TITLE rule-review

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 Texas Register .

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


Adopted Rule Reviews

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 Texas Register (29 TexReg 2927). No comments were received regarding the readoption of Chapter 3, Subchapters A, E, U, X, and KK. The comptroller has reviewed these subchapters and determined that the reasons for initially adopting these rules continue to exist.

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 Texas Register , as required under the Administrative Procedures Act, Government Code, Chapter 2001.

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 Texas Register (29 TexReg 2927). No comments were received concerning the readoption of Chapter 13.

TRD-200601656

Martin Cherry

Chief Deputy General Counsel

Comptroller of Public Accounts

Filed: March 15, 2006


Texas State Board of Pharmacy

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


Teacher Retirement System of Texas

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