81R4878 SJM-D
By: Estes S.B. No. 1008
A BILL TO BE ENTITLED
AN ACT
relating to the abolition of the Board of Tax Professional
Examiners and the transfer of its functions to the Texas Department
of Licensing and Regulation.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1151.002, Occupations Code, is amended
by amending Subdivision (5) and adding Subdivisions (7-a), (7-b),
and (7-c) to read as follows:
(5) "Code of ethics" means a formal statement of
ethical standards of conduct adopted by the commission [board].
(7-a) "Commission" means the Texas Commission of
Licensing and Regulation.
(7-b) "Committee" means the Texas Tax Professional
Advisory Committee.
(7-c) "Department" means the Texas Department of
Licensing and Regulation.
SECTION 2. Section 1151.004(b), Occupations Code, is
amended to read as follows:
(b) The department [board] shall thoroughly investigate a
complaint of a violation of this section.
SECTION 3. The heading to Subchapter B, Chapter 1151,
Occupations Code, is amended to read as follows:
SUBCHAPTER B. TEXAS [BOARD OF] TAX PROFESSIONAL ADVISORY COMMITTEE
[EXAMINERS]
SECTION 4. Section 1151.051, Occupations Code, as amended
by Chapters 815 (S.B. 276) and 1170 (S.B. 287), Acts of the 78th
Legislature, Regular Session, 2003, is reenacted and amended to
read as follows:
Sec. 1151.051. [BOARD] MEMBERSHIP. (a) The Texas [Board
of] Tax Professional Advisory Committee [Examiners] consists of
five members appointed by the presiding officer of the commission
with the approval of the commission [governor with the advice and
consent of the senate] as follows:
(1) two members who are certified under this chapter
as registered professional appraisers [four members who:
[(A) are actively engaged in property tax
administration;
[(B) have at least five years' experience in
appraisal, assessment, or collection; and
[(C) are certified under this chapter as a
registered professional appraiser, registered Texas collector, or
registered Texas assessor]; [and]
(2) two members who are certified under this chapter
as registered Texas collectors or registered Texas assessors; and
(3) one member who represents the public.
(b) A vacancy on the committee [board] is filled in the same
manner as the original appointment [by appointment by the governor
of a qualified person to serve] for the unexpired portion of the
term.
(c) The presiding officer of the commission shall designate
one member of the committee as the presiding officer.
(d) Each appointment to the committee [board] shall be made
without regard to the race, color, disability, sex, religion, age,
or national origin of the appointee.
(e) Section 2110.008, Government Code, does not apply to the
committee.
SECTION 5. Section 1151.0511, Occupations Code, is amended
to read as follows:
Sec. 1151.0511. PUBLIC MEMBER ELIGIBILITY. A person may
not be a public member of the committee [board] if the person or the
person's spouse:
(1) is registered, certified, or licensed by a
regulatory agency in the field of property tax appraisal,
assessment, or collection;
(2) is employed by or participates in the management
of a business entity or other organization regulated by or
receiving money from the department [board];
(3) owns or controls, directly or indirectly, more
than a 10 percent interest in a business entity or other
organization regulated by or receiving money from the department
[board]; or
(4) uses or receives a substantial amount of tangible
goods, services, or money from the department [board] other than
compensation or reimbursement authorized by law for committee
[board] membership, attendance, or expenses.
SECTION 6. Sections 1151.0512(b) and (c), Occupations Code,
are amended to read as follows:
(b) A person may not be a member of the committee [board and
may not be a board employee employed in a "bona fide executive,
administrative, or professional capacity," as that phrase is used
for purposes of establishing an exemption to the overtime
provisions of the federal Fair Labor Standards Act of 1938 (29
U.S.C. Section 201 et seq.), and its subsequent amendments,] if:
(1) the person is an officer, employee, or paid
consultant of a Texas trade association in the field of property tax
appraisal, assessment, or collection; or
(2) the person's spouse is an officer, manager, or paid
consultant of a Texas trade association in the field of property tax
appraisal, assessment, or collection.
(c) A person may not be a member of the committee [board or
act as the general counsel to the board] if the person is required
to register as a lobbyist under Chapter 305, Government Code,
because of the person's activities for compensation on behalf of a
profession related to the operation of the committee or the
department [board].
