TITLE 16.ECONOMIC REGULATION

Part 1. RAILROAD COMMISSION OF TEXAS

Chapter 3. OIL AND GAS DIVISION

16 TAC §3.1

The Railroad Commission of Texas (Commission) proposes amendments to §3.1, relating to Organization Report; Retention of Records; Notice Requirements, also known as Statewide Rule 1.

The Commission proposes the amendments to §3.1 to implement House Bill (HB) 2021, 78th Legislature (2003), Regular Session, which will become effective September 1, 2003. HB 2021 amends Texas Natural Resources Code, §91.142, by adding a new subsection (h), which requires an entity required to file a P-5 Organization Report or an affiliate of such an entity performing operations within the jurisdiction of the Commission that files for federal bankruptcy protection to give written notice to the Commission of that action by submitting the notice to the Commission's Office of General Counsel not later than the 30th day after the date of filing. The rule already requires regulated entities to notify the Commission's Office of General Counsel of bankruptcy filings. HB 2021 expands the scope of that requirement to encompass affiliates of those entities and would make the rule-mandated notice requirement an express statutory requirement. The expected result is that operators or their attorneys will provide more timely notice to the Commission, which should allow the Commission to better protect the Oil Field Cleanup Fund in bankruptcy proceedings.

The Commission also proposes the review of §3.1 pursuant to Texas Government Code, §2001.039. The Commission has proposed the review in a separate document filed simultaneously with the Texas Register .

Leslie Savage, Oil and Gas Division planner, has determined that for each year of the first five years the amendments as proposed will be in effect, there will be no fiscal implications for state or local governments.

Ms. Savage has also determined that for each year of the first five years that the amendments will be in effect, there may be a public benefit in that liability to the state's Oil Field Cleanup Fund may be reduced.

Ms. Savage has estimated that the cost of compliance with the proposed amendments to §3.1 for individuals, small businesses, or micro-businesses that are entities required to file an organization report and that file for bankruptcy protection will be in the nature of a reduction, in that such entities would have more time to report the bankruptcy filing to the Commission--30 days--than under the current rule, which requires Commission notification within 72 hours of bankruptcy filing. The statutory change enacted by HB 2021 extends this reporting obligation to affiliates of such entities performing operations within the jurisdiction of the Commission. For these entities, imposing a reporting requirement is a new burden that carries with it a de minimis cost of compliance.

Texas Government Code, §2006.002, requires a state agency considering adoption of a rule that would have an adverse economic effect on small businesses or micro-businesses to reduce the effect if doing so is legal and feasible considering the purpose of the statutes under which the rule is to be adopted. Before adopting a rule that would have an adverse economic effect on small businesses or micro-businesses, a state agency must prepare a statement of the effect of the rule on small businesses and micro-businesses, which must include an analysis of the cost of compliance with the rule for small businesses and micro-businesses and a comparison of that cost with the cost of compliance for the largest businesses affected by the rule, using cost for each employee, cost for each hour of labor, or cost for each $100 of sales.

The reporting requirement in the proposed amendment implements statutory amendments that make no distinction based on an entity's status as an individual, small business, or micro-business. Because this requirement is statutory, the Commission does not have authority to change the requirement or to create an exception to it. The report itself, although required to be in writing, is not required to have a particular form or format; it can be simply a letter advising the Commission of the bankruptcy filing. The cost of making the report, therefore, is the administrative cost to the entity of writing, typing, copying, and mailing a letter.

Because entities required to file an organization report and affiliates of such entities performing operations within the jurisdiction of the Commission are not required to make filings with the Commission reporting number of employees, labor costs, amount of sales, or gross receipts, the Commission cannot determine whether a particular entity required to comply with §3.1 may be a small business or a micro-business. However, the Commission has determined that it is likely that some operators would meet the definitions of these terms in Texas Government Code, §2006.001. The Commission assumes further that, during a given year, at least one entity required to comply with §3.1 is an individual, small business, or micro-business that files for bankruptcy protection. For the purpose of making the comparison required by Texas Government Code, §2006.002(c), the Commission assumes that the cost of writing, typing, copying, and mailing a letter advising the Commission of a bankruptcy filing is $50. Therefore, the cost of complying with §3.1, as amended, would be $50 per employee if the entity has one employee, $2.50 per employee if the entity has 20 employees, and $0.50 per employee if the entity has 99 employees. Comparable cost per employee of the bankruptcy reporting requirement for the largest businesses affected by the proposed amendment would be $0.10 for an employer of 500 persons and $0.05 for an employer of 1,000 persons.

Comments on the proposal may be submitted to Rules Coordinator, Office of General Counsel, Railroad Commission of Texas, P.O. Box 12967, Austin, Texas 78711-2967; online at www.rrc.state.tx.us/rules/commentform.html; or by electronic mail to rulescoordinator@rrc.state.tx.us. The Commission will accept comments for 30 days after publication in the Texas Register . The Commission encourages all interested persons to submit comments no later than the deadline. The Commission cannot guarantee that comments submitted after the deadline will be considered. For further information, call Ms. Savage (512) 463-7308. The status of Commission rulemakings in progress is available at www.rrc.state.tx.us/rules/proposed.html.

The Commission proposes the amendments to §3.1 to implement House Bill (HB) 2021, 78th Legislature (2003), Regular Session, which amends Texas Natural Resources Code, §91.142; and pursuant to Texas Natural Resources Code, §§81.051 and 81.052, which provide the Commission with jurisdiction over all persons owning or engaged in drilling or operating oil or gas wells and persons owning or operating pipelines in Texas and the authority to adopt all necessary rules for governing and regulating persons and their operations under Commission jurisdiction; Texas Natural Resources Code §§85.042, 85.202, 86.041, and 86.042, which require the Commission to adopt rules to control waste of oil and gas; Texas Natural Resources Code, §91.101, which authorizes the Commission to adopt rules to prevent pollution of surface or subsurface water from oil and gas operations; Texas Natural Resources Code, §91.142, which authorizes the Commission to request information from organizations performing business under the jurisdiction of the Commission; and Texas Government Code, §2001.006, which authorizes the Commission to promulgate rules that implement legislation that has become law but is not yet effective.

Statutory authority: Texas Natural Resources Code, §§81.051, 81.052, 85.042, 85.202, 86.041, 86.042, 91.101, and 91.142; Texas Government Code, §2001.006.

Cross-reference to statute: Texas Natural Resources Code, §§81.051, 81.052, 85.042, 85.202, 86.041, 86.042, 91.101, and 91.142.

Issued in Austin, Texas, on July 22, 2003.

§3.1.Organization Report; Retention of Records; Notice Requirements.

(a) Filing requirements.

(1) (No change.)

(2) The Commission shall [ will ] notify organizations that perform operations not included in paragraph (1)(A)-(K) of this subsection of any additional activities subject to the jurisdiction of the Commission which require the filing of the organization report. Such notification shall [ will ] make the provisions of this section applicable to such activities.

(3) Each organization performing activities subject to the jurisdiction of the Commission shall [ must ] maintain a current organization report with the Commission until all duties, obligations, and liabilities incurred pursuant to Commission rules, the Natural Resources Code, Titles 3 (Subtitles A, B, C, and Chapter 111 of Subtitle D) and 5, and the Water Code, Chapters 27 and 29, are fulfilled.

