34 TAC §3.5
The Comptroller of Public Accounts adopts an amendment to §3.5,
concerning waiver of penalty or interest, without changes to the proposed
text as published in the March 12, 2004, issue of the
Texas Register
(29 TexReg 2602).
Subsection (b)(8) is added to state that if Revenue Accounting Division
denies waiver request for penalty, the standard of review in a resulting contested
proceeding will be based on the factors considered by Revenue Accounting Division
in its denial. This change is necessary to eliminate the conflict that currently
exists. The proposed amendment to subsection (c) makes conforming change consistent
with new subsection (b)(8), and all other proposed amendments are made for
clarity and reflect existing agency policies.
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, §111.103.
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 April 22, 2004.
TRD-200402689
Martin Cherry
Chief Deputy General Counsel
Comptroller of Public Accounts
Effective date: May 12, 2004
Proposal publication date: March 12, 2004
For further information, please call: (512) 475-0387