34 TAC §3.282
The Comptroller of Public Accounts adopts an amendment to §3.282,
concerning auditing taxpayer records, without changes to the proposed text
as published in the March 29, 2002, issue of the
Texas Register
(27 TexReg 2419).
This amendment implements Senate Bill 1037, 77th Legislature, 2001. Senate
Bill 1037 adds Tax Code, §151.0232, which allows the comptroller to establish
by rule a program in which a taxpayer may hire a certified public accountant
(CPA) who is not employed by the comptroller to perform an audit to determine
a taxpayer's liability for sales and use tax. The adopted section defines
the CPA Audit Program in subsection (a)(1) and provides a reference in subsection
(g) to a new rule regarding the CPA Audit Program. The other amendments to
the section are for the purpose of clarity.
No comments were received regarding adoption of the amendment.
This amendment is proposed 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, §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 May 17, 2002.
TRD-200203058
Martin Cherry
Deputy General Counsel for Taxation
Comptroller of Public Accounts
Effective date: June 6, 2002
Proposal publication date: March 29, 2002
For further information, please call: (512) 475-0387