(4) - (5) (No change.)

(6) Failure by any organization identified in paragraph (1) of this subsection to answer any subpoena, commission to take deposition, or directive to appear at a hearing served upon such organization by or on behalf of the Commission shall [ will ] render the organization report invalid.

(7) - (10) (No change.)

(b) - (d) (No change.)

(e) Each organization required to file an organization report under subsection (a) of this section or an affiliate of such an organization that performs operations within the jurisdiction of the Commission that files for federal bankruptcy protection [ Organizations that file for bankruptcy ] shall provide written notice to the Commission of that action not later than the 30th day after the date the organization or the affiliate files for bankruptcy protection [ within 72 hours ] by submitting the notice to the Enforcement Section of the Office of General Counsel. All bankruptcy-related notices sent to the Commission shall be submitted in writing to that section.

(f) (No change.)

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 July 22, 2003.

TRD-200304408

Mary Ross McDonald

Deputy General Counsel

Railroad Commission of Texas

Earliest possible date of adoption: September 7, 2003

For further information, please call: (512) 475-1295


16 TAC §3.50, §3.101

The Railroad Commission of Texas (Commission) proposes amendments to §§3.50 and 3.101, relating to Enhanced Oil Recovery Projects--Approval and Certification for Tax Incentive, and Certification for Severance Tax Exemption or Reduction for Gas Produced From High-Cost Gas Wells, respectively. The Commission proposes the amendments to incorporate into the rules changes made by House Bill (HB) 2424 and HB 2425, 78th Legislature (2003), Regular Session.

Section 52 of HB 2424 amends Texas Tax Code, §201.057, relating to tax exemption for high-cost gas, to make the exemption permanent rather than ending on September 1, 2010. Section 53 of HB 2424 amends Texas Tax Code, §202.054, relating to enhanced oil recovery (EOR), to make permanent the severance tax exemption for EOR by deleting the ending date of January 1, 2008. These changes will become effective on October 1, 2003.

Section 110 of HB 2425 amends Texas Tax Code, §201.057, relating to the high-cost gas tax incentive, by changing the filing procedures and dates. For any application for certification submitted to the Commission after January 1, 2004, the total allowable credit for taxes paid for reporting periods before the date the application is filed may not exceed the total tax paid on the gas that otherwise qualified for the exemption or tax reduction and that was produced during the 24 consecutive calendar months immediately preceding the month in which the application for certification was filed with the Commission. This change became effective on June 20, 2003, when the governor signed HB 2425 into law.

Prior to the change in law made by Section 110 of HB 2425, producers could apply retroactively for high-cost gas tax incentive with no deadline. The change in law made by Section 110 of HB 2425 requires producers to file an application for certification with the Commission by January 1, 2004, for credit on any production two years prior to that date. After January 1, 2004, the operator may receive a tax credit on only that qualifying gas produced 24 months immediately prior to the month in which the operator submits the application to the Commission for certification.

The Commission currently requires that the application for certification of the area designation be filed and approved before an operator files applications for certification of individual wells; however, to allow operators to take the greatest advantage of the change in the Tax Code, the Commission will allow operators to file the application for certification of the area designation simultaneously with the filing of applications for certification of individual wells during the time period between the effective date of this rulemaking and January 1, 2004. After January 1, 2004, the Commission again will require that the application for certification of the area designation be filed and approved before an operator files applications for certification of individual wells.

The Commission also proposes to make modifications to certain Commission forms to conform them with the proposed rule amendments. These proposed form modifications can be viewed online at www.rrc.state.tx.us/rules/proposed.html.

The Commission also proposes the review of §§3.50 and 3.101 pursuant to Texas Government Code, §2001.039, in a separate document filed simultaneously with the Texas Register .

Leslie Savage, Oil and Gas Division planner, has determined that for each year of the first five years the proposed amendments will be in effect, there will be no fiscal implications for state or local governments. The exemption in the prior law would not have expired until 2010, seven years from now, and thus there are no fiscal implications in any of the first five years that the rules, as proposed to be amended, will be in effect. Although the Commission may receive an increased number of applications for certification prior to the January 1, 2004, deadline by operators currently filing retroactively, staff assumes that, after January 1, 2004, operators will file for the tax incentive in a more timely fashion. There will be no fiscal impact to the Oil Field Cleanup Fund as a result of HB 2424 or HB 2425 because HB 3442, also enacted by the 78th Legislature (2003), makes the oil and gas regulatory fee applicable to the gross production.

Ms. Savage has determined that for each year of the first five years that the amendments will be in effect, there will be a public benefit in that the amendments to the Tax Code make permanent the tax incentives that were due to expire, which should encourage enhanced oil recovery and production of high- cost natural gas, and the State will be able to better estimate tax revenue from oil and gas as a result of the limits on the deadlines for filing retroactively for such tax credits or reductions.

There may be a cost of compliance for individuals, small businesses, or micro-businesses. Even though the extension of the tax reductions or credits past the previous deadlines should provide a financial benefit to certain operators, including certain operators that are individuals, small businesses, or micro-businesses, the new deadline for filing an application under the more extensive retroactive provisions is January 1, 2004, less than six months from now. After that date, the retroactive effect will be limited to 24 months. Therefore, there may be an additional incremental cost associated with the changes in the deadlines for filing with the Commission for certification.

Texas Government Code, §2006.002, requires a state agency considering adoption of a rule that would have an adverse economic effect on small businesses or micro-businesses to reduce the effect if doing so is legal and feasible considering the purpose of the statutes under which the rule is to be adopted. Before adopting a rule that would have an adverse economic effect on small businesses or micro-businesses, a state agency must prepare a statement of the effect of the rule on small businesses and micro-businesses, which must include an analysis of the cost of compliance with the rule for small businesses and micro- businesses and a comparison of that cost with the cost of compliance for the largest businesses affected by the rule, using cost for each employee, cost for each hour of labor, or cost for each $100 of sales.

Because operators that would be eligible to file for high cost gas tax incentives are not required to make filings with the Commission reporting number of employees, labor costs, amount of sales, or gross receipts, the Commission cannot determine whether a particular operator filing under §§3.50 and 3.101 may be a small business or a micro-business. However, the Commission has determined that it is likely that some eligible operators would meet the definitions of these terms in Texas Government Code, 2006.001. The Commission assumes further that, during a given year, at least one operator filing under §§3.50 and 3.101 is an individual, small business, or micro-business.

Ms. Savage has determined that it is not possible to calculate that the cost of compliance with the proposed amendments to §§3.50 and 3.101 for individual, small business, or micro- business operators that would be entitled to file for high cost gas tax incentives. The application deadline and the limitation on retroactive effect in the proposed amendments implement statutory changes that make no distinction based on an entity's status as an individual, small business, or micro-business; and because these requirements are statutory, the Commission does not have authority to change the requirements or to create exceptions to them. The administrative cost to an operator of preparing and filing an application for high cost gas tax incentives is unchanged as compared to the current version of §§3.50 and 3.101; the Commission is not able to quantify the cost to an operator of filing an application earlier than it otherwise might have.