SECTION 7. Section 1151.052, Occupations Code, is amended
to read as follows:
Sec. 1151.052. TERMS. Committee [Board] members serve
six-year terms, with the terms of one or two members expiring on
March 1 of each odd-numbered year.
SECTION 8. Section 1151.055(a), Occupations Code, is
amended to read as follows:
(a) A committee [board] member may not receive compensation
for the member's services.
SECTION 9. The heading to Subchapter C, Chapter 1151,
Occupations Code, is amended to read as follows:
SUBCHAPTER C. [BOARD POWERS AND] DUTIES OF COMMISSION, EXECUTIVE
DIRECTOR, DEPARTMENT, AND ADVISORY COMMITTEE
SECTION 10. Subchapter C, Chapter 1151, Occupations Code,
is amended by adding Section 1151.101 to read as follows:
Sec. 1151.101. FEES. The commission, with the advice of the
committee, shall establish fees under this chapter in amounts
reasonable and necessary to cover the costs of administering the
programs and activities under this chapter.
SECTION 11. Section 1151.1015, Occupations Code, is amended
to read as follows:
Sec. 1151.1015. ASSISTANCE FROM [INTERAGENCY CONTRACT
WITH] COMPTROLLER. The comptroller on request shall provide to the
commission, department, and committee [(a) The board and the
comptroller shall provide under an interagency contract for the
comptroller to provide administrative support to the board. The
contract must include terms for fees to be paid by the board to the
comptroller for services provided under the contract.
[(b) Under the interagency contract, the comptroller shall
provide to the board]:
(1) information on the educational needs of and
opportunities for tax professionals; and
(2) information and [assistance with outreach efforts
to inform taxpayers of their rights and remedies;
[(3) information on appraisal district enforcement
efforts; and
[(4)] assistance in prosecuting violations of the
commission's rules or this chapter [with administrative services,
including:
[(A) payroll services;
[(B) budgeting services;
[(C) information technology support;
[(D) human resources services; and
[(E) other administrative services necessary for
the board to perform its powers and duties under this chapter].
SECTION 12. Section 1151.102, Occupations Code, is amended
to read as follows:
Sec. 1151.102. GENERAL RULEMAKING AUTHORITY. The
commission [board] may adopt and enforce rules necessary for the
performance of the department's [board's] duties.
SECTION 13. Section 1151.103, Occupations Code, is amended
to read as follows:
Sec. 1151.103. ESTABLISHMENT OF PROFESSIONAL STANDARDS.
The commission [board] may establish standards of professional
practice, conduct, education, and ethics for appraisers,
assessors, and collectors consistent with the purposes and intent
of this chapter.
SECTION 14. Section 1151.104, Occupations Code, is amended
to read as follows:
Sec. 1151.104. ENFORCEMENT OF CHAPTER. The department
[board] may ensure strict compliance with and enforce this chapter.
SECTION 15. Section 1151.106(a), Occupations Code, is
amended to read as follows:
(a) The commission [board] by rule shall:
(1) adopt a classification system for registrants; and
(2) establish minimum requirements for each
classification.
SECTION 16. Section 1151.107(a), Occupations Code, is
amended to read as follows:
(a) The department [board] shall maintain a roster of
registrants that includes each registrant's name, place of
employment, and classification.
SECTION 17. Section 1151.108, Occupations Code, is amended
to read as follows:
Sec. 1151.108. COMMITTEE DUTIES. The committee shall:
(1) recommend to the commission rules and standards
regarding technical issues relating to tax professionals;
(2) provide advice to the commission regarding
continuing education courses and curricula for registrants;
(3) provide advice to the commission regarding the
contents of any examination required by the commission under this
chapter; and
(4) educate, and respond to questions from, the
commission and the department regarding issues affecting tax
professionals. [MONEY RECEIVED BY BOARD. The board shall receive
and account for all money derived under this chapter.]
SECTION 18. Section 1151.109, Occupations Code, is amended
to read as follows:
Sec. 1151.109. WAIVER OF FEE OR PENALTY PROHIBITED. The
department [board] may not waive the collection of a fee or penalty
described by this chapter or Chapter 51.
