34 TAC §3.173
The Comptroller of Public Accounts adopts an amendment to §3.173,
concerning refunds on gasoline and diesel fuel, without changes to the proposed
text as published in the November 24, 2000, issue of the
Texas Register
(25 TexReg 11639).
Amendment is being made to correct a punctuation error in §3.173,
concerning refunds for tax paid on gasoline and diesel fuel used off the highway
and sales for certain resale. A comma was inadvertently omitted from subsection
(b).
No comments were received regarding adoption of the amendment.
This amendment is adopted under 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, §§153.104, 153.119, 153.203,
and 153.222.
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 January 12, 2001.
TRD-200100254
Martin Cherry
Deputy General Counsel for Tax Policy and Agency Affairs
Comptroller of Public Accounts
Effective date: February 1, 2001
Proposal publication date: November 24, 2000
For further information, please call: (512) 463-4062