Comments on the proposed rule amendments as well as the proposed conforming modifications to Commission forms may be submitted to Rules Coordinator, Office of General Counsel, Railroad Commission of Texas, P.O. Box 12967, Austin, Texas 78711-2967; online at www.rrc.state.tx.us/rules/commentform.html; or by electronic mail to rulescoordinator@rrc.state.tx.us. The Commission will accept comments for 30 days after publication in the Texas Register . The Commission encourages all interested persons to submit comments no later than the deadline. The Commission cannot guarantee that comments submitted after the deadline will be considered. For further information, call Ms. Savage (512) 463-7308. The status of Commission rulemakings in progress is available at www.rrc.state.tx.us/rules/proposed.html.

The Commission proposes the amendments to incorporate into the rules changes made by HB 2424 and HB 2425, 78th Legislature (2003), Regular Session. These changes are made pursuant to Texas Natural Resources Code, §§81.051 and 81.052, which provide the Commission with jurisdiction over all persons owning or engaged in drilling or operating oil or gas wells and persons owning or operating pipelines in Texas and the authority to adopt all necessary rules for governing and regulating persons and their operations under Commission jurisdiction; Texas Natural Resources Code §§85.042, 85.202, 86.041, and 86.042 which require the Commission to adopt rules to control waste of oil and gas; and Texas Government Code, §2001.006, which authorizes the Commission to promulgate rules to implement legislation that has become law but is not effective.

Statutory authority: Texas Natural Resources Code, §§81.051, 81.052, 85.024, 85.202, 86.041, and 86.042; Texas Tax Code, §§201.057 and 202.054; and Texas Government Code, §2001.006.

Cross-reference to statute: Texas Natural Resources Code, §§81.051, 81.052, 85.042, 85.202, 86.041, and 86.042; and Texas Tax Code, §§201.057 and 202.054.

Issued in Austin, Texas, on July 22, 2003.

§3.50.Enhanced Oil Recovery Projects--Approval and Certification for Tax Incentive.

(a) - (c) (No change.)

(d) Application requirements. To qualify for the recovered oil tax rate the operator shall [ must ]:

(1) submit an application for approval on the appropriate form [ before January 1, 2008 ]. All applications must be filed at the Commission's Austin office. The form shall be executed and certified by a person having knowledge of the facts entered on the form. If an application is already on file under the Natural Resources Code, Chapter 101, Subchapter B, or for approval as a tertiary recovery project for purposes of the Internal Revenue Code of 1986, §4993, the operator may file a new EOR project and area designation application if the active operation of the project does not begin before the application under this section is approved by the Commission;

(2) (No change.)

(3) obtain a unitization agreement if required for purposes of carrying out the project under the Natural Resources Code, Chapter 101, Subchapter B. The Commission may not approve the project unless the unitization is approved; and

(4) (No change.)

(e) - (f) (No change.)

(g) Approval and certification.

(1) Project approval. In order to be eligible for the recovered oil tax rate as provided in the Tax Code, §202.052(b), the operator shall [ must ] apply for and be granted Commission approval of a new EOR project or an expansion of an existing EOR project, prior to commencing active operation of the new project or expanded project. For a project to be approved the operator shall [ must ]:

(A) prove that it qualifies as an EOR project;

(B) designate the area to be affected by the project and obtain Commission approval of the designation; and

(C) if production from the wells within the project area is reported with production from wells not in the project area, designate the method to account for and report production from the project area.

(2) Positive production response certificate.

(A) The operator of an EOR project that meets the requirements of this section shall [ must ] demonstrate to the Commission a positive oil production response before the operator can receive Commission certification of such a positive production response. The certification date may be any date desired by the operator, subject to Commission approval, following the date on which a positive oil production response first occurred. The operator shall [ must ] apply for a positive production response certificate within three years of project approval for secondary projects, and within five years of project approval for tertiary projects, to qualify for the recovered oil tax rate. The oil produced from the designated area of a new EOR project or incremental oil produced from the designated area of an expanded EOR project after the date of certification of a positive production response is eligible for the recovered oil tax rate. The operator shall [ must ] apply to the comptroller pursuant to the Tax Code, §202.052 and §202.054, to qualify for the recovered oil tax rate.

(B) (No change.)

(C) The application for the positive production response certificate shall [ will ] be processed administratively. If the Commission representative denies administrative approval, the applicant shall have the right to a hearing upon request. After hearing, the examiner shall recommend final action by the Commission.

(h) Annual reporting.

(1) The operator shall [ must ] file an annual report on the appropriate form with the Oil and Gas Division each year the project remains eligible for the reduced severance tax rate. This form shall [ must ] be filed within 30 days of the first anniversary of the date that the Commission acted on the EOR positive production response certification application and annually thereafter.

(2) The report shall [ must ] contain the following:

(A) Commission certification date of positive production response;

(B) monthly volume of injected fluid(s);

(C) number of well(s) used for injection;

(D) monthly production of oil, gas, and water;

(E) number of active producing wells; and

(F) any other relevant information requested by the Oil and Gas Division.

(i) Reduced or enlarged areas. The operator may apply for reduced or enlarged project area certification if[ : ]

[(1) the application for reduction or enlargement of the project is received before January 1, 2008; and]

[ (2) ] the application for reduction or enlargement is received prior to the filing of an application for positive production response certification of the original enhanced oil recovery project.

(j) Termination and penalty. Upon approval by the Commission and the comptroller, the recovered oil tax rate shall continue [ continues ] for a maximum of 10 years, unless the project is sooner terminated. If the project is terminated prior to the 10-year period, the operator shall [ must ] notify the Commission and the comptroller in writing within 30 days after the last day of active operations. Failure to so notify may result in civil penalties, interest, and the tax due. If the Commission determines a project has been terminated or there is action that affects the tax rate, it shall [ will ] notify the comptroller immediately in writing.

§3.101.Certification for Severance Tax Exemption or Reduction for Gas Produced From High-Cost Gas Wells.

(a) Purpose. This section specifies the [ To provide a ] procedure by which an operator can obtain a Railroad Commission of Texas certification that natural gas from a particular gas well qualifies as high-cost natural gas under the Texas Tax Code, Chapter 201, Subchapter B, §201.057(a)(2)(A) and that such gas is exempt from or eligible for a reduction of the severance tax imposed by the Texas Tax Code, Chapter 201.

(b) (No change.)

(c) Applicability.

(1) A severance tax exemption is available for high-cost gas produced from a well that is spudded or completed between May 24, 1989, and September 1, 1996. Eligible high-cost gas shall [ will ] be exempt from the tax imposed by the Texas Tax Code, Chapter 201, during the period from September 1, 1991, through August 31, 2001.

(2) A severance tax reduction is available for high-cost gas produced from a well that is spudded or completed after August 31, 1996 [ , and before September 1, 2010 ]. Eligible high-cost gas shall [ will ] be entitled to a reduction of the tax imposed by the Texas Tax Code, Chapter 201, for the first 120 consecutive calendar months beginning on the first day of production or until the cumulative value of the tax reduction equals 50% of the drilling and completion costs incurred for the well, whichever occurs first. The amount of tax reduction is determined pursuant to the Texas Tax Code, §201.057(c). If the application for certification is submitted to the Commission after January 1, 2004, the total allowable credit for taxes paid for reporting periods before the date the application is filed may not exceed the total tax paid on the gas that otherwise qualified for the exemption or tax reduction and that was produced during the 24 consecutive calendar months immediately preceding the month in which the application for certification under this section was filed with the Commission.

