HB 3471

85(R) - 2017
House Ways & Means
House Ways & Means
Oil & Gas
State Agencies

Vote Recommendation

  • Neutral
  • Neutral
  • Neutral
  • Positive
  • Neutral


Yvonne Davis

Bill Caption

Relating to a sales tax refund for sales tax overpayments by certain oil or gas severance taxpayers.

Fiscal Notes

No significant fiscal implication to the State is anticipated.

Bill Analysis

Under current law, individuals who hold a permit under the Limited Sales, Excise, and Use Tax Act (such as a sales tax permit) can obtain reimbursement for overpayment. HB 3471 would extend this ability to certain oil and gas severance taxpayers. It is the express purpose of this legislation is to treat taxpayers equally with regard to sales tax refund claims filed by oil and gas operators.

Vote Recommendation Notes

This bill supports the principle of limited government by ensuring the equal application of the law with respect to tax refund eligibility. For this reason, we support HB 3471.

Organizations Supporting

Occidental Petroleum
Texas Alliance of Energy Producers
Texas Independent Producers and Royalty Owners Association