LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 87TH LEGISLATIVE REGULAR SESSION April 6, 2021 TO: Honorable Terry Canales, Chair, House Committee on Transportation FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: HB3514 by Canales (Relating to the functions of the Texas Department of Motor Vehicles; authorizing a penalty.), As Introduced Because the timing and amount of any penalties that may be assessed and collected is unknown, the fiscal impact to the State cannot be determined at this time. The bill would amend Tax Code 23.121 to authorize rather than require a chief appraiser, if a motor vehicle dealer has failed to file a vehicle dealer property tax declaration, and report the dealer to the Texas Department of Motor Vehicles (TXDMV) to initiate cancellation of the dealer's general distinguishing number. The bill would amend Transportation Code 1006.152 to authorize the Motor Vehicle Crime Prevention Authority (MVCPA) to recover from an insurer any costs associated with a denied or improperly requested refund of a fee imposed under 1006.153. The bill would amend 1006.153 to impose a penalty on an insurer for the delinquent payment of the fee required by that section and require revenue collected from the penalty to be allocated to the General Revenue Fund and the Designated Trauma Facility and Emergency Medical Services Account in the same proportions prescribed by 1006.153 for collections from the fee on insurers. The bill would authorize the MVCPA to audit or contract for the audit of fees paid by an insurer under 1006.153. Because the timing and amount of any penalties that may be assessed and collected by the MVCPA is unknown, the fiscal impact to the State cannot be determined at this time. The collection of penalties authorized by the bill would result in an indeterminate revenue gain to the General Revenue Fund (40 percent of collections) and the GR Account 5111 - Designated Trauma Facility and Emergency Medical Services (60 percent of collections). Based on the information provided by TxDMV, it is assumed any costs or duties associated with implementation of the provisions of the bill could be absorbed within the agency's existing resources. Note: This legislation would do one or more of the following: create or recreate a dedicated account in the General Revenue Fund, create or recreate a special or trust fund either with or outside of the Treasury, or create a dedicated revenue source. The fund, account, or revenue dedication included in this bill would be subject to funds consolidation review by the current Legislature. Local Government ImpactNo significant fiscal implication to units of local government is anticipated. Source Agencies: b > td > 304 Comptroller of Public Accounts, 601 Department of Transportation, 608 Department of Motor Vehicles LBB Staff: b > td > JMc, AAL, MB, TG
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 87TH LEGISLATIVE REGULAR SESSION
April 6, 2021
TO: Honorable Terry Canales, Chair, House Committee on Transportation FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: HB3514 by Canales (Relating to the functions of the Texas Department of Motor Vehicles; authorizing a penalty.), As Introduced
TO: Honorable Terry Canales, Chair, House Committee on Transportation
FROM: Jerry McGinty, Director, Legislative Budget Board
IN RE: HB3514 by Canales (Relating to the functions of the Texas Department of Motor Vehicles; authorizing a penalty.), As Introduced
Honorable Terry Canales, Chair, House Committee on Transportation
Honorable Terry Canales, Chair, House Committee on Transportation
Jerry McGinty, Director, Legislative Budget Board
Jerry McGinty, Director, Legislative Budget Board
HB3514 by Canales (Relating to the functions of the Texas Department of Motor Vehicles; authorizing a penalty.), As Introduced
HB3514 by Canales (Relating to the functions of the Texas Department of Motor Vehicles; authorizing a penalty.), As Introduced
Because the timing and amount of any penalties that may be assessed and collected is unknown, the fiscal impact to the State cannot be determined at this time.
Because the timing and amount of any penalties that may be assessed and collected is unknown, the fiscal impact to the State cannot be determined at this time.