(3) (No change.)

(4) If the operator determines that a gas well previously certified as producing high-cost gas no longer produces high-cost gas or if the operator takes any action or discovers any information that affects the eligibility of gas for an exemption or tax reduction under Texas Tax Code, §201.057, the operator shall [ must ] notify the Commission in writing within 30 days after such an event occurs.

(5) If the Commission determines that a gas well previously certified as producing high-cost gas no longer produces high-cost gas or if the commission takes any action or discovers any information that affects the eligibility of gas for an exemption or tax reduction under Texas Tax Code, §201.057, the Commission shall [ will ] notify within 48 hours, in writing, the comptroller and the operator.

(d) Application procedure.

(1) An application for a state severance tax exemption or tax reduction for a gas well may be made only by the operator of that well. The operator shall file one copy of the required application form, one copy of the required attachments specified in subsection (e)(1)-(6) of this section and any additional information deemed necessary by the Commission to clarify, explain and support the required attachments. Submission of legible copies of required attachments shall [ will ] comply if the application includes a statement, signed by the operator, that the attachments are true and correct copies of the documents originally filed with the Commission. However, the Commission may require an operator to file certified copies of required attachments or other documents from Commission files if necessary for a certification.

(2) Filings and correspondence on high-cost gas state severance tax applications shall [ should ] be addressed to the Railroad Commission of Texas, P.O. Box 12967, Austin, Texas 78711-2967, Attention: High-Cost Gas Severance Tax Section. No filings may be made at the district offices.

(e) Application requirements for individual well certifications. To qualify for the severance tax exemption or tax reduction, the operator shall [ must ] prove that the gas produced is high-cost gas by providing the following information:

(1) - (6) (No change.)

(f) Application requirements for tight formation area certifications.

(1) If justification for an individual well application is based on a tight formation certification and the well is not located within a geographical area that has been previously certified as a designated tight formation area or the well is not completed in a formation interval that has been previously certified as a designated tight formation by the Federal Energy Regulatory Commission under the Natural Gas Policy Act or by the Railroad Commission of Texas, the operator shall [ must ] first apply for a tight formation area designation.

(2) An applicant requesting a tight formation area designation shall [ must ] submit a written request to the High-Cost Gas Severance Tax Section, at the address given in subsection (d)(2) of this section, for a certification that a named formation or a specific portion thereof is a tight formation. The applicant shall [ must ] supply a list of the names and addresses of all affected persons. For purposes of this subsection, "affected persons" means all operators of all wells listed on the current proration schedule for the applicable field or fields located within the proposed designated area. The applicant shall mail or deliver a copy of the prescribed, completed notice of application form to all affected persons, and if required, shall publish the notice of application in accordance with §1.46 of this title (relating to Notice by Publication in Oil and Gas and Surface Mining and Reclamation Nonrulemaking Proceedings), as found in the Commission's General Rules of Practice and Procedure (16 Texas Administrative Code Chapter 1). Notice of application forms may be obtained by contacting the Railroad Commission of Texas, P.O. Box 12967, Austin, Texas 78711-2967, Attention: High-Cost Severance Tax Section. Before the application may be approved, the applicant shall submit a letter certifying that all affected persons were sent a copy of the notice of application, and the date on which the notice of application was sent.

(3) In addition to the written request and list of affected persons, the applicant shall [ must ] submit the following information in duplicate:

(A) (No change.)

(B) engineering and geological exhibits, including a written explanation of each, to establish the following:

(i) that the in situ permeability throughout the proposed formation or specific portion thereof is 0.1 millidarcies or less, as determined by geometric mean or median analysis of available data from all wells that either have been tested or are completed in the proposed formation within the requested area. If no in situ permeability estimates are provided for wells that are in the requested area and have been tested and/or are completed in the proposed formation, an explanation shall [ must ] be provided;

(ii) - (iv) (No change.)

(g) Commission action on applications for individual well certifications and for tight formation area designations.

(1) Each application, for an individual well certification, shall [ will ] be assigned a docket number identifying it as a severance tax application. A notice of receipt shall [ will ] be sent to the applicant, indicating the assigned docket number and receipt date. All further correspondence shall include this docket number.

(2) (No change.)

(3) If Commission staff finds that the data submitted with the tight formation area designation applications are complete and comply with the requirements set out in subsection (f)(3) of this section and if no protest to the application is filed within 21 days of the notice, the application shall [ will ] be presented to the Commission for approval. If Commission staff finds the data submitted are incomplete, or indicate the area does not qualify, or if a protest is filed within the 21-day notice period, the applicant shall [ must ] request a hearing to have the application considered. If the applicant does not request such a hearing or if the applicant fails to appear at a requested hearing, the application shall be dismissed. Any such hearing shall be held only after at least 10 days' notice by the Commission to all affected persons as defined in subsection (f)(2) of this section. If no protestant appears at the hearing, and/or if the application and any evidence presented at the hearing establishes that the subject formation meets the requirements for a tight formation certification, the application shall be presented to the Commission for approval.

(h) Reporting. To qualify for the exemption or tax reduction provided by Texas Tax Code, §201.057(a)(2)(A), all persons responsible for paying the tax shall [ must ] apply with the comptroller after receiving a copy of the Commission's certification letter. The application shall contain the Commission's letter certifying that the well produces or will produce high-cost gas, a completed copy of the Commission's application for certification form and a completed copy of the applicable Comptroller of Public Accounts' form. To obtain the maximum tax exemption or tax reduction, the application shall [ must ] be filed with the comptroller at the later of the 180th day after the first day of production or the 45th day after the certification by the Commission. If the application is not filed by the applicable deadline, the tax exemption or reduction will be reduced by 10% for the period beginning on the 180th day after the first day of production and ending on the date on which the application is filed with the comptroller.

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 July 22, 2003.

TRD-200304409

Mary Ross McDonald

Deputy General Counsel

Railroad Commission of Texas

Earliest possible date of adoption: September 7, 2003

For further information, please call: (512) 475-1295


Part 2. PUBLIC UTILITY COMMISSION OF TEXAS

Chapter 22. PRACTICE AND PROCEDURE

Subchapter M. PROCEDURES AND FILING REQUIREMENTS IN PARTICULAR COMMISSION PROCEEDINGS

16 TAC §22.252

The Public Utility Commission of Texas (commission) proposes new procedural rule §22.252, relating to Procedures for Approval of ERCOT Fees and Rates. The proposed new section will determine the appropriate procedures parties shall follow in a proceeding related to the fees and rates charged by the Electric Reliability Council of Texas (ERCOT). Project Number 27736 is assigned to this proceeding.

The commission is also proposing an amendment to substantive rule §25.362 of this title (relating to Electric Reliability Council of Texas (ERCOT) Governance) and new substantive rule §25.363 of this title (relating to ERCOT Fees and Other Rates) concerning the expense components included in ERCOT's fees and rates and ERCOT reporting requirements. The proposed substantive rule and amendment are being published separately in this issue of the Texas Register but will be considered as part of Project Number 27736.

