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.