SECTION 19. Section 1151.151, Occupations Code, is amended
to read as follows:
Sec. 1151.151. REGISTRATION REQUIRED; EXEMPTION. (a) The
following persons must register with the department [board]:
(1) the chief appraiser of an appraisal district, an
appraisal supervisor or assistant, a property tax appraiser, an
appraisal engineer, and any other person authorized to render
judgment on, recommend, or certify an appraised value to the
appraisal review board of an appraisal district;
(2) a person who engages in appraisal of property for
ad valorem tax purposes for an appraisal district or a taxing unit;
(3) an assessor-collector, a collector, or another
person designated by a governing body as the chief administrator of
the taxing unit's assessment functions, collection functions, or
both; and
(4) a person who performs assessment or collection
functions for a taxing unit and is required to register by the chief
administrator of the unit's tax office.
(b) A county assessor-collector is not required to register
with the department [board] if the county, by contract entered into
under Section 6.24(b), Tax Code, has its taxes assessed and
collected by another taxing unit or an appraisal district.
SECTION 20. Section 1151.153, Occupations Code, is amended
to read as follows:
Sec. 1151.153. REGISTRATION APPLICATION. (a) An
application for registration must be made on the printed form
provided by the department [board]. In prescribing the contents of
an application form, the commission [board] shall ensure that the
form requires information sufficient to properly classify the
applicant.
(b) Each application form the department [board] provides
must be accompanied by the code of ethics.
SECTION 21. Section 1151.154, Occupations Code, is amended
to read as follows:
Sec. 1151.154. SUBMISSION OF APPLICATION. [(a)] An
initial application for registration must be accompanied by:
(1) a nonrefundable [$50] processing fee; and
(2) a registration [the] fee [required by Section
1151.158].
SECTION 22. Section 1151.155, Occupations Code, is amended
to read as follows:
Sec. 1151.155. ACTION ON APPLICATION. (a) The department
[board] shall act on an application for registration not later than
the 30th day after the date the application is received.
(b) The department [board] shall:
(1) classify and register each applicant the
department [board] approves; and
(2) notify the registrant of the requirements for:
(A) maintenance of the registrant's current
registration; and
(B) professional certification by the department
[board].
(c) If the department [board] disapproves an application,
the department [board] shall refund the fee paid under Section
1151.154(2) [1151.154(a)(2)].
SECTION 23. Section 1151.156, Occupations Code, is amended
to read as follows:
Sec. 1151.156. DISCRIMINATION PROHIBITED. The department
[board] may not refuse to register an applicant because of the race,
color, disability [creed], sex, religion, age, or national [ethnic]
origin of the applicant.
SECTION 24. Section 1151.157(a), Occupations Code, is
amended to read as follows:
(a) The department [board] shall issue an identification
card to each person registered under this chapter. While on
official duty, the registrant shall have the identification card in
the registrant's possession.
SECTION 25. Section 1151.158, Occupations Code, is amended
to read as follows:
Sec. 1151.158. ANNUAL FEE; EXPIRATION AND RENEWAL OF
REGISTRATION. (a) Except as otherwise provided by the commission,
a [A] registration under this chapter is valid for one year [expires
on December 31] and must be renewed annually. A registrant must pay
an annual fee [of not less than $45 or more than $75]. The
commission by rule may adopt a system under which registrations
expire on various dates during the year.
(b) The department shall notify a registrant under this
chapter of the impending expiration of the registrant's
registration as provided by Section 51.401(f). [On or before
December 1 of each year, the board shall:
[(1) establish the amount of the renewal fee for the
following year; and
[(2) mail a renewal notice to each person registered
under this chapter.]
SECTION 26. Section 1151.1581, Occupations Code, is amended
to read as follows:
Sec. 1151.1581. CONTINUING EDUCATION. The department
[board] shall recognize, prepare, or administer continuing
education programs for registrants under this chapter [its license
holders]. A registrant [license holder] must participate in the
programs to the extent required by the department [board] to keep
the person's certificate of registration [license].
