TITLE 34.PUBLIC FINANCE

Part 1. COMPTROLLER OF PUBLIC ACCOUNTS

Chapter 3. TAX ADMINISTRATION

Subchapter J. PETROLEUM PRODUCTS DELIVERY FEE

34 TAC §3.151

The Comptroller of Public Accounts adopts an amendment to §3.151, concerning imposition, collection, and bonds or other security of the fee, without changes to the proposed text as published in the November 11, 2005, issue of the Texas Register (30 TexReg 7381).

The amendment is necessary to reflect the passage of Senate Bill 1863 by the 79th Legislature that abolished the portion of §26.3574 (b) (1, 2, 3, 4, and 5) that allowed the rates to decrease for FY 06 and FY 07 and amended the same section to allow the FY 04 and FY 05 rates to remain in effect through August 31, 2007.

No comments were received regarding adoption of the amendment.

This amendment is adopted under Tax Code, §111.002 and §111.0022, which provide 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, and taxes, fees, or other charges which the comptroller administers under other law.

The amendment implements Water Code, §26.3574.

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 9, 2006.

TRD-200600113

Martin Cherry

Chief Deputy General Counsel

Comptroller of Public Accounts

Effective date: January 29, 2006

Proposal publication date: November 11, 2005

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