Bill Text: TX HB756 | 2013-2014 | 83rd Legislature | Introduced
Bill Title: Relating to the establishment of a program to refund annually certain dedicated tax or fee revenues that remain unspent for the particular purposes or entities for which they were collected.
Sponsorship: Partisan Bill (Republican 1)
Status: (Introduced - Dead) 2013-02-18 - Referred to Appropriations [HB756 Detail]
Download: Texas-2013-HB756-Introduced.html
| 83R3932 JJT-D | ||
| By: S. Davis of Harris | H.B. No. 756 | |
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| relating to the establishment of a program to refund annually | ||
| certain dedicated tax or fee revenues that remain unspent for the | ||
| particular purposes or entities for which they were collected. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Subchapter F, Chapter 403, Government Code, is | ||
| amended by adding Section 403.0952 to read as follows: | ||
| Sec. 403.0952. REFUNDING CERTAIN UNSPENT DEDICATED GENERAL | ||
| REVENUES. (a) Not later than the 10th business day of each state | ||
| fiscal year, and notwithstanding any other statute dedicating or | ||
| setting aside revenue for a particular purpose or entity, the | ||
| comptroller shall identify statutorily dedicated revenues derived | ||
| from a state tax or fee that are deposited to the credit of an | ||
| account in the general revenue fund during the preceding state | ||
| fiscal year and that are not spent or obligated to be spent for the | ||
| purpose for which the revenues were set aside. This section does | ||
| not apply to revenues dedicated by the Texas Constitution, revenues | ||
| held in trust, or revenues for which separate accounting is | ||
| required by federal law. | ||
| (b) Not later than the 15th business day of each state | ||
| fiscal year, the comptroller shall transfer to a special fund | ||
| outside the general revenue fund from each dedicated revenue | ||
| account in the general revenue fund an amount equal to the amount | ||
| held in that account of the preceding state fiscal year's unspent | ||
| and unobligated collected dedicated revenues as determined under | ||
| Subsection (a). | ||
| (c) Revenues transferred to the special fund may be | ||
| appropriated only for the purpose of refunding the unspent portions | ||
| of the dedicated taxes or fees to the persons who paid the taxes or | ||
| fees, as applicable, in a manner provided by the comptroller under | ||
| this section. | ||
| (d) The comptroller by rule shall develop and implement a | ||
| program to refund annually unspent revenues of dedicated taxes and | ||
| fees to the payers of the taxes and fees in a manner calculated to | ||
| most efficiently return the unspent revenues: | ||
| (1) to the persons who paid the taxes and fees in | ||
| amounts proportionate to the amounts of the taxes or fees each | ||
| person paid during the preceding state fiscal year, to the extent | ||
| the persons practicably may be identified; and | ||
| (2) to the extent payers practicably are not | ||
| identifiable, to the class of persons who constitute the payers of | ||
| the taxes or fees. | ||
| (e) A state agency, on the request of the comptroller, | ||
| shall: | ||
| (1) provide to the comptroller information the | ||
| comptroller considers helpful to identify payers of dedicated taxes | ||
| or fees subject to a partial refund under this section; and | ||
| (2) adopt rules as necessary to gather information | ||
| helpful to the comptroller's program implemented under this | ||
| section. | ||
| (f) To pay for the expenses incurred under this section, the | ||
| comptroller may use not more than two percent of the revenues | ||
| appropriated from the special fund for the purpose of the refunding | ||
| program implemented under Subsection (d). | ||
| SECTION 2. This Act takes effect September 1, 2013. | ||
