LEGISLATIVE BUDGET BOARD

Austin, Texas

FISCAL NOTE, 80TH LEGISLATIVE REGULAR SESSION

May 2, 2007

TO:	Honorable Jim Keffer, Chair, House Committee on Ways & Means
FROM:	John S. O'Brien, Director, Legislative Budget Board
IN RE:	HB3320 by Keffer, Jim (Relating to motor fuel taxes.), Committee Report 1st House, Substituted

No fiscal implication to the State is anticipated.

The bill would amend various sections of the Tax Code, the Code of Criminal Procedure, the Transportation Code, and the Water Code to clarify administrative and technical issues relating to various taxes collected by the Comptroller.

The bill would update references to amended sections of the Tax Code and update statutory language to conform to current practices.

The bill would repeal Sections 162.001(34), 162.016(c), and (h) of the Tax Code, regarding documentation requirements for the importation and exportation of motor fuel.

The bill would clarify technical issues and support the Comptroller's duties in administering the tax laws of the state. The bill would have no fiscal impact

This bill would take effect September 1, 2007.

Local Government Impact

No fiscal implication to units of local government is anticipated.

Source Agencies:

304 Comptroller of Public Accounts

LBB Staff:

JOB, CT