Part 1. COMPTROLLER OF PUBLIC ACCOUNTS
Subchapter L. MOTOR FUEL TAX--PRIOR TO JANUARY 1, 2004
34 TAC §§3.171 - 3.178, 3.180, 3.182 - 3.185, 3.187, 3.189, 3.190, 3.193, 3.195, 3.196, 3.200, 3.202, 3.203
(Editor's note: The text of the following sections proposed for repeal will not be published. The sections may be examined in the offices of the Comptroller of Public Accounts or in the Texas Register office, Room 245, James Earl Rudder Building, 1019 Brazos Street, Austin.)
The Comptroller of Public Accounts proposes to repeal Subchapter L, §§3.171 - 3.178, 3.180, 3.182 - 3.185, 3.187, 3.189, 3.190, 3.193, 3.195, 3.196, 3.200, 3.202, and 3.203. House Bill 2458, 78th Legislature, 2003, provided for the repeal of Tax Code, Chapter 153, and added Tax Code, Chapter 162, to replace the repealed chapter beginning January 1, 2004.
The sections are being repealed because the four year statute of limitations for filing amendments to tax returns under Chapter 153 has expired. Texas Administrative Code, Title 34, Part 1, Chapter 3, Subchapter S, provide the rules necessary for the administration, collection and enforcement of motor fuel taxes under Chapter 162.
John Heleman, Chief Revenue Estimator, has determined that repeal of the rule will not result in any fiscal implications to the state or to units of local government.
Mr. Heleman also has determined the repeal would benefit the public by removing obsolete references from the comptroller's rules relating to the administration of motor fuel taxes. There would be no anticipated significant economic cost to the public. This repeal is proposed under Tax Code, Title 2, and does not require a statement of fiscal implications for small businesses. There are no additional costs to persons who are required to comply with the repeal.
Comments on the repeals may be submitted to Bryant K. Lomax, Tax Policy Division, P.O. Box 13528, Austin, Texas 78711.
The repeals are proposed under Tax Code, §111.102, 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 repeals implement House Bill 2458, 78th Legislature, 2003.
§3.171.Records Required; Information Required.
§3.172.Transit Company Affidavit.
§3.173.Refunds on Gasoline and Diesel Fuel Tax.
§3.174.Incidental Highway Travel by Bonded Users.
§3.175.Liquefied Gas Tax Decals.
§3.176.Metering Devices Used To Claim Refund of Tax on Fuel Used in Power Take-Off and Auxiliary Power Units (Tax Code, §153.119 and §153.222).
§3.177.Separate Liquefied Gas Tax Permits Required.
§3.178.Trip Permit in Lieu of Interstate Trucker Permit.
§3.180.Signed Statements for Purchasing Diesel Fuel Tax Free.
§3.182.Motor Fuel Transporting Documents.
§3.183.On-Highway Travel of Farm Machinery.
§3.184.Assignment of Refund Claims for Tax-Paid Gasoline Exported from Texas.
§3.185.Diesel Tax Prepaid User Permit.
§3.187.Documentation and Reporting of Imports and Exports, Import Verification Numbers, Export Sales by Distributors and Suppliers, and Diversion Numbers.
§3.189.Proof of Resale.
§3.190.Temperature Adjustment Conversion Table.
§3.193.Bad Debt Deductions.
§3.195.Electronic Filing of Reports and Due Date for Odd-Year Estimated Reports and Payments.
§3.196.Reports, Due Dates, Bonding Requirements, and Qualifications for Annual Filers.
§3.200.Transportation Services for Public School Districts.
§3.202.Common and Contract Carrier Registration, Reports, Due Dates, and Administrative Remedies.
§3.203.Diesel Fuel Tax Exemption for Water, Fuel Ethanol, and Biodiesel Mixtures.
This agency hereby certifies that the proposal has been reviewed by legal counsel and found to be within the agency's legal authority to adopt.
Filed with the Office of the Secretary of State on March 18, 2008.
TRD-200801492
Martin Cherry
General Counsel
Comptroller of Public Accounts
Earliest possible date of adoption: May 4, 2008
For further information, please call: (512) 475-0387
34 TAC §§81.1, 81.3, 81.7, 81.8
The Employees Retirement System of Texas (ERS) proposes amendments to 34 Texas Administrative Code (TAC) §§81.1, 81.3, 81.7, and 81.8 concerning Insurance.
Recent Federal legislation was enacted to prohibit health plans from offering incentives which may encourage members to drop health coverage in favor of TRICARE and TRICARE Supplement plans. These sections are amended to update the rules to delete references to TRICARE or TRICARE Supplement as ERS is not participating in or implementing this program.
Sections 81.1, 81.3, 81.7, and 81.8, concerning Definitions, Administration, Enrollment and Participation, and Waiver of Health Coverage, are amended to delete references to TRICARE and TRICARE Supplement.
Ms. Paula A. Jones, General Counsel, Employees Retirement System of Texas, has determined that for the first five year period the rules are in effect, there will be no fiscal implications for state or local government as a result of enforcing or administering the rules, and, to her knowledge, small businesses should not be affected.
