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.