Texas Higher Education Coordinating Board
Title 19, Part 1
TRD-200701987
Filed: May 22, 2007
Title 7, Part 2
On behalf of the Finance Commission of Texas (commission), the Texas Department of Banking (department) files this notice of intention to review and consider for readoption, revision, or repeal, the following chapters of Texas Administrative Code, Title 7 (Department of Banking), in their entirety:
Chapter 15 (Corporate Activities), specifically Subchapter A (Fees and Other Provisions of General Applicability) comprised of §§15.1 - 15.9; Subchapter B (Bank Charters) comprised of §15.23 and §15.24; Subchapter C (Bank Offices) comprised of §15.41 and §15.42; Subchapter E (Change of Control Applications) comprised of §15.81; Subchapter F (Applications for Merger, Conversion, and Purchase or Sale of Assets) comprised of §§15.101 - 15.117; and Subchapter G (Charter Amendments and Certain Changes in Outstanding Stock) comprised of §15.121 and §15.122.
Chapter 21 (Trust Company Corporate Activities), specifically Subchapter A (Fees and Other Provisions of General Applicability) comprised of §§21.1 - 21.9; Subchapter B (Trust Company Chartering and Powers) comprised of §21.23 and §21.24; Subchapter C (Trust Deposits) comprised of §21.31 and §21.32; Subchapter D (Trust Company Offices) comprised of §21.41 and §21.42; Subchapter E (Change of Control) comprised of §21.51; Subchapter F (Application for Merger, Conversion, or Sale of Assets) comprised of §§21.61 - 21.64, 21.67 - 21.70 and 21.72 - 21.76; and Subchapter G (Charter Amendments and Certain Changes in Outstanding Stock) comprised of §21.91 and §21.92.
The review is conducted pursuant to Government Code, §2001.039. Comments regarding the review of these chapters, and whether the reasons for initially adopting the sections under review continue to exist, will be accepted for 30 days following the publication of this notice in the Texas Register.
Any questions or written comments pertaining to this notice of intention to review should be directed to Everette D. Jobe, Senior Counsel, Texas Department of Banking, 2601 North Lamar Boulevard, Suite 300, Austin, Texas 78705, or by email to ejobe@banking.state.tx.us.
The commission also invites your comments on how to make these sections easier to understand. For example:
*Do the sections organize the material to suit your needs? If not, how could the material be better organized?
*Do the sections clearly state the requirements? If not, how could any section be more clearly stated?
*Do the sections contain technical language or jargon that is not clear? If so, what language requires clarification?
*Would a different format (grouping and order of sections, use of headings, paragraphing) make the sections easier to understand? If so, what changes to the format would ease understanding?
*Would dividing any section into two or more shorter sections be better? If so, what sections should be changed?
Any proposed changes to these sections as a result of the rule review will be published as proposed rules in the Texas Register . Proposed rules are subject to public comment for a reasonable period prior to final adoption by the commission.
TRD-200702003
Sarah J. Shirley
General Counsel
Texas Department of Banking
Filed: May 23, 2007
Title 7, Part 7
The State Securities Board (Agency), beginning June 2007, will review and consider for readoption, revision, or repeal Chapters 105, Rules of Practice in Contested Cases, and 106, Guidelines for the Assessment of Administrative Fines, in accordance with Texas Government Code, §2001.039. The rules to be reviewed are located in Title 7, Part 7, of the Texas Administrative Code.
The assessment made by the Agency at this time indicates that the reasons for readopting these chapters continue to exist.
The Agency's Board will consider, among other things, whether the reasons for adoption of these rules continue to exist and whether amendments are needed. Any changes to the rules proposed by the Agency's Board after reviewing the rules and considering the comments received in response to this notice will appear in the "Rules Proposed" section of the Texas Register and will be adopted in accordance with the requirements of the Administrative Procedure Act, Texas Government Code Annotated, Chapter 2001. The comment period will last for 30 days beginning with the publication of this notice of intention to review.