Ms. Jones also determined that for each year of the first five years the rules are in effect the public benefit anticipated as a result of enforcing the rules would be simplified administration for the Texas Employees Group Benefits Program and to make the rule conform to the Board's approved procedures for insurance. There are no known anticipated economic costs to persons who are required to comply with the rules as proposed.
Comments on the proposed rule amendment may be submitted to Paula A. Jones, General Counsel, Employees Retirement System of Texas, P. O. Box 13207, Austin, Texas 78711-3207, or you may email Ms. Jones at paula.jones@ers.state.tx.us. The deadline for receiving comments is May 5, 2008, at 10:00 a.m.
The amendment is proposed under the Texas Insurance Code, §1551.052 which provides authorization for the ERS Board of Trustees to adopt rules necessary to carry out its statutory duties and responsibilities.
No other statutes are affected by the proposed amendment.
§81.1.Definitions.
The following words and terms, when used in this chapter, shall have the following meanings, unless the context clearly indicates otherwise.
(1) - (18) (No change.)
(19) Insurance premium expenses--Any out-of-pocket
premium incurred by a participant, or by a spouse or dependent of
such participant, as payment for coverage provided under the Program
that exceeds the state's or institution's contributions offered as
an employee benefit by the employer. The types of premium expense
covered by the premium conversion plan include out-of-pocket premium
for group term life, health (including HMO [and TRICARE Supplement]
premiums), AD&D, and dental, but do not include out-of-pocket
premium for long or short term disability or dependent term life.
(20) - (28) (No change.)
[(29) TRICARE-(formally
call CHAMPUS)--The United States Department of Defense (DOD) military
health system program for eligible active duty and retired members
of the uniformed services, their families, and survivors.]
[(30) TRICARE Supplement--A
supplemental health care coverage plan designed specifically to be
secondary coverage to the TRICARE program.]
(29) [(31)] TRS--The Teacher
Retirement System of Texas.
§81.3.Administration.
(a) - (b) (No change.)
[(c) TRICARE Supplement.
In accordance with §1551.221 of the Act, the Board may contract
for one or more Carriers as that term is defined under §1551.007
of the Act to offer a TRICARE supplemental health coverage plan to
eligible program participants who waive health coverage as described
in §81.8 of this chapter.]
§81.7.Enrollment and Participation.
(a) - (f) (No change.)
(g) Special rules for additional coverages and plans which include optional and voluntary coverages.
(1) Only an employee or retiree or a former officer or employee specifically authorized to join the Program may apply for additional coverages and plans. An employee/retiree may apply for or elect additional coverages and plans without concurrent enrollment in health coverage provided by the Program. Additional coverages and plans, as determined by the board, may include:
(A) dental coverage;
(B) optional term life;
(C) dependent term life;
(D) short and long-term disability;
(E) voluntary accidental death and dismemberment;
(F) long-term care; or
(G) health care and dependent care reimbursement. [; or]
[(H) TRICARE Supplement.]
(2) - (5) (No change.)
(h) - (l) (No change.)
§81.8.Waiver of Health Coverage.
(a) - (b) (No change.)
(c) Incentive Credit.
(1) An employee or retiree eligible to participate in the Program and who waives health coverage may be eligible for an incentive credit in lieu of the state contribution up to the amount specified in the General Appropriations Act if the individual:
(A) would otherwise have been eligible to receive the state contribution; and
(B) demonstrates, in a manner specified by the System,
coverage by another health benefit plan with substantially equivalent
coverage to the basic plan. [; or]
[(C) is eligible for and
enrolled in the TRICARE military health system.]
(2) The incentive credit may be applied only toward the cost of
eligible optional coverage, as determined by the System. [:]
[(A) eligible optional
coverage, as determined by the System; or]
[(B) TRICARE Supplement
for participants under age 65.]
[(3) Coverage under the
TRICARE Supplement will be canceled at the end of the month in which
the participant reaches the age of 65. A participant whose TRICARE
Supplement is canceled will have the incentive credit applied, if
applicable, toward eligible optional coverage in which the participant
is currently enrolled.]
(3) [(4)] Notwithstanding any
other provisions of this chapter, optional coverage is not considered
voluntary coverage for purposes of the incentive credit in lieu of
the state contribution.
[(d) Solely with regard
to eligible participants waiving health coverage to enroll in the
TRICARE Supplement, this Section shall become effective only after
the Board has contracted with one or more Carriers to make a TRICARE
Supplement health coverage plan available pursuant to §81.3(c)
of this chapter (relating to Administration).]
This agency hereby certifies that the proposal has been reviewed by legal counsel and found to be within the agency's legal authority to adopt.
Filed with the Office of the Secretary of State on March 24, 2008.
TRD-200801555
Paula A. Jones
General Counsel
Employees Retirement System of Texas
Earliest possible date of adoption: May 4, 2008
For further information, please call: (512) 867-7288