34 TAC §3.201
The Comptroller of Public Accounts adopts new §3.201,
concerning the Motor Fuel Testing Fee, without changes to the proposed text
as published in the March 19, 1999, issue of the
Texas Register
(24 TexReg 1954). The text of the rule will not be republished.
As requested by the Commissioner of Agriculture and authorized by Texas
Civil Statutes, Article 8614, the Comptroller of Public Accounts proposes
a fee to be collected on a periodic basis from each distributor and supplier
who deals in motor fuel. The purpose of the fee is to provide funds for the
Texas Department of Agriculture to administer and enforce a program to test
motor fuel for octane rating and alcohol content.
No comments were received regarding adoption of the new rule.
This new section is adopted under the 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 the Tax Code, Title 2.
The new section implements Texas Civil Statutes, Article 8614, §9.
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, 1999.
TRD-9902394
Martin Cherry
Special Counsel
Comptroller of Public Accounts
Effective date: May 13, 1999
Proposal publication date: March 19, 1999
For further information, please call: (512) 463-4062