that contain notations which purport
to limit or reduce the amount of taxes, interest, and penalties owed.
H.B. 2148 creates a new section under the Tax Code to make such notation
in payment of delinquent taxes, interest, and penalties void.  

RULEMAKING AUTHORITY

This bill does not expressly grant any additional rulemaking authority to
a state officer, institution, or agency. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Subchapter A, Chapter 33, Tax Code, by adding Section
33.10, as follows: 

Sec. 33.10.  RESTRICTED OR CONDITIONAL PAYMENTS OF DELINQUENT TAXES,
PENALTIES, AND INTEREST PROHIBITED.  Provides that unless the restriction
or condition is authorized by this title, a restriction or condition
placed on a check in payment of delinquent taxes by the maker that
purports to limit the amount of delinquent taxes owed to an amount less
than that stated in the applicable delinquent tax roll, or a restriction
or condition placed on a check in payment of penalties and interest on
delinquent taxes by the maker that purports to limit the amount of the
penalties and interest to an amount less than the amount of penalties and
interest accrued on the delinquent taxes, is void. 

SECTION 2.  Effective date:  upon passage or September 1, 2003.