TITLE 34. PUBLIC FINANCE

Part 1. COMPTROLLER OF PUBLIC ACCOUNTS

Chapter 3. TAX ADMINISTRATION

Subchapter O. STATE SALES AND USE TAX

34 TAC §3.341

The Comptroller of Public Accounts adopts the repeal of §3.341, concerning sales of governmental publications, records, or documents, without changes to the proposal as published in the November 23, 2007, issue of the Texas Register (32 TexReg 8425).

This rule is no longer needed since its substance already exists in other comptroller rules.

No comments were received regarding adoption of the repeal.

This repeal 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 repeal implements Tax Code, Chapter 151.

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 22, 2008.

TRD-200800280

Martin Cherry

General Counsel

Comptroller of Public Accounts

Effective date: February 11, 2008

Proposal publication date: November 23, 2007

For further information, please call: (512) 475-0387


34 TAC §3.368

The Comptroller of Public Accounts adopts the repeal of §3.368, concerning certified public accountant (CPA) audit program, without changes to the proposal as published in the November 23, 2007, issue of the Texas Register (32 TexReg 8426).

This section is being repealed pursuant to House Bill 3319, 80th Legislature, 2007, which repealed the program under Tax Code, §151.0232, effective September 1, 2007.

No comments were received regarding adoption of the repeal.

This repeal 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 repeal implements Tax Code, §151.0232.

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 22, 2008.

TRD-200800283

Martin Cherry

General Counsel

Comptroller of Public Accounts

Effective date: February 11, 2008

Proposal publication date: November 23, 2007

For further information, please call: (512) 475-0387


Chapter 5. FUNDS MANAGEMENT (FISCAL AFFAIRS)

Subchapter D. CLAIMS PROCESSING--PAYROLL

34 TAC §5.39

The Comptroller of Public Accounts (comptroller) adopts amendments to §5.39, concerning hazardous duty pay, without changes to the proposed text as published in the December 21, 2007, issue of the Texas Register (32 TexReg 9585).

House Bill 2498, 80th Legislature, 2007, amended Government Code, §659.305, in order to increase the amount of hazardous duty pay that full-time corrections officers of the Texas Department of Criminal Justice may receive. Both Senate Bill 737 and House Bill 2498, 80th Legislature, 2007, also remove the $300 per month cap for hazardous duty pay for full-time state employees.

No comments were received regarding adoption of the amendment.

The amendment is adopted under Government Code, §659.308, which authorizes the comptroller to adopt rules to administer Government Code, Chapter 659, Subchapter L. Subchapter L governs hazardous duty pay.

The adopted amendment implements Government Code, Chapter 659, Subchapter L.

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 28, 2008.

TRD-200800456

Martin Cherry

General Counsel

Comptroller of Public Accounts

Effective date: February 17, 2008

Proposal publication date: December 21, 2007

For further information, please call: (512) 475-0387