Richard Lain, Financial Analyst, Financial Review Division of the Public Utility Commission, has determined that for each year of the first five-year period the proposed section is in effect there will be no fiscal implications for state or local government as a result of enforcing or administering the section.

Richard Lain has determined that for each year of the first five years the proposed section is in effect the public benefit anticipated as a result of enforcing the section will be additional certainty in the procedures used to determine the appropriate fees and rates of ERCOT. The new rule will enable the commission to conduct such proceedings more efficiently and will provide advance notice to interested persons of the requirements for such proceedings. There will be no adverse economic effect on small businesses or micro-businesses as a result of enforcing this section. There is no anticipated economic cost to persons who are required to comply with the section as proposed.

Richard Lain has also determined that for each year of the first five years the proposed section is in effect there should be no effect on a local economy, and therefore no local employment impact statement is required under Administrative Procedure Act §2001.022.

The commission staff will conduct a public hearing on this rulemaking under the Administrative Procedure Act, Texas Government Code §2001.029 at the commission's offices, located in the William B. Travis Building, 1701 North Congress Avenue, Austin, Texas 78701, on Wednesday, September 10, 2003, at 10:00 a.m.

Comments on the proposed new section (16 copies) may be submitted to the Filing Clerk, Public Utility Commission of Texas, 1701 North Congress Avenue, P.O. Box 13326, Austin, Texas 78711-3326, within 21 days after publication. Reply comments may be submitted within 30 days after publication. Comments should be organized in a manner consistent with the organization of the proposed rule. The commission invites specific comments regarding the costs associated with, and benefits that will be gained by, implementation of the proposed section. The commission will consider the costs and benefits in deciding whether to adopt the section. All comments should refer to Project Number 27736.

When commenting on specific subsections of the proposed rule, parties are encouraged to describe "best practice" examples of regulatory policies, and their rationale, that have been proposed or implemented successfully in other states already undergoing electric industry restructuring, if the parties believe that Texas would benefit from application of the same policies. The commission is only interested in receiving "leading edge" examples which are specifically related and directly applicable to the Texas statute, rather than broad citations to other state restructuring efforts.

This new section is proposed under the Public Utility Regulatory Act, Texas Utilities Code Annotated §14.002 and §14.052 (Vernon 1998, Supplement 2003) (PURA), which provides the Public Utility Commission with the authority to make and enforce rules reasonably required in the exercise of its powers and jurisdiction, including rules of practice and procedure; and specifically, PURA §39.151 which grants the commission the authority to establish the reasonable and competitively neutral rates for an independent organization, like ERCOT.

Cross Reference to Statutes: Public Utility Regulatory Act §§14.002, 14.052, and 39.151.

§22.252.Procedures for Approval of ERCOT Fees and Rates.

(a) Procedures. Except to the extent modified in this section, the commission's procedural rules concerning contested cases will govern the conduct of hearings, discovery, burden of proof, and resolution of disputes relating to Electric Reliability Council of Texas (ERCOT) fees and rates.

(b) Interim approval. ERCOT may request interim approval of a fee or rate, or a change in a fee or rate, based on a showing of good cause. A request for interim relief shall be filed no later than 60 days before the interim relief is proposed to take effect. A fee or rate charged on an interim basis shall be subject to refund if it exceeds the final fee or rate set by the commission, unless a refund would harm ERCOT's ability to efficiently perform its required functions.

(c) Filing package. The fee and rate application shall be in substantial compliance with a fee-filing package approved by the commission.

(d) ERCOT notice. Once a docket number has been assigned to the fee and rate application, ERCOT shall provide notice of the application to all entities subject to the fees and rates (as identified through the current information available to ERCOT) and to all parties that intervened in its most recent fee and rate application docket. This notice may be made by electronic mail. ERCOT will also post the notice and a copy of its fee and rate application on its web site. The notice shall contain the following information:

(1) the docket number of the fee and rate application;

(2) in dollars per megawatt hour, the amount of the current fee and rate, the amount of the proposed fee and rate increase or decrease, and the total fee and rate amount after the increase or decrease goes into effect;

(3) the effect the proposed fee and rate is expected to have on ERCOT's revenues;

(4) the effective date of the proposed fee and rate;

(5) a description of the entities affected by the proposed fee and rate;

(6) a brief explanation of the need for the proposed fee and rate;

(7) the deadline for intervention in the proceeding; and

(8) the following language: "Persons who wish to intervene in or comment upon these proceedings should notify the Public Utility Commission of Texas within 30 days of the date of this notice. A request to intervene or for further information should be mailed to the Public Utility Commission of Texas, P.O. Box 13326, Austin, Texas 78711-3326. A request to intervene shall include a statement of position containing a concise statement of the requestor's position on the application, a concise statement of each question of fact, law, or policy that the requestor considers at issue and a concise statement of the requestor's position on each issue identified."

(e) Commission notice. The commission shall publish notice of the fee and rate application in the Texas Register . This notice shall contain the same information required in subsection (d) of this section.

(f) Schedule. If ERCOT seeks to change its fees and rates, it shall file an application not less than 120 days before the new rate and fee is to become effective. The deadline for parties to intervene in a fee and rate application proceeding shall be 30 days after the date notice is issued by ERCOT pursuant to subsection (d) of this section.

(g) Processing of the application. If no motion to intervene is filed by the intervention deadline, and no statement of position objecting to the fee and rate application is filed by the commission staff, the fee and rate application shall be presented to the commission for consideration of approval.

(1) If a motion to intervene objecting to the fee and rate application is filed, the commission shall review the motion to determine whether it raises any disputed issues of fact, law or policy. If the motion does not raise factual issues, the commission may resolve any disputed issues of law or policy on the basis of briefing, if requested.

(2) If factual issues must be resolved, the matter may be referred to the State Office of Administrative Hearings for the making of all necessary factual determinations and the preparation of a proposal for decision, including findings of fact and conclusions of law, unless the commission or a commissioner serves as the finder of facts.

(3) The commission shall render a final decision approving or denying a fee application under this section within 120 days of the date of filing of the application, unless the commission extends the time for a final decision. If the commission does not make a final determination concerning a fee and rate change before the proposed effective date, the commission will be considered to have approved the change on an interim basis as of the proposed effective date, subject to the authority of the commission thereafter to require a refund upon conclusion of the hearing.

(h) Review of fees based on a complaint. On its own initiative, or upon complaint by an affected person, the commission may enter an order changing the fees and rates charged by ERCOT, after reasonable notice and hearing, if it finds that the existing fees and rates are unreasonable, are not competitively neutral, are insufficient to cover ERCOT's costs, or are in violation of law. The presiding officer shall establish the procedures for processing such complaints in accordance with the commission's procedural rules.

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 July 28, 2003.