Comments or questions regarding this notice of intention to review may be submitted in writing, within 30 days following the publication of this notice in the Texas Register, to David Weaver, General Counsel, P.O. Box 13167, Austin, Texas 78711-3167, or sent by facsimile to Mr. Weaver at (512) 305-8310. Comments will be reviewed and discussed in a future Board meeting.
TRD-200701989
Denise Voigt Crawford
Securities Commissioner
State Securities Board
Filed: May 22, 2007
Comptroller of Public Accounts
Title 34, Part 1
The Comptroller of Public Accounts (comptroller) readopts all sections under Texas Administrative Code, Title 34, Part 1, Chapter 3, Subchapter B (Natural Gas):
§3.11. Penalty and Interest.
§3.12. Purchaser and/or Processor Reporting Requirements.
§3.14. Exemption of Certain Interest Owners from Gas Occupation Taxes.
§3.16. Reports, Payments, and Due Dates.
§3.17. Producer Reporting Requirements.
§3.18. Tax Reimbursement.
§3.19. Limitation for Collections and Refunds.
§3.20. Producer's Gross Cash Receipts.
§3.21. Exemption or Tax Reduction for High-Cost Natural Gas.
§3.22. Exemption for Hydrocarbons Produced from a Texas Experimental Research and Recovery Activity Well.
§3.23. Credits for Qualifying Low Producing Wells.
The Comptroller of Public Accounts (comptroller) readopts all sections under Texas Administrative Code, Title 34, Part 1, Chapter 3, Subchapter C (Crude Oil Production Tax):
§3.31. Occupation Tax on Oil Which Is Lost After Having Been Run to Lease Tank.
§3.33. Tax Due on Crude Oil Recovered by Reclamation Plants and Other Salvage Operations.
§3.34. Exemption of Certain Royalty Interests from Oil Occupation Taxes and Regulation Pipeline Taxes.
§3.35. Reporting Requirements for Producers and Purchasers.
§3.36. Estimated Tax Payment.
§3.37. Enhanced Oil Recovery Projects.
§3.38. Exemption for Hydrocarbons Produced from a Texas Experimental Research and Recovery Activity Well.
§3.39. Credits for Qualifying Low Producing Oil Leases.
§3.40. Tax Credit for Enhanced Efficiency Equipment.
The Comptroller of Public Accounts (comptroller) readopts all sections under Texas Administrative Code, Title 34, Part 1, Chapter 3, Subchapter K (Hotel Occupancy Tax):
§3.161. Definitions, Exemptions, and Exemption Certificate.
§3.162. Hotel Occupancy Tax Base and Collection of the Tax.
§3.163. Refund of Hotel Occupancy Tax.
The Comptroller of Public Accounts (comptroller) readopts all sections under Texas Administrative Code, Title 34, Part 1, Chapter 3, Subchapter L (Motor Fuel Tax--Prior to January 1, 2004):
§3.171. Records Required; Information Required.
§3.172. Transit Company Affidavit.
§3.173 Refunds on Gasoline and Diesel Fuel Tax.
§3.174. Incidental Highway Travel by Bonded Users.
§3.175. Liquefied Gas Tax Decal.
§3.176. Metering Devices Used To Claim Refund of Tax on Fuel Used in Power Take-Off and Auxiliary Power Units.
§3.177. Separate Liquefied Gas Tax Permits Required.
§3.178. Trip Permit in Lieu of Interstate Trucker Permit.
§3.180. Signed Statements for Purchasing Diesel Fuel Tax Free.
§3.182. Motor Fuel Transporting Documents.
§3.183. On-Highway Travel of Farm Machinery.
§3.184. Assignment of Refund Claims for Tax-Paid Gasoline Exported from Texas.
§3.185. Diesel Tax Prepaid User Permit.
§3.187. Documentation and Reporting of Imports and Exports, Import Verification Numbers, Export Sales by Distributors and Suppliers, and Diversion Numbers.
§3.189. Proof of Resale.
§3.190. Temperature Adjustment Conversion Table.
§3.193. Bad Debt Deductions.
§3.195. Electronic Filing of Reports and Due Date for Odd-Year Estimated Reports and Payments.
§3.196. Reports, Due Dates, Bonding Requirements, and Qualifications for Annual Filers.