SECTION 27. Subchapter D, Chapter 1151, Occupations Code,
is amended by adding Section 1151.1582 to read as follows:
Sec. 1151.1582. LATE RENEWAL OF REGISTRATION. (a) If a
person files a renewal application with the department not later
than the 30th day after the date the person's registration expires,
the person must pay a renewal fee that is equal to 1-1/2 times the
normally required renewal fee.
(b) If the person files a renewal application with the
department later than the 30th day but not later than the 60th day
after the date the person's registration expires, the person must
pay a renewal fee that is equal to two times the normally required
renewal fee.
(c) A person who applies for a renewal certificate of
registration after the 60th day after the date the person's
registration expires may obtain a new certificate of registration
by complying with the requirements and procedures for obtaining an
original certificate of registration.
SECTION 28. Sections 1151.160(a) and (b), Occupations Code,
are amended to read as follows:
(a) The commission [board] by rule shall adopt minimum
requirements for the certification of registrants. The
requirements for certification of an employee of a taxing unit's
tax office must emphasize[, but are not limited to,] the areas of
responsibility of the registrant in performing the registrant's
duties for the taxing unit.
(b) "Registered professional appraiser" is the highest
level of certification established by the commission [board] for a
person engaged in appraisal. "Registered Texas assessor" is the
highest level of certification established by the commission
[board] for a person engaged in assessment. "Registered Texas
collector" is the highest level of certification established by the
commission [board] for a person engaged in collection.
SECTION 29. Section 1151.161, Occupations Code, is amended
to read as follows:
Sec. 1151.161. EXAMINATION FOR CERTIFICATION; APPLICATION;
FEE. (a) The commission [board] by rule may require a registrant
to pass one or more examinations to be certified. The commission
[board] by rule shall ensure that any examination required for
certification is administered in compliance with the Americans with
Disabilities Act of 1990 (42 U.S.C. Section 12101 et seq.)[, and its
subsequent amendments].
(b) An applicant for examination under this section must
file an application with the department [board] on a printed form
provided by the department [board]. In prescribing the contents of
the form, the commission [board] shall ensure that the form
requires information sufficient to determine the applicant's
current classification.
(c) The application for examination must be:
(1) filed with the department [board] not later than
the 14th day before the examination date; and
(2) accompanied by a nonrefundable fee in the amount
set by the commission [board].
SECTION 30. Section 1151.162, Occupations Code, is amended
to read as follows:
Sec. 1151.162. RULES RELATING TO RECERTIFICATION AND
SPECIALIZATION. The commission [board] may adopt rules:
(1) regarding recertification to ensure that each
person certified under this chapter who is engaged in appraisal,
assessment, or collection is registered and professionally
competent; and
(2) establishing specialized classifications,
designations, and requirements as necessary to accomplish the
purposes of this chapter, including maintaining high standards of
professional practice in all phases of property taxation.
SECTION 31. Section 1151.163, Occupations Code, is amended
to read as follows:
Sec. 1151.163. REGISTRATION [LICENSE] BY ENDORSEMENT. The
department [board] may waive any prerequisite to obtaining a
certificate of registration [license] for an applicant after
reviewing the applicant's credentials and determining that the
applicant holds a license or certificate of registration issued by
another jurisdiction that has [licensing] requirements
substantially equivalent to those of this state.
SECTION 32. Section 1151.164, Occupations Code, is amended
to read as follows:
Sec. 1151.164. CHIEF APPRAISER TRAINING PROGRAM. (a) The
department [board] shall implement a training program for newly
appointed chief appraisers and shall prescribe the curriculum for
the training program as provided by this section.
(b) The training program must provide the appointee with
information regarding:
(1) this chapter;
(2) the programs operated by the department [board];
(3) the role and functions of the department [board];
(4) the rules of the commission [board], with an
emphasis on the rules that relate to ethical behavior;
(5) the role and functions of the chief appraiser, the
appraisal district board of directors, and the appraisal review
board;
(6) the importance of maintaining the independence of
an appraisal office from political pressure;
(7) the importance of prompt and courteous treatment
of the public;
(8) the finance and budgeting requirements for an
appraisal district, including appropriate controls to ensure that
expenditures are proper; and
(9) the requirements of:
(A) the open meetings law, Chapter 551,
Government Code;
(B) the public information law, Chapter 552,
Government Code;
(C) the administrative procedure law, Chapter
2001, Government Code;
(D) other laws relating to public officials,
including conflict-of-interest laws; and
(E) the standards of ethics imposed by the
Uniform Standards of Professional Appraisal Practice.
