HBA-MAJ H.B. 123 76(R) BILL ANALYSIS Office of House Bill AnalysisH.B. 123 By: Keel Criminal Jurisprudence 2/5/1999 Introduced BACKGROUND AND PURPOSE Currently, Texas limits the presentation of felony indictments relating to certain violations of motor fuel taxation laws to three years from the date of the commission of the offense. The Texas Public Integrity Unit, which provides venue for these cases, has indicated that because these crimes are technical in nature, the present three-year limitation makes it difficult for prosecutors to complete cases which would secure restitution to the state for unpaid tax revenue. H.B. 123 increases the statute of limitations for certain motor fuel tax felonies from three years to seven years, bringing these crimes in line with similar offenses which have a seven-year statute of limitations. RULEMAKING AUTHORITY It is the opinion of the Office of House Bill Analysis that this bill does not expressly delegate any additional rulemaking authority to a state officer, department, agency, or institution. SECTION BY SECTION ANALYSIS SECTION 1. Amends Article 12.01, Code of Criminal Procedure, to add a violation under Sections 153.403(20)-(33), Tax Code (Motor Fuel Taxes, Criminal Offenses), to the list of felony offenses that are authorized to be presented by indictment within seven years from the date of the commission of the offense. Makes nonsubstantive changes. SECTION 2. Provides that the change in law made by this Act will not apply to an offense if prosecution became barred by the statute of limitations before the effective date of this Act. SECTION 3. Effective date: September 1, 1999. SECTION 4. Emergency clause.