The bill would amend Tax Code 23.121 to authorize rather than require a chief appraiser, if a motor vehicle dealer has failed to file a vehicle dealer property tax declaration, and report the dealer to the Texas Department of Motor Vehicles (TXDMV) to initiate cancellation of the dealer's general distinguishing number. The bill would amend Transportation Code 1006.152 to authorize the Motor Vehicle Crime Prevention Authority (MVCPA) to recover from an insurer any costs associated with a denied or improperly requested refund of a fee imposed under 1006.153. The bill would amend 1006.153 to impose a penalty on an insurer for the delinquent payment of the fee required by that section and require revenue collected from the penalty to be allocated to the General Revenue Fund and the Designated Trauma Facility and Emergency Medical Services Account in the same proportions prescribed by 1006.153 for collections from the fee on insurers. The bill would authorize the MVCPA to audit or contract for the audit of fees paid by an insurer under 1006.153. Because the timing and amount of any penalties that may be assessed and collected by the MVCPA is unknown, the fiscal impact to the State cannot be determined at this time. The collection of penalties authorized by the bill would result in an indeterminate revenue gain to the General Revenue Fund (40 percent of collections) and the GR Account 5111 - Designated Trauma Facility and Emergency Medical Services (60 percent of collections). Based on the information provided by TxDMV, it is assumed any costs or duties associated with implementation of the provisions of the bill could be absorbed within the agency's existing resources. Note: This legislation would do one or more of the following: create or recreate a dedicated account in the General Revenue Fund, create or recreate a special or trust fund either with or outside of the Treasury, or create a dedicated revenue source. The fund, account, or revenue dedication included in this bill would be subject to funds consolidation review by the current Legislature.
The bill would amend Tax Code 23.121 to authorize rather than require a chief appraiser, if a motor vehicle dealer has failed to file a vehicle dealer property tax declaration, and report the dealer to the Texas Department of Motor Vehicles (TXDMV) to initiate cancellation of the dealer's general distinguishing number.
The bill would amend Transportation Code 1006.152 to authorize the Motor Vehicle Crime Prevention Authority (MVCPA) to recover from an insurer any costs associated with a denied or improperly requested refund of a fee imposed under 1006.153. The bill would amend 1006.153 to impose a penalty on an insurer for the delinquent payment of the fee required by that section and require revenue collected from the penalty to be allocated to the General Revenue Fund and the Designated Trauma Facility and Emergency Medical Services Account in the same proportions prescribed by 1006.153 for collections from the fee on insurers. The bill would authorize the MVCPA to audit or contract for the audit of fees paid by an insurer under 1006.153.
Because the timing and amount of any penalties that may be assessed and collected by the MVCPA is unknown, the fiscal impact to the State cannot be determined at this time. The collection of penalties authorized by the bill would result in an indeterminate revenue gain to the General Revenue Fund (40 percent of collections) and the GR Account 5111 - Designated Trauma Facility and Emergency Medical Services (60 percent of collections). Based on the information provided by TxDMV, it is assumed any costs or duties associated with implementation of the provisions of the bill could be absorbed within the agency's existing resources. Note: This legislation would do one or more of the following: create or recreate a dedicated account in the General Revenue Fund, create or recreate a special or trust fund either with or outside of the Treasury, or create a dedicated revenue source. The fund, account, or revenue dedication included in this bill would be subject to funds consolidation review by the current Legislature.
Because the timing and amount of any penalties that may be assessed and collected by the MVCPA is unknown, the fiscal impact to the State cannot be determined at this time. The collection of penalties authorized by the bill would result in an indeterminate revenue gain to the General Revenue Fund (40 percent of collections) and the GR Account 5111 - Designated Trauma Facility and Emergency Medical Services (60 percent of collections).
Based on the information provided by TxDMV, it is assumed any costs or duties associated with implementation of the provisions of the bill could be absorbed within the agency's existing resources.
Note: This legislation would do one or more of the following: create or recreate a dedicated account in the General Revenue Fund, create or recreate a special or trust fund either with or outside of the Treasury, or create a dedicated revenue source. The fund, account, or revenue dedication included in this bill would be subject to funds consolidation review by the current Legislature.
Local Government Impact
No significant fiscal implication to units of local government is anticipated.
Source Agencies: b > td > 304 Comptroller of Public Accounts, 601 Department of Transportation, 608 Department of Motor Vehicles
304 Comptroller of Public Accounts, 601 Department of Transportation, 608 Department of Motor Vehicles
LBB Staff: b > td > JMc, AAL, MB, TG
JMc, AAL, MB, TG