HBA-RBT H.B. 3218 76(R)    BILL ANALYSIS


Office of House Bill AnalysisH.B. 3218
By: McCall
Ways & Means
4/8/1999
Introduced



BACKGROUND AND PURPOSE 

Currently, Texas law requires the comptroller to hold significant amounts
of financial records from both private and public entities. Accordingly,
the application of the Texas Open Records Act can be difficult to determine
when the comptroller receives public information requests. Often, the
comptroller must seek a ruling from the Attorney General's Office to
determine if a request falls within one of the exceptions granted by the
Open Records Act.  H.B. 3218 provides the comptroller a defense from
prosecution for relying upon a determination from a state agency or the
Attorney General's Office before releasing certain information. In
addition, this bill makes certain tax and audit records public information.
This bill regulates the disclosure of certain records maintained or
obtained by the comptroller of public accounts of the State of Texas. 

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 Section 2101.037, Government Code, by adding
Subsection(c), to provide an affirmative defense to prosecution under
Section552.352(a) or 552.3539(a) that the comptroller, the project
director, another officer or employee of the comptroller, or an independent
contractor of the comptroller acted in reliance upon a determination made
by a state agency or a written interpretation of Chapter 552.  

SECTION 2.  Amends Section 111.006, Tax Code, by amending Subsection (a)
and adding Subsections (f) and (g), to prohibit certain confidential matter
from being used publicly, opened to public inspection, or disclosed except
as permitted by this section, rather than under subsection (b), (d), or(e).
Provides that Subsection (a)(2) does not apply to information obtained by
the comptroller or the attorney general during an examination of a
governmental body, as that term is defined in Section 552.003, Government
Code. Authorizes information made confidential by Subsection (a)(2) that
relates to a taxpayer's responsibilities under Chapter 153 to be examined
by an official of another state or of the United States if certain
conditions exist.  

SECTION 3.  Amends Section 151.027(c), Tax Code, to provide that this
section does not prohibit the release of information in or derived from a
record, report, or other instrument required to be furnished under this
chapter by a governmental body, as that term is defined in Section
552.003,Government Code.  

SECTION 4.  Effective date: September 1, 1999.

SECTION 5.  Emergency clause.