TRD-200304542

Rhonda G. Dempsey

Rules Coordinator

Public Utility Commission of Texas

Earliest possible date of adoption: September 7, 2003

For further information, please call: (512) 936-7308


Chapter 25. SUBSTANTIVE RULES APPLICABLE TO ELECTRIC SERVICE PROVIDERS

Subchapter O. UNBUNDLING AND MARKET POWER

2. INDEPENDENT ORGANIZATIONS

16 TAC §25.362, §25.363

The Public Utility Commission of Texas (commission) proposes an amendment to §25.362, relating to Electric Reliability Council of Texas (ERCOT) Governance, and new §25.363, relating to ERCOT Fees and Other Rates. The proposed new rule will establish the manner in which ERCOT maintains its accounts and records and will determine the appropriate expense components to be included in ERCOT's fees and rates and the method of calculating those rates. The proposed amendment will add related reporting requirements concerning ERCOT expenditures and long term operating plans. Project Number 27736 is assigned to this proceeding.

The commission is also proposing new procedural rule §22.252 of this title (relating to Procedures for Approval of ERCOT Fees and Rates) to address the procedure for reviewing ERCOT fee changes. The proposed new procedural rule is being published separately in this issue of the Texas Register but will be considered as part of Project Number 27736.

Richard Lain, Financial Analyst, Financial Review Division of the Public Utility Commission, has determined that for each year of the first five-year period the proposed sections are in effect there will be no fiscal implications for state or local government as a result of enforcing or administering the sections.

Richard Lain has determined that for each year of the first five years the proposed sections are in effect the public benefit anticipated as a result of enforcing the sections will be additional certainty concerning the appropriate expense components to be included in the fees and rates of ERCOT. The new rule and amendment will also provide additional information concerning ERCOT's expenditures and long-term operations plans and will enable the commission and interested persons to have greater insight into the operations of ERCOT. By providing additional certainty, the new rule and amendment will also help to reduce the issues that may be raised in commission proceedings to establish the level of ERCOT's fees and rates and reduce the cost of participating in such proceedings. There will be no adverse economic effect on small businesses or micro-businesses as a result of enforcing this section. There is no anticipated economic cost to persons who are required to comply with these sections as proposed.

Richard Lain has also determined that for each year of the first five years the proposed sections are in effect there should be no effect on a local economy, and therefore no local employment impact statement is required under Administrative Procedure Act §2001.022.

The commission staff will conduct a public hearing on this rulemaking under the Administrative Procedure Act, Texas Government Code §2001.029 at the commission's offices, located in the William B. Travis Building, 1701 North Congress Avenue, Austin, Texas 78701, on Wednesday, September 10, 2003, at 10:00 a.m.

Comments on the proposed amendment and new section (16 copies) may be submitted to the Filing Clerk, Public Utility Commission of Texas, 1701 North Congress Avenue, P.O. Box 13326, Austin, Texas 78711-3326, within 21 days after publication. Reply comments may be submitted within 30 days after publication. Comments should be organized in a manner consistent with the organization of the proposed rules. The commission invites specific comments regarding the costs associated with, and benefits that will be gained by, implementation of the proposed sections. The commission will consider the costs and benefits in deciding whether to adopt these sections. All comments should refer to Project Number 27736.

When commenting on specific subsections of the proposed rule, parties are encouraged to describe "best practice" examples of regulatory policies, and their rationale, that have been proposed or implemented successfully in other states already undergoing electric industry restructuring, if the parties believe that Texas would benefit from application of the same policies. The commission is only interested in receiving "leading edge" examples which are specifically related and directly applicable to the Texas statute, rather than broad citations to other state restructuring efforts.

The new section and amendment are proposed under the Public Utility Regulatory Act, Texas Utilities Code Annotated §14.002 (Vernon 1998, Supplement 2003) (PURA), which provides the Public Utility Commission with the authority to make and enforce rules reasonably required in the exercise of its powers and jurisdiction; and specifically, PURA §39.151, which grants the commission oversight and review authority over independent organizations, like ERCOT, and authorizes the commission to establish reasonable and competitively neutral rates for such organizations.

Cross Reference to Statutes: Public Utility Regulatory Act §14.002 and §39.151.

§25.362.Electric Reliability Council of Texas (ERCOT) Governance.

(a) - (g) (No change.)

(h) Required reports.

(1) Annual report. Beginning with the 2002 calendar year, ERCOT shall file an annual report with the commission, not later than 120 days after the end of the year.

[ (1) ] The annual report shall include:

(A) An independent audit of ERCOT's financial statements for the report year;

(B) A schedule comparing actual revenues and costs to budgeted revenues and costs for the report year and a schedule showing the variance between actual and budgeted revenues and costs;

(C) An independent audit of ERCOT's market operation for the report year; [ and ]

(D) The annual board-approved budget ; and [ . ]

(E) Any other information the commission may deem necessary.

(2) Quarterly reports. ERCOT shall file quarterly reports no later than 45 days after the end of each quarter, which shall include:

(A) All internal audit reports that were produced during the reporting quarter; [ and ]

(B) A report on performance measures, as prescribed by the commission ; [ . ]

(C) By account item as established in the fee filing package prescribed by the commission under §22.252 of this title (relating to Procedures for Approval of ERCOT Fees and Rates) a report of:

(i) ERCOT fees and other rates, funds allocated, funds encumbered, and funds expended;

(ii) An explanation for expenditures deviating from the original funding allocation for the particular account item;

(iii) A detailed explanation of how unexpended funds will be expended in the subsequent year; and

(D) Any other information the commission may deem necessary.

(i) - (j) (No change.)

(k) Long-term operations plan. Annually, by September 30th, ERCOT shall file a long-term operations plan. At a minimum the long-term operations plan shall provide the following information:

(1) A definition of the responsibilities and role of ERCOT, the transmission and distribution utilities (TDUs), and retail electric providers (REPs) in the electric market;

(2) A description of the long-term roles and responsibilities of ERCOT such as single control area, customer registration, transaction clearinghouse, load forecasting and reserve margin planning, transmission planning, and transmission system additions and upgrades;

(3) Estimated annual budgets over a three, five, and ten-year time frame;

(4) Life cycle costs for the customer registration system and all other systems supported by the ERCOT administrative fee;

(5) Long-term goals for all ERCOT activities;

(6) Performance measures for ERCOT's functions as described in PURA §39.151(a) to allow for an annual evaluation of ERCOT's performance in meeting these goals; and

(7) Any other information or activity required by the commission.

§25.363.ERCOT Fees and Other Rates.

(a) Scope. This section applies to all fees and rates levied or charged by the Electric Reliability Council of Texas (ERCOT) in its role as an independent organization under the Public Utility Regulatory Act (PURA) §39.151. Charges for wholesale market services acquired by ERCOT in accordance with its protocols are not governed by this section, but may be revised in accordance with §25.362 of this title (relating to Electric Reliability Council of Texas (ERCOT) Governance).

(1) A fee or rate that was in effect on the effective date of this section shall remain in effect and shall not be changed without commission approval.

(2) ERCOT must seek and obtain commission approval of any new or modified rate or fee prior to implementing the new or modified rate or fee.

(b) System of accounts and reporting. For the purpose of accounting and reporting to the commission, ERCOT shall maintain its books and records in accordance with Generally Accepted Accounting Principles. ERCOT shall establish a standard chart of accounts and employ it consistently from year to year. The standard chart of accounts shall be used for the purpose of reporting to the commission and shall be consistent with the fee filing application and long-term operations plan approved by the commission. The accounts shall show all revenues resulting from the various fees charged by ERCOT and reflect all expenses in a manner that allows the commission to determine the sources of the costs incurred for each activity for which a separate fee is charged. ERCOT must seek and obtain commission approval of any new or modified account prior to implementing the new or modified account.

