HBA-JRA, RBT H.B. 3033 76(R)BILL ANALYSIS


Office of House Bill AnalysisH.B. 3033
By: Oliveira
Ways & Means
7/26/1999
Enrolled



BACKGROUND AND PURPOSE 

It is the responsibility of the Department of Transportation (department)
to audit auto dealerships' payment of ad valorem taxes on the vehicles they
sell.  H.B. 3033 provides a presumption related to the date of issuance to
a dealer of a dealer's general distinguishing number and authorizes
disclosure to the department of confidential information to allow greater
flexibility and efficiency in conducting audits of payments of ad valorem
taxes by automobile dealers. 

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 Subsection (f), Section 23.121, Tax Code, to provide a
presumption that a motor vehicle dealer commenced business on the date of
issuance to the dealer of a dealer's general distinguishing number.
Authorizes a chief appraiser, at the appraiser's sole discretion, to
designate as the date on which a dealer commence business a date other than
the date of issuance to the dealer of a dealer's general distinguishing
number. 

SECTION 2.  Amends Section 23.123(c), Tax Code, to authorize the disclosure
of information made confidential by this section to the Texas Department of
Transportation for use by that department in auditing compliance of its
licensees with appropriate provisions of applicable law. 

SECTION 3.  Emergency clause.
  Effective date: upon passage.