LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 88TH LEGISLATIVE REGULAR SESSION March 26, 2023 TO: Honorable Paul Bettencourt, Chair, Senate Committee on Local Government FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: SB1215 by Paxton (Relating to the delivery of certain tax refunds.), As Introduced No significant fiscal implication to the State is anticipated. The bill would amend Chapter 1 of the Tax Code to change the term taxing unit to tax assessor regarding the delivery of a refund; direct the Comptroller to prescribe the form necessary to file a written refund request; and provide that if presented by a taxpayer, the collector or tax assessor may not refuse to accept, acknowledge, process, or act on the filed form unless specifically authorized to do so by another law. Local Government ImpactNo significant fiscal implication to units of local government is anticipated. Source Agencies: b > td > 304 Comptroller of Public Accounts LBB Staff: b > td > JMc, AF, SD, BRI
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 88TH LEGISLATIVE REGULAR SESSION
March 26, 2023
TO: Honorable Paul Bettencourt, Chair, Senate Committee on Local Government FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: SB1215 by Paxton (Relating to the delivery of certain tax refunds.), As Introduced
TO: Honorable Paul Bettencourt, Chair, Senate Committee on Local Government
FROM: Jerry McGinty, Director, Legislative Budget Board
IN RE: SB1215 by Paxton (Relating to the delivery of certain tax refunds.), As Introduced
Honorable Paul Bettencourt, Chair, Senate Committee on Local Government
Honorable Paul Bettencourt, Chair, Senate Committee on Local Government
Jerry McGinty, Director, Legislative Budget Board
Jerry McGinty, Director, Legislative Budget Board
SB1215 by Paxton (Relating to the delivery of certain tax refunds.), As Introduced
SB1215 by Paxton (Relating to the delivery of certain tax refunds.), As Introduced
No significant fiscal implication to the State is anticipated.
No significant fiscal implication to the State is anticipated.
The bill would amend Chapter 1 of the Tax Code to change the term taxing unit to tax assessor regarding the delivery of a refund; direct the Comptroller to prescribe the form necessary to file a written refund request; and provide that if presented by a taxpayer, the collector or tax assessor may not refuse to accept, acknowledge, process, or act on the filed form unless specifically authorized to do so by another law.
Local Government Impact
No significant fiscal implication to units of local government is anticipated.
Source Agencies: b > td > 304 Comptroller of Public Accounts
304 Comptroller of Public Accounts
LBB Staff: b > td > JMc, AF, SD, BRI
JMc, AF, SD, BRI