(c) Allowable expenses for fees and rates. Fees and rates shall be based upon ERCOT's cost of performing its required functions as described in PURA §39.151(a). To determine the reasonable cost of performing its functions, ERCOT shall use a historical test year, except that ERCOT may use a future test year if ERCOT demonstrates that the scope of its activities and functions has been expanded by the commission or the market participants, resulting in higher future costs. To determine if the costs are reasonable and necessary, the commission shall review ERCOT's costs for consistency compared to the ERCOT long-term operations plan, to costs incurred by market participants and other independent system operators for similar activities, and to any other information and data considered appropriate by the commission.

(1) Only those expenses that are reasonable and necessary to carry out the functions described in PURA §39.151, shall be included in allowable expenses.

(2) Allowable expenses, to the extent they are reasonable and necessary may include, but are not limited to the following general categories:

(A) Operating expenses, which include salaries and related benefits, legal and consulting services, hardware and software maintenance and licensing, insurance, employee training and travel, and depreciation;

(B) Facility and equipment costs, and other long-lived investments;

(C) Debt service (interest plus principal reduction) and other reasonable and necessary costs of capital to fund investments in property and facilities, and other capital expenditures that are used and useful in performing the functions of an independent organization; and

(D) Expenses associated with fees and dues charged by organizations setting electric or energy business practices and communications standards (e.g., North American Electric Reliability Council ("NERC"), North American Energy Standards Board ("NAESB"), and ISO/TRO Council) to which ERCOT is presently a member.

(3) The following are not allowable as a component of expenses:

(A) Legislative advocacy expenses, whether made directly or indirectly;

(B) Funds expended in support of political candidates, movements or causes;

(C) Funds expended promoting religious causes;

(D) Funds expended in support of or in acquiring membership in social, recreational, fraternal, or clubs or organizations in excess of 0.1% of the annual ERCOT revenue requirement, or $100,000, whichever is less;

(E) Funds expended for advertising, marketing, or other promotions, which includes, but is not limited to:

(i) promotional goods;

(ii) efforts to increase name recognition;

(iii) radio, television, newspaper or other media advertising; except that this prohibition does not include public service announcements and community education efforts (not to exceed 0.05% of the annual ERCOT revenue requirement or $50,000, whichever is less) or direct advertising for the specific purpose of recruiting employees, but does include advertising in an indirect fashion to increase name recognition with potential employees; and

(F) any expenditure found by the commission to be unreasonable, unnecessary, or not in the public interest.

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 July 28, 2003.

TRD-200304543

Rhonda G. Dempsey

Rules Coordinator

Public Utility Commission of Texas

Earliest possible date of adoption: September 7, 2003

For further information, please call: (512) 936-7308


Part 9. TEXAS LOTTERY COMMISSION

Chapter 402. BINGO REGULATION AND TAX

16 TAC §402.584

The Texas Lottery Commission proposes new section 16 TAC §402.584 relating to the transfer of funds. Specifically, the new section identifies the process by which a licensed authorized organization conducting bingo or an organization applying for a license to conduct bingo may request permission to loan money from its general fund to its bingo account for necessary expenses. Fiscal Impact

Lee Deviney, Financial Administration Director, has determined for the first five year period the new rule is in effect, there will be no significant fiscal impact for state or local government as a result of enforcing this rule. Any costs to the State could be absorbed by current resources. For each year of the first five years the section will be in effect, the fiscal impact is the following: FY 03, $0; FY 04, $0; FY 05, $0; FY 06, $0 and FY 07, $0. Additionally, there will be no adverse effect on small businesses, micro businesses or local or state employment.

William L. Atkins, Director, Charitable Bingo Operations Division, has determined that each of the first five years the section as proposed is in effect, applicants for a license to conduct Charitable Bingo and licensees will benefit from the adoption of the section. The anticipated benefit as a result of the proposed new section is that applicants and licensees will have a clearer understanding of the requirements necessary to comply with Occupations Code, Section 2001.451(c).

Written comments on the proposed new rule may be submitted to Kevin Oldham, Assistant General Counsel, Texas Lottery Commission, P.O. Box 16630, Austin, Texas 78761-6630.

The proposed new rule is proposed under Occupations Code, Section 2001.054 which authorizes the Commission to adopt rules to enforce and administer the Bingo Enabling Act, under Government Code, Section 467.102 which authorizes the Commission to adopt rules for the enforcement and administration of the laws under the Commission's jurisdiction, under Occupations Code, Section 2001.051(b) which grants the Commission broad authority to exercise strict control and close supervision over all bingo conducted in Texas so that bingo is fairly conducted and the proceeds derived from bingo are used for an authorized purpose, and under Occupations Code, Section 2001.451(c) which provides that a licensed authorized organization may lend money from its general fund to its bingo account if the organization requests and receives prior approval from the commission.

The new rule implements Occupations Code, Chapter 2001.

§402.584.Transfer of Funds.

(a) A licensed authorized organization or an organization applying for a license to conduct bingo may request permission to loan money from its general fund to its bingo account for necessary expenses by submitting a completed Bingo Financial Summary which includes the organization's actual or estimated:

(1) monthly bingo income;

(2) monthly bingo expenses;

(3) employee payroll;

(4) one time expense;

(5) amount of funds to be transferred; and

(6) balance of its general fund prior to the requested transfer of funds.

(b) Prior to approval the Director must find that:

(1) the loan is necessary;

(2) the repayment schedule is reasonable; and

(3) the loan can be repaid within a twelve month period.

(c) The Director may consider the organization's financial condition as reflected in all available information including past quarterly reports prior to the approval of the loan request.

(d) When a loan is approved by the Director, the loan transaction must be reported on the organization's quarterly report as follows:

(1) the loan transaction must be reported as "Approved Loan Proceed" for the quarter in which the loan was approved; and

(2) loan payments must be reported as "Loan Repayment" for the quarter in which they are paid.

(e) If the loan is not paid back to the organization's general fund by the later of the renewal date of the license or the time period allowed under subsection (b), then the Charitable Bingo Operations Division may initiate disciplinary action.

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 July 24, 2003.

TRD-200304462

Kimberly L. Kiplin

General Counsel

Texas Lottery Commission

Earliest possible date of adoption: September 7, 2003

For further information, please call: (512) 344-5113


16 TAC §402.591

The Texas Lottery Commission proposes new section 16 TAC §402.591 relating to location verification inspections. The new section sets out the purpose of a location verification inspection for each type of inspection. The new section also sets out the items the commission verifies at each location.

Lee Deviney, Financial Administration Director, has determined for each year of the first five years the section is in effect there will not be additional fiscal implications for state or local government as a result of enforcing or administering the rule. There is no anticipated adverse impact on small businesses, micro businesses or local or state employment as a result of implementing the section. The Commission does not anticipate any additional cost to the state or local government as a result of enforcing or administering the rule since the rule sets out current license fee requirements and does not impose new or additional requirements on a person required to comply with the rule.

