Part 1.
COMPTROLLER OF PUBLIC ACCOUNTS
Chapter 1.
CENTRAL ADMINISTRATION
Subchapter A. PRACTICE AND PROCEDURES
1.
PRACTICE AND PROCEDURES
34 TAC §1.6
The Comptroller of Public Accounts adopts an amendment to §1.6,
concerning extensions of time, without changes to the proposed text as published
in the June 8, 2001, issue of the
Texas Register
(26 TexReg 4069).
The rule is being amended to reflect current job titles that are assigned
to attorneys in the comptroller's Administrative Hearings Section.
No comments were received regarding adoption of the amendment.
This amendment is adopted under the Tax Code, §111.002,
which provides the comptroller with the authority to prescribe, adopt, and
enforce rules relating to the administration and enforcement of the provisions
of the Tax Code, Title 2.
The amendment implements the Tax Code, §111.009 and §111.105.
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 August 15, 2001.
TRD-200104775
Martin Cherry
Deputy General Counsel for Tax Policy and Agency Affairs
Comptroller of Public Accounts
Effective date: September 4, 2001
Proposal publication date: June 8, 2001
For further information, please call: (512) 463-4062
34 TAC §1.9
The Comptroller of Public Accounts adopts an amendment to §1.9,
concerning position letters, without changes to the proposed text as published
in the June 8, 2001, issue of the
Texas Register
(26 TexReg 9053).
The rule is being amended to reflect current job titles that are assigned
to attorneys in the comptroller's Administrative Hearings Section.
No comments were received regarding adoption of the amendment.
This amendment is adopts under the Tax Code, §111.002, which
provides the comptroller with the authority to prescribe, adopt, and enforce
rules relating to the administration and enforcement of the provisions of
the Tax Code, Title 2.
The amendment implements Tax Code, Chapter 111.
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 August 15, 2001.
TRD-200104776
Martin Cherry
Deputy General Counsel for Tax Policy and Agency Affairs
Comptroller of Public Accounts
Effective date: September 4, 2001
Proposal publication date: June 8, 2001
For further information, please call: (512) 463-4062
34 TAC §1.10
The Comptroller of Public Accounts adopts an amendment to §1.10,
concerning acceptance or rejection of position letter; motion to dismiss petition
or set for hearing, without changes to the proposed text as published in the
June 8, 2001, issue of the
Texas Register
(26 TexReg 4070).
The rule is being amended to reflect the current title of the comptroller's
Administrative Hearings Section.
No comments were received regarding adoption of the amendment.
This amendment is adopted under the Tax Code, §111.002,
which provides the comptroller with the authority to prescribe, adopt, and
enforce rules relating to the administration and enforcement of the provisions
of the Tax Code, Title 2.
The amendment implements Tax Code, Chapter 111.
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 August 15, 2001.
TRD-200104777
Martin Cherry
Deputy General Counsel for Tax Policy and Agency Affairs
Comptroller of Public Accounts
Effective date: September 4, 2001
Proposal publication date: June 8, 2001
For further information, please call: (512) 463-4062
34 TAC §1.11
The Comptroller of Public Accounts adopts an amendment to §1.11,
concerning modification of the position letter, without changes to the proposed
text as published in the June 8, 2001, issue of the
Texas Register
(26 TexReg 4070).
The rule is being amended to reflect current job titles that are assigned
to attorneys in the comptroller's Administrative Hearings Section.
No comments were received regarding adoption of the amendment.
This amendment is adopted under the Tax Code, §111.002,
which provides the comptroller with the authority to prescribe, adopt, and
enforce rules relating to the administration and enforcement of the provisions
of the Tax Code, Title 2.
The amendment implements Tax Code, Chapter 111.
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 August 15, 2001.
TRD-200104778
Martin Cherry
Deputy General Counsel for Tax Policy and Agency Affairs
Comptroller of Public Accounts
Effective date: September 4, 2001
Proposal publication date: June 8, 2001
For further information, please call: (512) 463-4062
34 TAC §1.13
The Comptroller of Public Accounts adopts an amendment to §1.13,
concerning initiation of an expedited hearing, with changes to the proposed
text as published in the June 8, 2001, issue of the
Texas Register
(26 TexReg 4071).
The rule is being amended to reflect the current title of the comptroller's
Administrative Hearings Section.
The proposed version failed to insert the title "Administrative Hearings
Section" in subsections (b)(3) and (f)(2), and those corrections are reflected
in this version.