(c) The training program implemented by the department
[board] under this section must be provided by the department
[board] or by a provider approved by the commission [board]. The
commission [board] shall identify no less than two providers before
the commission [board] may finally approve a provider under this
section.
SECTION 33. Section 1151.202, Occupations Code, is amended
to read as follows:
Sec. 1151.202. DENIAL OF REGISTRATION; DISCIPLINARY
ACTION. (a) The department [board] may deny an application for[,
suspend, or revoke the] registration of or take other disciplinary
action as described by Chapter 51 against a person who violates this
chapter or a commission [board] rule[, place on probation a person
whose registration has been suspended, or reprimand a person for a
violation by the person of this chapter or a board rule].
(b) The commission [board] by rule shall adopt written
guidelines to ensure that denials of registration under this
section and other disciplinary actions under Chapter 51 [probation
and the issuance of reprimands] are administered consistently.
SECTION 34. Section 1151.204, Occupations Code, is amended
to read as follows:
Sec. 1151.204. DISMISSAL OF COMPLAINT RELATING TO APPRAISED
VALUE. The department [board] may dismiss a complaint without
conducting a hearing if:
(1) the complaint involves a disagreement on the
appraised value of a property; and
(2) the disagreement has not been resolved in the
complainant's favor by an appraisal review board or court.
SECTION 35. Sections 1151.205(a) and (b), Occupations Code,
are amended to read as follows:
(a) The department [board] may request and, if necessary,
compel by subpoena:
(1) the attendance of witnesses for examination under
oath; and
(2) the production of records, documents, and other
evidence relevant to the investigation of an alleged violation of
this chapter or a commission rule for inspection and copying.
(b) If a person does not comply with the subpoena, the
department [board], acting through the attorney general, may file
suit to enforce the subpoena in a district court in Travis County or
in the county in which a hearing conducted by the department [board]
may be held.
SECTION 36. Section 1151.251(a), Occupations Code, is
amended to read as follows:
(a) A person commits an offense if the person does not
register with the department [board] as required by Section
1151.151.
SECTION 37. Section 1151.252(a), Occupations Code, is
amended to read as follows:
(a) A person commits an offense if the person performs an
appraisal, assessment, or collection function while the person's
registration or certification with the department [board] is
revoked or suspended.
SECTION 38. Section 1151.253, Occupations Code, is amended
to read as follows:
Sec. 1151.253. COMPLAINT OF VIOLATION. A person may file a
complaint with the department [board] concerning a violation of
Section 1151.251 or 1151.252.
SECTION 39. Section 1152.103, Occupations Code, is amended
to read as follows:
Sec. 1152.103. MEMBERSHIP RESTRICTIONS. A person is not
eligible for appointment as a member of the council if the person
is:
(1) required to register with the secretary of state
under Chapter 305, Government Code;
(2) required to register with the department [Board of
Tax Professional Examiners] under Chapter 1151; or
(3) exempt from the registration requirements imposed
by this chapter, except as provided by Section 1152.102.
