82nd Texas Legislature, Regular Session, House Bill 590, Chapter 942 Page: 3 of 8
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H.B. No. 590
1 computation, administration, enforcement, and collection of which
2 is governed by this chapter.
3 (b) This section applies only if:
4 (1) the comptroller:
5 (A) reallocates local tax revenue from a
6 municipality or local governmental entity to another municipality
7 or local governmental entity; or
8 (B) refunds local tax revenue that was previously
9 allocated to a municipality or local governmental entity; and
10 (2) the amount the comptroller reallocates or refunds
11 is at least equal to the lesser of:
12 (A) $200,000;
13 (B) an amount equal to 10 percent of the revenue
14 received by the municipality or local governmental entity under
15 this chapter during the calendar year preceding the calendar year
16 in which the reallocation or refund is made; or
17 (C) an amount that increases or decreases the
18 amount of revenue the municipality or local governmental entity
19 receives under this chapter during a calendar month by more than 15
20 percent as compared to revenue received by the municipality or.
21 local governmental entity during the same month in any previous
22 year.
23 (c) Subject to the criteria provided by this section, a
24 municipality or local governmental entity may request a review of
25 all available sales tax returns and reports in the comptroller's
26 possession filed by not more than five individual taxpayers doing3
27 business in the municipality or local governmental entity that are
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Texas. Legislature. House of Representatives. 82nd Texas Legislature, Regular Session, House Bill 590, Chapter 942, legislative document, June 17, 2011; [Austin, Texas]. (https://texashistory.unt.edu/ark:/67531/metapth311627/m1/3/: accessed April 27, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.