No comments were received regarding adoption of the amendment.
This amendment is adopted under the Tax Code, §111.002, which
provides the comptroller with the authority to prescribe, adopt, and enforce
rules relating to the administration and enforcement of the provisions of
the Tax Code, Title 2.
The amendment implements Tax Code, Chapter 111.
§1.13.Initiation of an Expedited Hearing.
(a)
A taxpayer may request an expedited hearing at the time
a petition for redetermination or written request for refund hearing is filed.
An expedited hearing is one conducted under the accelerated pre- hearing and
hearing timetable set forth in this section.
(b)
To obtain an expedited hearing, a taxpayer must do the
following at the time the petition for redetermination or written request
for refund hearing is filed:
(1)
request in writing the election of the expedited procedure
and specify whether an oral hearing or a hearing on written submissions is
preferred;
(2)
pre-file its statement of grounds and all evidence (other
than resale and exemption certificates) on which it intends to rely at the
hearing, including summaries of testimony of witnesses expected to be called
at an oral hearing. Contentions and evidence not pre-filed by the taxpayer
shall be deemed inadmissible;
(3)
agree to abbreviated discovery timetables in the event
the Administrative Hearings Section should initiate discovery during the pre-hearing
phase;
(4)
request an extended oral hearing, if desired;
(5)
agree to file resale and exemption certificates no later
than the date of hearing or by the 60th day from the date of the hearing request,
whichever occurs first, and to waive in writing the requirement of written
notice and the 60-day period for the presentation of certificates as provided
in Tax Code, §151.054(e); and
(6)
waive in writing the issuance of a proposed decision.
(c)
The general counsel or his designee shall, within ten days
of his receipt of a request for an expedited hearing, make a determination
as to whether the request qualifies for an expedited hearing. If it does not,
the taxpayer will be so notified in writing, and advised that either with
the filing of additional curative documentation the case can proceed on an
expedited basis or that the case will be placed on the agency's regular hearings
docket.
(d)
For good cause shown, a request for an expedited hearing
may be withdrawn; however, the waiver of the 60-day period pursuant to subsection
(b)(5) of this section cannot be withdrawn. A taxpayer's request for continuance,
or a request for an extended oral hearing filed after the initial request
for an expedited hearing, shall not be granted unless there is a showing of
good cause. Withdrawal of the request for an expedited hearing, or the granting
of a motion for continuance or an extended oral hearing, shall cause the hearing
to be set on the agency's regular hearings docket.
(e)
The Administrative Hearings Section may petition the Administrative
Law Judge for conversion from an expedited to a regular hearing for good cause
shown, including, but not limited to, the need for additional policy consideration
of issues raised, the need for extended discovery, for reasons of agency policy
or court case hold, or for extended examination of records presented by the
taxpayer. The Administrative Law Judge shall rule on such motion on the basis
of written pleadings submitted by the parties.
(f)
A compliant expedited hearing request shall be set and
decided on the following timetable:
(1)
within 20 days of receipt of the request by the general
counsel or his designee an oral hearing or written submission closing date
not to exceed 60 days from the date of receipt of the request shall be set
by the Chief Administrative Law Judge;
(2)
a date, not to exceed 50 days from the date of receipt
of the request by the general counsel or his designee, shall be set as a deadline
for the Administrative Hearings Section to file a written response to the
taxpayer's statement of grounds and pre-filed evidence;
(3)
a final decision shall be issued as follows:
(A)
if no audit amendment is required in order to issue the
final decision, within 45 days of the date of the oral hearing or the date
the written submission record closes; or
(B)
if an audit amendment is required in order to issue the
final decision, within 75 days of the date of the oral hearing or the date
the written submission record closes; and
(4)
a motion for rehearing may be filed as provided in §1.29
of this title (relating to Motion for Rehearing).
(g)
Hearings conducted pursuant to the expedited timetable
established in this section shall not be subject to the provisions of §§1.9,
1.10, 1.11, 1.14, 1.15, 1.16, 1.20, and 1.27 of this title (relating to Rules
of Practice and Procedure).
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 August 15, 2001.
TRD-200104774
Martin Cherry
Deputy General Counsel for Tax Policy and Agency Affairs
Comptroller of Public Accounts
Effective date: September 4, 2001
Proposal publication date: June 8, 2001
For further information, please call: (512) 463-4062
34 TAC §1.14
The Comptroller of Public Accounts adopts an amendment to §1.14,
concerning notice of setting, without changes to the proposed text as published
in the June 8, 2001, issue of the
Texas Register
(26 TexReg 4072).