SECTION 40. Section 411.122(d), Government Code, is amended
to read as follows:
(d) The following state agencies are subject to this
section:
(1) Texas Appraiser Licensing and Certification
Board;
(2) Texas Board of Architectural Examiners;
(3) Texas Board of Chiropractic Examiners;
(4) State Board of Dental Examiners;
(5) Texas Board of Professional Engineers;
(6) Texas Funeral Service Commission;
(7) Texas Board of Professional Geoscientists;
(8) Department of State Health Services, except as
provided by Section 411.110, and agencies attached to the
department, including:
(A) Texas State Board of Examiners of Dietitians;
(B) Texas State Board of Examiners of Marriage
and Family Therapists;
(C) Midwifery Board;
(D) Texas State Perfusionist Advisory Committee
[Board of Examiners of Perfusionists];
(E) Texas State Board of Examiners of
Professional Counselors;
(F) Texas State Board of Social Worker Examiners;
(G) State Board of Examiners for Speech-Language
Pathology and Audiology;
(H) Advisory Board of Athletic Trainers;
(I) State Committee of Examiners in the Fitting
and Dispensing of Hearing Instruments;
(J) Texas Board of Licensure for Professional
Medical Physicists; and
(K) Texas Board of Orthotics and Prosthetics;
(9) Texas Board of Professional Land Surveying;
(10) Texas Department of Licensing and Regulation,
except as provided by Section 411.093;
(11) Texas Commission on Environmental Quality;
(12) Texas Board of Occupational Therapy Examiners;
(13) Texas Optometry Board;
(14) Texas State Board of Pharmacy;
(15) Texas Board of Physical Therapy Examiners;
(16) Texas State Board of Plumbing Examiners;
(17) Texas State Board of Podiatric Medical Examiners;
(18) Polygraph Examiners Board;
(19) Texas State Board of Examiners of Psychologists;
(20) Texas Real Estate Commission;
(21) [Board of Tax Professional Examiners;
[(22)] Texas Department of Transportation;
(22) [(23)] State Board of Veterinary Medical
Examiners;
(23) [(24)] Texas Department of Housing and Community
Affairs;
(24) [(25)] secretary of state;
(25) [(26)] state fire marshal;
(26) [(27)] Texas Education Agency; and
(27) [(28)] Department of Agriculture.
SECTION 41. Section 2054.352(a), Government Code, is
amended to read as follows:
(a) The following licensing entities shall participate in
the system established under Section 2054.353:
(1) Texas Board of Chiropractic Examiners;
(2) Court Reporters Certification Board;
(3) State Board of Dental Examiners;
(4) Texas Funeral Service Commission;
(5) Texas Board of Professional Land Surveying;
(6) Texas Medical Board;
(7) Texas Board of Nursing;
(8) Texas Optometry Board;
(9) Department of Agriculture, for licenses issued
under Chapter 1951, Occupations Code;
(10) Texas State Board of Pharmacy;
(11) Executive Council of Physical Therapy and
Occupational Therapy Examiners;
(12) Texas State Board of Plumbing Examiners;
(13) Texas State Board of Podiatric Medical Examiners;
(14) [Board of Tax Professional Examiners;
[(15)] Polygraph Examiners Board;
(15) [(16)] Texas State Board of Examiners of
Psychologists;
(16) [(17)] State Board of Veterinary Medical
Examiners;
(17) [(18)] Texas Real Estate Commission;
(18) [(19)] Texas Appraiser Licensing and
Certification Board;
(19) [(20)] Texas Department of Licensing and
Regulation;
(20) [(21)] Texas State Board of Public Accountancy;
(21) [(22)] State Board for Educator Certification;
(22) [(23)] Texas Board of Professional Engineers;
(23) [(24)] Department of State Health Services;
(24) [(25)] Texas Board of Architectural Examiners;
(25) [(26)] Texas Racing Commission;
(26) [(27)] Commission on Law Enforcement Officer
Standards and Education; and
(27) [(28)] Texas Private Security Board.
SECTION 42. Section 5.04, Tax Code, is amended to read as
follows:
Sec. 5.04. TRAINING AND EDUCATION OF APPRAISERS. (a) The
comptroller shall consult and cooperate with the Texas Department
of Licensing and Regulation [Board of Tax Professional Examiners]
or any successor agency responsible for certifying tax
professionals in this state in setting standards for and approving
curricula and materials for use in training and educating
appraisers and assessor-collectors, and the comptroller may
cooperate with the department [board] or with other public
agencies, educational institutions, or private organizations in
sponsoring courses of instruction and training programs.
(b) An appraisal district shall reimburse an employee of the
appraisal office for all actual and necessary expenses, tuition and
other fees, and costs of materials incurred in attending, with
approval of the chief appraiser, a course or training program
sponsored or approved by the Texas Department of Licensing and
Regulation [Board of Tax Professional Examiners].
