SENATE COMMITTEE ON FINANCE 
                          Subcommittee on Texas Tax System 
                            Wednesday, December 5, 2001 
                                     9:30 a.m. 
                           Capitol Extension, Room E1.036 
         Pursuant to a notice posted in accordance with Senate Rule  
         11.18, a public hearing of the Senate Committee on Finance was  
         held on Wednesday, December 5, 2001, in the Capitol Extension,  
         Room E1.036, at Austin, Texas. 
         MEMBERS PRESENT:                        MEMBERS ABSENT: 
         Senator Rodney Ellis, Chair             Senator Chris Harris 
         Senator Gonzalo Barrientos 
         Senator Robert Duncan 
         Senator Troy Fraser 
         Senator Mike Jackson 
         Senator Jon Lindsay 
         Senator Eddie Lucio, Jr. 
         Senator Steve Ogden 
         Senator Carlos Truan 
         Senator John Whitmire 
         Senator Judith Zaffirini 
         The chair called the meeting to order at 9:33 a.m.  There being  
         a quorum present, the following business was transacted:   
         The chair made opening remarks and introduced Lieutenant  
         Governor Bill Ratliff who addressed certain tax concerns for the  
         next legislative session.  
         Invited Testimony 
         The chair recognized the following witnesses from the  
         Comptroller of Public Accounts to answer questions and provide  
         testimony on the Texas Tax System: 
              James LeBas, representing the Comptroller of Public  
              John Heleman, representing the Comptroller of Public  
              Kevin Koller, representing the Comptroller of Public  
              Teresa Comer, representing the Comptroller of Public  
         There being no further business, at 11:43 a.m. Senator Ellis  
         moved that the Committee stand recessed subject to the call of  
         the chair.  Without objection, it was so ordered.   
         Senator Rodney Ellis, Chair 
         Amber Martin, Clerk