William L. Atkins, Director, Charitable Bingo Operations Division, has determined that each of the first five years the section as proposed is in effect, the public benefit anticipated as a result of the proposed new section is to clarify the clarify the purpose of a location verification inspection and the information the commission is verifying when it makes a location verification inspection.

Written comments on the proposed new rule may be submitted to Kimberly L. Kiplin, General Counsel, Texas Lottery Commission, P.O. Box 16630, Austin, Texas 78761-6630. Comments must be received within 30 days after publication in the Texas Register to be considered.

The proposed new rule is proposed under Occupations Code, Section 2001.054 which authorizes the Commission to adopt rules to enforce and administer the Bingo Enabling Act, under Government Code, Section 467.102 which authorizes the Commission to adopt rules for the enforcement and administration of the laws under the Commission's jurisdiction, and under Occupations Code, Section 2001.051(b) which grants the Commission broad authority to exercise strict control and close supervision over all bingo conducted in Texas so that bingo is fairly conducted and the proceeds derived from bingo are used for an authorized purpose.

The new rule implements Occupations Code, Chapter 2001.

§402.591.Location Verification Inspection.

(a) Purpose. The purpose of the location verification inspection is to verify that the location requirements for a conductor, lessor, distributor, manufacturer, and system service provider license are in compliance with the Occupations Code, Chapter 2001.

(1) Conductor Location Verification Inspection. An organization applying for a license to conduct bingo or changing its principal business location is subject to an on-site verification inspection. This inspection is to provide assistance to the applicant or licensee with the licensing process and to review the applicant or licensee's business records. The commission may visit the location identified as the Primary Business office on the application to verify the following:

(A) The location listed is where the applicant or licensee is primarily conducting business;

(B) The location listed is where the applicant or licensee's records relating to its primary purpose are maintained in the ordinary course of business; and,

(C) The county listed is the county in which the applicant or licensee is principally located. During the site verification inspection, the commission may obtain items or information missing from the application that have been previously requested by the commission. A pre-licensing interview is held with every applicant filing an original license application. The interview may be conducted at the organization's next scheduled general meeting.

(2) Lessor Location Verification Inspection. A person or organization applying for a lessor license or amending its license to move to another playing location is subject to an on-site verification inspection. This inspection is to provide assistance to the applicant or licensee with the licensing process and review the applicant or licensee's business records. The commission may visit the location identified on the application as the playing location to verify the following:

(A) The county listed is the county in which the proposed activity is located;

(B) The proposed bingo premises is located at the "Lessor Location Address" as stated on the license application;

(C) Whether a bingo license has been issued for that location;

(D) No more than one bingo premises exists under a common roof or over a common foundation.

(3) Manufacturer, Distributor, and System Service Provider Location Verification Inspections. A person applying for a manufacturer, distributor, or system service provider license is subject to an on-site verification inspection. This inspection is to provide assistance to the applicant or licensee with the licensing process and review the applicant or licensee's business records. A manufacturer, distributor, or system service provider location verification inspection will be conducted for the following situations:

(A) Newly licensed manufacturer, distributor, or system service provider; or

(B) New location of a currently licensed manufacturer, distributor, or system service provider.

(b) Notification. The commission may contact the applicant to arrange to meet and conduct the inspection. An operator or business contact listed on the records with the commission must attend the location verification inspection.

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 July 24, 2003.

TRD-200304468

Kimberly L. Kiplin

General Counsel

Texas Lottery Commission

Earliest possible date of adoption: September 7, 2003

For further information, please call: (512) 344-5113


16 TAC §402.595

The Texas Lottery Commission proposes new section 16 TAC §402.595 relating to tax review inspections. The new section sets out the purpose of a tax review inspection for each type of inspection, the reasons a tax review inspection is conducted, who the commission will contact to arrange a tax review inspection, and what will occur during a tax review inspection.

Lee Deviney, Financial Administration Director, has determined for each year of the first five years the section is in effect there will not be additional fiscal implications for state or local government as a result of enforcing or administering the rule. There is no anticipated adverse impact on small businesses, micro businesses or local or state employment as a result of implementing the section. The Commission does not anticipate any additional cost to the state or local government as a result of enforcing or administering the rule since the rule sets out current license fee requirements and does not impose new or additional requirements on a person required to comply with the rule.

William L. Atkins, Director, Charitable Bingo Operations Division, has determined that each of the first five years the section as proposed is in effect, the public benefit anticipated as a result of the proposed new section is to clarify the purpose of a tax review inspection and inform persons of what will occur during a tax review inspection.

Written comments on the proposed new rule may be submitted to Kimberly L. Kiplin, General Counsel, Texas Lottery Commission, P.O. Box 16630, Austin, Texas 78761-6630. Comments must be received within 30 days after publication in the Texas Register to be considered.

The proposed new rule is proposed under Occupations Code, Section 2001.054 which authorizes the Commission to adopt rules to enforce and administer the Bingo Enabling Act, under Government Code, Section 467.102 which authorizes the Commission to adopt rules for the enforcement and administration of the laws under the Commission’s jurisdiction, and under Occupations Code, Section 2001.051(b) which grants the Commission broad authority to exercise strict control and close supervision over all bingo conducted in Texas so that bingo is fairly conducted and the proceeds derived from bingo are used for an authorized purpose.

The new rule implements Occupations Code, Chapter 2001.

§402.595.Tax Review Inspection.

(a) Purpose. The tax review inspection is to obtain delinquent quarterly reports and/or delinquent fees or taxes owed to the State, determine the reason(s) for the licensee's failure to submit timely the quarterly reports and/or fees or taxes, and inform the organization’s representative(s) of the requirements of provisions of the Bingo Enabling Act and administrative rules relating to the filing of quarterly reports and the payment of taxes and fees.

(b) Tax Review. A tax review inspection is performed for the following reasons:

(1) A licensee failed to file a quarterly report. A licensee that fails to file a quarterly report three times in a twelve month period is subject to disciplinary action under 16 TAC §402.580(l);

(2) A licensee received a "Notice of Prize Fee or Taxes Due" indicating unpaid prize fees, rental taxes, penalties, or interest are delinquent because they were not timely remitted to the commission;

(3) A licensee failed to pay the full amount of prize fees, rental tax, penalties, or interest due.

(c) Contact. The commission will contact the primary operator or business contact to request records, quarterly report(s), and/or delinquent taxes or fees. The commission may arrange a meeting with the primary operator or business contact to obtain the records, quarterly report(s), and/or delinquent taxes or fees.

(1) The auditor will review the delinquent Quarterly Report(s) and the check or money order for accuracy.

(2) The auditor will inform the primary operator or business contact of the violation(s) and corrective action required and issue a "Charitable Bingo Audit Violations" form, documenting the specific violation(s) of the Bingo Enabling Act. The auditor will give the operator or the organization’s representative a copy of the form and the original receipt of payment, if applicable.

(d) Further examination. Based on the outcome of the tax review inspection, a more detailed examination of the records may be required.

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 July 24, 2003.

TRD-200304469

Kimberly L. Kiplin

General Counsel

Texas Lottery Commission

Earliest possible date of adoption: September 7, 2003

For further information, please call: (512) 344-5113