SECTION 43. The following statutes are repealed:
(1) Section 1151.002(4), Occupations Code;
(2) Section 1151.003, Occupations Code;
(3) Section 1151.053, Occupations Code;
(4) Section 1151.054, Occupations Code;
(5) Section 1151.055(b), Occupations Code;
(6) Section 1151.056, Occupations Code;
(7) Section 1151.057, Occupations Code;
(8) Subchapter B-1, Chapter 1151, Occupations Code;
(9) Section 1151.1021, Occupations Code;
(10) Section 1151.105, Occupations Code;
(11) Section 1151.110, Occupations Code;
(12) Subchapter C-1, Chapter 1151, Occupations Code;
(13) Section 1151.159, Occupations Code;
(14) Section 1151.1611, Occupations Code;
(15) Section 1151.201, Occupations Code;
(16) Section 1151.2025, Occupations Code; and
(17) Section 1151.203, Occupations Code.
SECTION 44. As soon as possible after the effective date of
this Act, the presiding officer of the Texas Commission of
Licensing and Regulation shall appoint the members of the Texas Tax
Professional Advisory Committee in accordance with Chapter 1151,
Occupations Code, as amended by this Act. In making the initial
appointments, the presiding officer shall designate two members for
terms expiring March 1, 2011, two members for terms expiring March
1, 2013, and one member for a term expiring March 1, 2015.
SECTION 45. (a) The Board of Tax Professional Examiners is
abolished but continues in existence until March 1, 2010, for the
sole purpose of transferring obligations, property, full-time
equivalent positions, rights, powers, and duties to the Texas
Department of Licensing and Regulation. The department assumes all
of the obligations, property, full-time equivalent positions,
rights, powers, and duties of the board, as it exists immediately
before the effective date of this Act. All unexpended funds
appropriated to the board are transferred to the department. The
transfer of the obligations, property, full-time equivalent
positions, rights, powers, and duties of the board to the
department must be completed not later than March 1, 2010.
(b) All rules of the Board of Tax Professional Examiners are
continued in effect as rules of the Texas Commission of Licensing
and Regulation until superseded by a rule of the commission. A
certificate issued by the board is continued in effect as provided
by the law in effect immediately before the effective date of this
Act. A complaint, investigation, contested case, or other
proceeding pending on the effective date of this Act is continued
without change in status after the effective date of this Act. An
activity conducted by the board is considered to be an activity
conducted by the Texas Department of Licensing and Regulation.
(c) A reference in another law or an administrative rule to
the Board of Tax Professional Examiners means the Texas Department
of Licensing and Regulation.
SECTION 46. (a) The Board of Tax Professional Examiners, in
cooperation with and at the direction of the Texas Department of
Licensing and Regulation, shall complete all necessary computer
programming and other tasks to ensure that the agency numbers
assigned by the comptroller of public accounts to the board and the
department are not necessary for any fiscal year after 2009, except
to complete earlier fiscal year revenue and expenditure
transactions and reporting. The number assigned by the comptroller
of public accounts to the Texas Department of Licensing and
Regulation shall be used to record transactions related to the
regulation of tax professionals beginning in fiscal year 2010.
(b) Not later than July 1, 2009, the Board of Tax
Professional Examiners shall request that the comptroller of public
accounts grant the Texas Department of Licensing and Regulation
inquiry-only security access to the uniform statewide accounting
system, the state property accounting system, the uniform statewide
payroll system, and the human resources information system for the
board. The Texas Department of Licensing and Regulation and the
comptroller of public accounts may coordinate implementation of
this subsection.
(c) Not later than July 15, 2009, the Texas Department of
Licensing and Regulation shall provide to the Board of Tax
Professional Examiners detailed information regarding the board's
responsibilities under Subsection (a) of this section.
SECTION 47. (a) Except as provided by Subsection (b) of
this section, this Act takes effect September 1, 2009.
(b) Section 46 of this Act takes effect immediately if this
Act receives a vote of two-thirds of all the members elected to each
house, as provided by Section 39, Article III, Texas Constitution.
If this Act does not receive the vote necessary for immediate
effect, Section 46 of this Act takes effect September 1, 2009.