Proposed Rule Review
Comptroller of Public Accounts
Title 34, Part 1
The Comptroller of Public Accounts (comptroller) proposes to review and
consider for readoption, revision, or repeal all sections of Texas Administrative
Code, Title 34, Part 1, Chapter 1 (Central Administration), Subchapter E (relating
to Historically Underutilized Businesses) and Subchapter F (relating to Negotiation
and Mediation of Contract Disputes); Chapter 3 (Tax Administration), Subchapter
B (relating to Natural Gas), Subchapter C (relating to Crude Oil Production
Tax), Subchapter K (relating to Hotel Occupancy Tax), Subchapter L (relating
to Motor Fuel Tax), Subchapter O (relating to State Sales and Use Tax, §§3.281
- 3.323), Subchapter W (relating to Amusement Machine Regulation and Tax),
Subchapter Y (relating to Controlled Substances Tax), Subchapter AA (relating
to Automotive Oil Sales Fee), Subchapter BB (relating to Battery Sales Fee),
Subchapter DD (relating to Oil Field Cleanup Regulatory Fee), Subchapter EE
(relating to Boat and Motor Sales and Use Tax), Subchapter GG (relating to
Insurance Tax), Subchapter HH (relating to Mixed Beverage Gross Receipts Tax),
Subchapter II (relating to Telecommunications Infrastructure Fund Assessment),
Subchapter JJ (relating to Cigarette and Tobacco Products Regulation), Subchapter
LL (relating to Oyster Sales Fee), and Subchapter NN (relating to Fireworks
Tax); Chapter 7 (Prepaid Higher Education Tuition Program); Chapter 9 (Property
Tax Administration); Chapter 17 (Payment of Fees, Taxes, and Other Charges
to State Agencies by Credit, Charge, and Debit Cards); and Chapter 18 (Tobacco
Settlement Permanent Trust Account).
This review and consideration is being conducted in accordance with Government
Code, §2001.039. The review will include, at a minimum, whether the reasons
for adopting or readopting the rules continue to exist.
The comptroller will accept comments regarding the readoption of these
rules for 30 days, beginning with the publication of this notice in the
Comments pertaining to this notice to review agency rules under 34 TAC
Part 1, Chapters 1, 3, 7, 9, 17, and 18 may be submitted to Comptroller of
Public Accounts, Tax Policy Division - Rule Review, P. O. Box 13528, Austin,
Texas 78711-3528.
TRD-200601652
Martin Cherry
Chief Deputy General Counsel
Comptroller of Public Accounts
Filed: March 15, 2006
Comptroller of Public Accounts
Title 34, Part 1
The Comptroller of Public Accounts readopts all sections of Texas Administrative
Code, Title 34, Part 1, Chapter 3 (Tax Administration), Subchapter A (General
Rules), with amendments to §§3.1 (concerning Request for Extension
of Time in Which to File Report), 3.4 (concerning Tax Refunds for Wages Paid
to an Employee Receiving Financial Assistance), 3.7 (concerning Successor
Liability: Liability Incurred by Purchase of a Business), and 3.9 (concerning
Electronic Filing of Returns and Reports; Electronic Transfer of Certain Payments
by Certain Taxpayers). These rules will be updated to reflect current statutory
provisions, references, and policy. Subchapter A, §§3.2 (concerning
Application of Payments; Unjust Enrichment; and Refunds), 3.3 (concerning
Contract Examination Program), 3.5 (concerning Waiver of Penalty or Interest),
3.6 (concerning Subpoenas of Third-Party Record Keepers), 3.8 (concerning
Informant's Recovery Payment Limitations), and 3.10 (concerning Taxpayer's
Bill of Rights) are readopted without changes.
The Comptroller of Public Accounts readopts Texas Administrative Code,
Title 34, Part 1, Chapter 3 (Tax Administration), Subchapter E (Miscellaneous
Taxes Based on Gross Receipts), with amendments to §3.52 (concerning
Concerns Exempt from Tax--Gas, Electric Light, Power, or Water Works). This
rule will be amended to expand and add information regarding cooperatives
that choose to enter the competitive electric market, and to provide information
regarding deregulation of the electric utility industry.
The Comptroller of Public Accounts readopts Texas Administrative Code,
Title 34, Part 1, Chapter 3 (Tax Administration), Subchapter U (Public Utility
Gross Receipts Tax), with amendments to §3.511 (concerning the Public
Utility Gross Receipts Tax). This section will be amended to update statutory
references to reflect the recodification of relevant sections of the Texas
Civil Statutes into the Utility Code; to correct the title of the subchapter
and rule to indicate an assessment rather than a tax; to delete obsolete information
regarding prepayment of the assessment for years 1995 through 1998; to clarify
the taxpayer base and the services to which the assessment applies, and to
reflect current policy and procedures, especially as affected by recent technological
advancements and the deregulation of the electric and telecommunications industries.