The rule is being amended to reflect current job titles that are assigned
to attorneys in the comptroller's Administrative Hearings Section.
No comments were received regarding adoption of the amendment.
This amendment is adopted under the Tax Code, §111.002,
which provides the comptroller with the authority to prescribe, adopt, and
enforce rules relating to the administration and enforcement of the provisions
of the Tax Code, Title 2.
The amendment implements Tax Code, Chapter 111.
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 August 15, 2001.
TRD-200104779
Martin Cherry
Deputy General Counsel for Tax Policy and Agency Affairs
Comptroller of Public Accounts
Effective date: September 4, 2001
Proposal publication date: June 8, 2001
For further information, please call: (512) 463-4062
34 TAC §1.16
The Comptroller of Public Accounts adopts an amendment to §1.16,
concerning response to the administrative hearings section, without changes
to the proposed text as published in the June 8, 2001, issue of the
The rule is being amended to reflect current job titles that are assigned
to attorneys in the comptroller's Administrative Hearings Section.
No comments were received regarding adoption of the amendment.
This amendment is adopted under the Tax Code, §111.002,
which provides the comptroller with the authority to prescribe, adopt, and
enforce rules relating to the administration and enforcement of the provisions
of the Tax Code, Title 2.
The amendment implements Tax Code, Chapter 111.
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 August 15, 2001.
TRD-200104780
Martin Cherry
Deputy General Counsel for Tax Policy and Agency Affairs
Comptroller of Public Accounts
Effective date: September 4, 2001
Proposal publication date: June 8, 2001
For further information, please call: (512) 463-4062
34 TAC §1.20
The Comptroller of Public Accounts adopts an amendment to §1.20,
concerning continuances (postponement of hearings), without changes to the
proposed text as published in the June 8, 2001, issue of the
Texas Register
(26 TexReg 4073).
The rule is being amended to reflect the current title of the comptroller's
Administrative Hearings Section.
No comments were received regarding adoption of the amendment.
This amendment is adopted under the Tax Code, §111.002,
which provides the comptroller with the authority to prescribe, adopt, and
enforce rules relating to the administration and enforcement of the provisions
of the Tax Code, Title 2.
The amendment implements Tax Code, Chapter 111.
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 August 15, 2001.
TRD-200104781
Martin Cherry
Deputy General Counsel for Tax Policy and Agency Affairs
Comptroller of Public Accounts
Effective date: September 4, 2001
Proposal publication date: June 8, 2001
For further information, please call: (512) 463-4062
34 TAC §1.33
The Comptroller of Public Accounts adopts an amendment to §1.33,
concerning discovery, without changes to the proposed text as published in
the June 8, 2001, issue of the
Texas Register
(26
TexReg 4073).
The rule is being amended to reflect current job titles that are assigned
to attorneys in the comptroller's Administrative Hearings Section.
No comments were received regarding adoption of the amendment.
This amendment is adopted under the Tax Code, §111.002,
which provides the comptroller with the authority to prescribe, adopt, and
enforce rules relating to the administration and enforcement of the provisions
of the Tax Code, Title 2.
The amendment implements Tax Code, Chapter 111.
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 August 15, 2001.
TRD-200104782
Martin Cherry
Deputy General Counsel for Tax Policy and Agency Affairs
Comptroller of Public Accounts
Effective date: September 4, 2001
Proposal publication date: June 8, 2001
For further information, please call: (512) 463-4062
34 TAC §1.39
The Comptroller of Public Accounts adopts an amendment to §1.39,
concerning dismissal of case, without changes to the proposed text as published
in the June 8, 2001, issue of the
Texas Register
(26 TexReg 4074).
The rule is being amended to reflect current job titles that are assigned
to attorneys in the comptroller's Administrative Hearings Section.
No comments were received regarding adoption of the amendment.
This amendment is adopted under the Tax Code, §111.002,
which provides the comptroller with the authority to prescribe, adopt, and
enforce rules relating to the administration and enforcement of the provisions
of the Tax Code, Title 2.
The amendment implements Tax Code, Chapter 111.
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 August 15, 2001.
TRD-200104783
Martin Cherry
Deputy General Counsel for Tax Policy and Agency Affairs
Comptroller of Public Accounts
Effective date: September 4, 2001
Proposal publication date: June 8, 2001
For further information, please call: (512) 463-4062