Part I.
Comptroller of Public Accounts
Chapter 9.
Property Tax Administration
Subchapter A. Practice and Procedure
34 TAC §9.105
The Comptroller of Public Accounts adopts an amendment to
§9.105, concerning Tax Refunds for Economic Development, without changes
to the proposed text as published in the December 25, 1998, issue of the
This section is being amended to add new definitions in subsection (a);
to add the base comparison year and base comparison year's appraised value
to the statement from the chief appraiser in subsection (b)(4)(A)(iv); to
clarify that the entity the abatement agreement is to be filed with is the
state in subsection (b)(4)(A)(v); to add copies of the Texas Workforce Commission
returns for the year the agreement is entered into in subsection (b)(4)(A)(vi);
and to make the necessary changes to the application as a result of these
amendments.
No comments were received regarding adoption of the amended section.
This amendment is adopted under the Tax Code, §111.303,
which requires the comptroller to adopt forms and rules for the administration
of the provisions of the Tax Code, §111.301 and 111.302.
The amendment implements the Tax Code, §§111.301-111.304.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of the Secretary of State on February
24, 1999.
TRD-9901138
Martin Cherry
Special Counsel
Comptroller of Public Accounts
Effective date: March 16, 1999
Proposal publication date: December 25, 1998
For further information, please call: (512) 463-3699
Chapter 73.
Benefits
Part IV.
Employees Retirement System of Texas