Comptroller of Public Accounts
Title 34, Part 1
The Comptroller of Public Accounts (comptroller) readopts all sections of Texas Administrative Code, Title 34, Part 1, Chapter 3, Subchapter M (relating to Inheritance Tax), without changes. Although inheritance tax is no longer imposed in Texas, there are a number of court cases still active, so the following rules are being readopted to ensure that they remain applicable to those pending cases:
§3.225. Estates for Which a Texas Tax Return Is Required (Date of Death on or after September 1, 1983).
§3.226. Definitions (Date of Death on or after September 1, 1983).
§3.227. Examination Procedures; Tax Computation (Date of Death on or after September 1, 1983).
§3.228. Payment of Tax, Penalty and Interest, Refunds (Date of Death on or after September 1, 1983).
§3.229. Collection Action (Date of Death on or after September 1, 1983).
§3.230. Closing Documents (Date of Death on or after September 1, 1983).
This review was conducted in accordance with Government Code, §2001.039.
The proposed rule review was published in the March 19, 2004, issue of the Texas Register (29 TexReg 2927). No comments were received regarding the readoption of these sections. The comptroller has reviewed these sections and determined that the reasons for initially adopting the sections continue to exist.
TRD-200701731
Martin Cherry
General Counsel
Comptroller of Public Accounts
Filed: May 2, 2007
Title 16, Part 8
The Texas Racing Commission has completed its review of 16 TAC Part 8, Chapter 303, General Provisions, in accordance with Government Code, §2001.039. Notice of the rule review, along with proposed amendments to §§303.4, 303.31, 303.94, and 303.202, was published in the November 3, 2006, issue of the Texas Register (31 TexReg 9043). The proposed amendments relate to the conduct of commission meetings, the extent of the commission's regulatory authority, the rules for Arabian breeds under the Texas Bred Incentive Program, the types of occupational licenses that the commission issues, and the types of criminal offenses that directly relate to specific occupational licenses.
The commission received no comments on the rule review or the proposed rule amendments in response to the notice.
The commission has determined that the reasons for initially adopting the chapter continue to exist and readopts the chapter, along with the amendments as published in this issue of the Texas Register.
This completes the review of 16 TAC Part 8, Chapter 303.
TRD-200701733
Mark Fenner
General Counsel
Texas Racing Commission
Filed: May 3, 2007