H.B. 2148 78(R)    BILL ANALYSIS


H.B. 2148
By: Gattis
Local Government Ways and Means
Committee Report (Unamended)



BACKGROUND 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 - Section 33.10, which would
make such notation in payment of delinquent taxes, interest, and penalties
void.  


RULEMAKING AUTHORITY

It is the committee's opinion that this bill does not expressly grant any
additional rulemaking authority to a state officer, department, agency, or
institution. 

ANALYSIS

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

Section 33.10 prohibits restricted or conditional payments of delinquent
taxes, penalties, and interest, by declaring such restrictions or
conditions void.  
 
SECTION 2.  Provides that the Act takes effect immediately if the bill
receives a vote of two-thirds of the members of each house; otherwise,
September 1, 2003. 

EFFECTIVE DATE

Immediately if the bill receives a vote of two-thirds of the members of
each house; otherwise, September 1, 2003.