The Comptroller of Public Accounts readopts Texas Administrative Code,
Title 34, Part 1, Chapter 3, Subchapter X (Pari-Mutuel Wagering Racing Revenue), §3.641
(relating to Pari-mutuel Wagering). The comptroller has reviewed §3.641
and determined that the reasons for initially adopting the section continue
to exist. Notice of any future amendments to this rule will be published in
the
Texas Register
, as required under the
Administrative Procedures Act, Government Code, Chapter 2001.
The Comptroller of Public Accounts readopts Texas Administrative Code,
Title 34, Part 1, Chapter 3 (Tax Administration), Subchapter KK (School Fund
Benefit Fee), §3.1251 (concerning School Fund Benefit Fee). The comptroller
has reviewed §3.1251 and determined that the reasons for initially adopting
the section continue to exist. Notice of any future amendments to this rule
will be published in the
Texas Register
, as
required under the Administrative Procedures Act, Government Code, Chapter
2001.
Notice of the amendment of 34 TAC §§3.1, 3.4, 3.7, 3.9, 3.52,
and 3.511, will be published in subsequent issues of the
Texas Register
.
This review was conducted in accordance with Government Code, §2001.039.
The proposed rule review was published in the March 19, 2004, issue of the
TRD-200601655
Martin Cherry
Chief Deputy General Counsel
Comptroller of Public Accounts
Filed: March 15, 2006
The Comptroller of Public Accounts readopts Texas Administrative Code,
Title 34, Part 1, Chapter 13 (Unclaimed Property Reporting and Compliance), §13.3
(concerning Knowledge of Owner). The comptroller has reviewed §13.3 and
determined that the reasons for initially adopting the rule continue to exist.
Notice of any future amendments to this rule will be published in the
This review was conducted in accordance with Government Code, §2001.039.
The proposed rule review was published in the March 19, 2004, issue of the
TRD-200601656
Martin Cherry
Chief Deputy General Counsel
Comptroller of Public Accounts
Filed: March 15, 2006
Title 22, Part 15
(Editor's Note: The Texas State Board of Pharmacy
submitted a notice of adopted rule review that appeared in the February 24,
2006, issue of the Texas Register (31 TexReg 1315). The notice stated: "The
Texas State Board of Pharmacy (Board) adopts the review of Chapter 309 (§309.1
and §309.8)..."; however, the phrase "(§309.1 and §309.8)"
should have said "(§§309.1 - 309.8)." The corrected notice is republished
in its entirety.)
The Texas State Board of Pharmacy adopts the review of Chapter 309, (§§309.1-309.8),
concerning Generic Substitution, pursuant to the Texas Government Code §2001.039,
regarding Agency Review of Existing Rules. The proposed review was published
in the December 2, 2005, issue of the
Texas Register
(30 TexReg 8183).
The Board received written comments from the following: Abbott Laboratories,
Inc.; American Thyroid Association; The Thyroid Foundation of America, Inc.;
American Association of Clinical Endocrinologists; Richard Berger, M.D.; Lance
Sloan, M.D.; Robert Talbert, Pharm. D., FCCP, BCPS, Division of Pharmacotherapy,
College of Pharmacy, The University of Texas; Keith L Parker, M.D., Ph.D.,
Chief of Endocrinology and Metabolism, Southwestern Medical Center; Simona
Scumpia, M.D., FACE, FRCP; and Kay R. Lewis, M.D., University of Texas Health
Science Center at Houston. The written comments submitted recommended that
the Board amend §309.3(e)(2) to include levothyroxine sodium as a narrow
therapeutic index drug. The Board took no action based on the written comments.
The agency finds the reason for adopting the rule continues to exist.
TRD-200601570
Title 34, Part 3
In accordance with the §2001.039, Texas Government Code, the Teacher
Retirement System of Texas (TRS) adopts the review of the rules in Chapter
53, relating to certification by companies offering qualified investment products
under TRS's 403(b) program. The proposed notice of review was published in
the October 7, 2005 issue of the
Texas Register
(30
TexReg 6449).
In conjunction with this review, TRS adopted amendments to §53.7.
The amendments reduce the fee for certification by a company offering qualified
403(b) plan investment products from $5,000 to $3,000. TRS has determined
that, with this change, the reasons for adopting the sections in Chapter 53
continue to exist. Accordingly, TRS readopts Chapter 53, as amended.
TRS received only one public comment in response to the notice of the proposed
rule review as published in the above-referenced issue of the
Texas Register
. The Texas Department of Insurance complimented TRS
for the apparent efficiency that TRS has achieved in administering the 403(b)
program.
This concludes the review of Chapter 53, rules relating to certification
by companies offering qualified investment products.
TRD-200601617
Ronnie G. Jung
Executive Director
Teacher Retirement System of Texas
Filed: March 14, 2006
Adopted Rule Reviews
Texas State Board of Pharmacy
Teacher Retirement System of Texas