78th Texas Legislature, Regular Session, House Bill 1, Chapter 1330 Page: 59 of 978
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V V
FISCAL PROGRAMS - COMPTROLLER OF PUBLIC ACCOUNTS
(Continued)
established by this subsection "d" shall be presented to the legislature for a specific
appropriation in order for payment to be made.
e. The limitations established by subsection "'c" and subsection "d" do not apply to a payment
made:
(1) on a final judgment in those cases where the judgment order of the trial court was
entered prior to the effective date of this Act,
(2) on a settlement agreement executed prior to the effective date of this Act, or
(3) on a Comptroller's final decision issued prior to the effective date of this Act
f. For purposes of this provision, "final judgment" means a judgment rendered in a federal
court or a court in this state for which an appeal or rehearing, or application therefor, is not
pending and for which the time limitations for appeal or rehearing have expired. For the
purposes of this provision, a Comptroller's final decision means a decision of the
Comptroller which is administratively final and for which limitations has expired for
seeking rehearing dr filing a lawsuit in court. For the purposes of this provision, a
"sttlement agreement" must be in writing and signed by the necessary parties. A
settlement agreement shall be deemed to be "executed" on the date upon which the last
signature of a necessary party is affixed thereon.
g. The payment of a settlement or final judgment may be made only with a complete release
from any and all related claims and causes against the State, and in the case of a judgment.
the payment may be made only in full satisfaction of that judgment.
h. Subsection "c" and subsection "d" shall not apply to a refund granted pursuant to an
informal review under Section 111.1042 of the Tax Code, if that refund claim is filed with
the Comptroller no later than 120 days after the original due date of the report for the
period for which the mefund is claimed.
i. This provision shall not apply to refunds of unclaimed property made pursuant to'Title 6 of
the Property Code.
j. Except pursuant to this provision, none of the funds appropriated by this Act may be
expended to pay a refund of any tax, fee, penalty, charge, or other assessment collected or
administered by the Czmptroller or to pay a judgment, settlement, or administrative hearing
decision, including any statutory Interest thereon or any costs and attorney fees awarded by
court order, relating to a refund of any tax, fee, penalty, charge or other assessment
collected or administered by the Comptroller.
12. Appropriation of HotlMotal Tmaxes. In addition to amounts appropriated above, the
Comptroller of Public Accounts is hereby appropriated out of hotel taxes collected under
Chapter 156, Tax Code, amounts necessary to pay percentages to eligible coastal municipalities
as calculated pursuant to 9156.2511 and 1 156.2512, Tax Code.May 27. 2003
A30R-Conf-1-A
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Texas. Legislature. House of Representatives. 78th Texas Legislature, Regular Session, House Bill 1, Chapter 1330, legislative document, June 22, 2003; [Austin, Texas]. (https://texashistory.unt.edu/ark:/67531/metapth158047/m1/59/: accessed April 26, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.