LEGISLATIVE BUDGET BOARD
Austin, Texas
 
FISCAL NOTE, 83RD LEGISLATIVE REGULAR SESSION
 
April 1, 2013

TO:
Honorable René Oliveira, Chair, House Committee on Business & Industry
 
FROM:
Ursula Parks, Director, Legislative Budget Board
 
IN RE:
HB3469 by Bohac (Relating to the contents of a receipt for motor fuel sold at retail; providing a penalty.), As Introduced

No significant fiscal implication to the State is anticipated.

The would amend the Business and Commerce Code to require a person who sells retail motor fuel to provide a receipt that shows, as separate line items, the federal and state motor fuels tax that applies to that sale of motor fuel. The bill also imposes a civil penalty of not more than $500 for each calendar month in which the violation occurred.
 
The Office of the Attorney General or the prosecuting County Attorney in the county where the violation occurred may bring an action to recover the civil penalty. The Office of the Attorney General has indicated that any costs associated with the bill could be absorbed within existing resources. The Comptroller of Public Accounts indicates that additional revenue may be generated; however, the amount of revenue cannot be determined.
 
The bill would take effect January 1, 2014.

Local Government Impact

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


Source Agencies:
302 Office of the Attorney General, 304 Comptroller of Public Accounts
LBB Staff:
UP, RB, EP, JM