LEGISLATIVE BUDGET BOARD

Austin, Texas

FISCAL NOTE, 81ST LEGISLATIVE REGULAR SESSION

April 5, 2009

TO:	Honorable Rene Oliveira, Chair, House Committee on Ways & Means
FROM:	John S. O'Brien, Director, Legislative Budget Board
IN RE:	HB3900 by Oliveira (Relating to the taxation of motor fuels.), As Introduced

No significant fiscal implication to the State is anticipated.

This bill would amend sections of the Tax, Transportation, and Water Codes to clarify administrative issues relating to taxes collected by the Comptroller.

The bill would make changes to conform the Transportation and Water Codes to the Tax Code. References to Chapter 153 of the Tax Code would be changed to Chapter 162 of the Tax Code.  The bill would clarify technical issues and support the Comptroller's duties in administering the tax laws of the state.

This bill would take effect September 1, 2009.

Local Government Impact

No significant fiscal implication to units of local government is anticipated.

Source Agencies:

304 Comptroller of Public Accounts

LBB Staff:

JOB, MN, SD, KK