Texas Register
(26 TexReg 1115).
Subsection (c) of this section is amended to provide for the payment of
interest on a claim for refund or in an audit as directed under Senate Bill
1321, 76th Legislature, 1999. Amendments to this section for interest paid
on a claim for refund or as the result of an audit are effective for reports
due on or after January 1, 2000. Subsection (b) is amended to allow purchasers,
who paid sales or use tax to a vendor in error, to request a refund directly
from the state, pursuant to the decision in
Fleming
Foods of Texas v. Rylander
. Subsections (c) and (d) were also amended
to delete obsolete language. Nonsubstantive grammatical corrections are made
to subsection (a).
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
Tax Code, Title 2.
The amendment implements Tax Code, §111.064.
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 May 8, 2001.
TRD-200102593
Martin Cherry
Deputy General Counsel for Tax Policy and Agency Affairs
Comptroller of Public Accounts
Effective date: May 28, 2001
Proposal publication date: February 2, 2001
For further information, please call: (512) 463-3699