Honorable Paul Bettencourt, Chair, Senate Committee on Local Government
FROM:
Jerry McGinty, Director, Legislative Budget Board
IN RE:
SB1215 by Paxton (Relating to the delivery of certain tax refunds.), As Introduced
No significant fiscal implication to the State is anticipated.
The bill would amend Chapter 1 of the Tax Code to change the term “taxing unit” to “tax assessor” regarding the delivery of a refund; direct the Comptroller to prescribe the form necessary to file a written refund request; and provide that if presented by a taxpayer, the collector or tax assessor may not refuse to accept, acknowledge, process, or act on the filed form unless specifically authorized to do so by another law.
Local Government Impact
No significant fiscal implication to units of local government is anticipated.