HBA-GUM S.B. 1434 76(R)    BILL ANALYSIS


Office of House Bill AnalysisS.B. 1434
By: Duncan
Ways & Means
5/5/1999
Engrossed



BACKGROUND AND PURPOSE 

Currently, the comptroller of public accounts (comptroller), prior to
paying a tax refund, is required to credit the amount of a refund against
other taxes owed by a person claiming a refund, and is then required to
refund the remainder.  Current law does not establish the same authority
for other amounts such as fees that are owed the state.  S.B. 1434 requires
the comptroller to credit the amount due to the person claiming the refund
against any other amount due to the state from the person, and refund the
remainder.  This bill authorizes the comptroller to transfer money from one
fund or account to another for issuance of the credit or refund. 

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 403.077, Government Code, by adding Subsection
(f), to require the comptroller of public accounts (comptroller), before
paying a refund under this section (Improper Collections), to credit the
amount due to a person claiming a tax refund against any other amount
determined to be due to the state from that person according to information
in the custody of the comptroller, and refund the remainder.  Authorizes
the comptroller to transfer money from one fund or account to another for
issuance of the credit or refund under this subsection. 

SECTION 2.  Emergency clause.
  Effective date: upon passage.