Part 1. COMPTROLLER OF PUBLIC ACCOUNTS
Chapter 1. CENTRAL ADMINISTRATION
Subchapter B. PUBLIC INFORMATION
The Comptroller of Public Accounts adopts the repeal of §1.200, concerning charges for public information. The repeal is adopted without changes to the proposal as published in the March 21, 2008, issue of the Texas Register (33 TexReg 2529).
Section 1.200 is being repealed because it was superseded and made obsolete by Acts 2005, Chapter 716, §6, 79th Legislature, 2005, effective September 1, 2005. The Texas Public Information Act currently provides, in Government Code, §552.262, that the Attorney General sets out the cost rules that state agencies must use for public information costs.
Government Code, §552.262 does allow agencies to seek a variance from the cost rules, if sought in writing and if formally approved by the Attorney General, with publication of that variance in the Texas Register. This agency has not sought a variance from the Attorney General's cost rules; thus, as required by statute, we abide by the Attorney General's cost rules. Therefore, since the authority that state agencies had to promulgate cost rules has been abolished, and since we do follow the Attorney General's cost rules, §1.200 is no longer needed.
No comments were received regarding adoption of the repeal.
The repeal is adopted under Government Code, §2001.039(e).
The repeal implements Government Code, §552.262.
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 23, 2008.
TRD-200802160
Martin Cherry
General Counsel
Comptroller of Public Accounts
Effective date: May 13, 2008
Proposal publication date: March 21, 2008
For further information, please call: (512) 475-0387
Subchapter S. MOTOR FUEL TAX
The Comptroller of Public Accounts adopts an amendment to §3.438, concerning signed statements for purchasing dyed diesel fuel tax free, without changes to the proposed text as published in the March 14, 2008, issue of the Texas Register (33 TexReg 2263).
Subsection (c) is amended to provide that signed statements used to purchase dyed diesel fuel tax free be substantially in the form provided by the comptroller and to delete the telephone numbers for Telecommunication Device for the Deaf (TDD) that are no longer used. Copies of blank signed statement forms will no longer be available for inspection at the office of the Texas Register.
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, §162.206.
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 28, 2008.
TRD-200802193
Martin Cherry
General Counsel
Comptroller of Public Accounts
Effective date: May 18, 2008
Proposal publication date: March 14, 2008
For further information, please call: (512) 475-0387
Subchapter K. HIGHER EDUCATION SAVINGS PLAN
The Comptroller of Public Accounts adopts amendments to §7.103, concerning tax benefits and securities laws exemptions. The amendments are adopted without changes to the proposed text as published in the March 7, 2008, issue of the Texas Register (33 TexReg 1999).
The amendments are adopted to ensure that contributions to savings trust accounts established through the higher education savings plan created by Education Code, Chapter 54, Subchapter G, do not exceed the amount necessary to pay the qualified higher education expenses of a designated beneficiary, to clarify language, and update citations.
The amendments make substantive and technical changes to subsection (c), which concerns the prohibition of excess contributions to savings trust accounts. Amendments are adopted to change the method used by the board to determine the highest amount that may be contributed on behalf of a designated beneficiary, termed the "maximum account balance," from a rigid formula to a flexible method under which the board may adopt either the amount produced by using an adopted formula, or a lesser amount as determined by the board. The adopted amendments require the plan manager to maintain records to ensure that no account or combination of accounts exceeds the maximum account balance, and provide for the aggregation of all accounts and prepaid higher education tuition contracts established for a designated beneficiary when assessing if an account balance exceeds the maximum amount.
No comments were received regarding adoption of the amendments.
The amendments are adopted under Education Code, Chapter 54, Subchapter F, §54.618, which authorizes the board to adopt rules necessary for the implementation of the Prepaid Higher Education Tuition Program.
This amendments implement Education Code, §54.702, which requires the board to make changes necessary to maintain the income tax benefits or treatment provided by Internal Revenue Code, §529, and to adopt a policy to prevent contributions to an account in excess of the amount necessary to pay the qualified higher education expenses of the beneficiary.
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 23, 2008.
TRD-200802161
Martin Cherry
General Counsel
Comptroller of Public Accounts
Effective date: May 13, 2008
Proposal publication date: March 7, 2008
For further information, please call: (512) 475-0387