§3.200. Transportation Services for Public School Districts.
§3.202. Common and Contract Carrier Registration, Reports, Due Dates, and Administrative Remedies.
§3.203. Diesel Fuel Tax Exemption for Water, Fuel Ethanol, and Biodiesel Mixtures.
The Comptroller of Public Accounts (comptroller) readopts all sections under Texas Administrative Code, Title 34, Part 1, Chapter 3, Subchapter W (Amusement Machine Regulation and Tax):
§3.601. Definitions, Changes in Ownership, Gross Receipts Regulations, and Record Keeping Requirements.
§3.602. Licenses and Certificates, Renewals and Due Dates, Occupation Tax Permits and Exemptions.
§3.603. Denials; Suspensions; Revocations; Violations; Hearings.
§3.605. Persons Who Repair, Maintain, or Service Amusement Machines.
§3.611. Refund on Licenses, Registration Certificates, or Occupation Tax Permits.
The Comptroller of Public Accounts (comptroller) readopts Texas Administrative Code, Title 34, Part 1, Chapter 3, Subchapter AA (Automotive Oil Sales Fee):
§3.701. Reporting Requirements.
The Comptroller of Public Accounts (comptroller) readopts Texas Administrative Code, Title 34, Part 1, Chapter 3, Subchapter BB (Battery Sales Fee):
§3.711. Collection and Reporting Requirements.
The Comptroller of Public Accounts (comptroller) readopts all sections under Texas Administrative Code, Title 34, Part 1, Chapter 3, Subchapter DD (Oil Field Cleanup Regulatory Fee):
§3.731. Imposition and Collection of the Oil Fee.
§3.732. Reporting Requirements for the Gas Fee.
The Comptroller of Public Accounts (comptroller) readopts Texas Administrative Code, Title 34, Part 1, Chapter 3, Subchapter EE (Boat and Boat Motor Sales and Use Tax):
§3.741. Imposition and Collection of Tax.
The Comptroller of Public Accounts (comptroller) readopts all sections under Texas Administrative Code, Title 34, Part 1, Chapter 3, Subchapter GG (Insurance Tax):
§3.809. Due Dates, Penalty and Interest, and Overpayments.
§3.811. Election by Reciprocal or Interinsurance Exchange Pursuant to the Insurance Code, Article 4.11C.
§3.820. Premium Tax Paid by Certain Purchasing Groups.
§3.822. Basis and Reporting of Surplus Lines Premium Tax, the Allocation of Premium for Surplus Lines and Independently Procured Premium Tax, and Multiple Agent Transactions for Surplus Lines Insurance.
§3.828. Workers' Compensation Insurance Gross Premiums for the Purpose of Maintenance Taxes.
§3.830. Premium Tax Credit for Examination Expenses and Valuation Fees.
§3.831. Gross Premium Definitions for Property and Casualty; Life, Accident, and Health; Health Maintenance Organizations; and Title Insurance Companies; and Clarification of the Taxation on the Distribution of Title Premiums.
§3.832. Assessment for the Office of Public Insurance Counsel (OPIC).
§3.833. Certified Capital Companies and Certified Investor Premium Tax Credits.
§3.834. Volunteer Fire Department Assistance Fund Assessment.
The Comptroller of Public Accounts (comptroller) readopts Texas Administrative Code, Title 34, Part 1, Chapter 3, Subchapter HH (Mixed Beverage Tax):
§3.1001. Mixed Beverage Gross Receipts, Receipts Excluded From Tax, Records Required, and Information Required.
The Comptroller of Public Accounts (comptroller) readopts Texas Administrative Code, Title 34, Part 1, Chapter 3, Subchapter II (Telecommunications Infrastructure Fund Assessment):
§3.1101. Telecommunications Receipts, Assessment Determination, Due Date for Assessment Report and Payment, Auditing, Records, and Assessments.
The Comptroller of Public Accounts (comptroller) readopts all sections under Texas Administrative Code, Title 34, Part 1, Chapter 3, Subchapter JJ (Cigarette and Tobacco Products Regulation):
§3.1201. Fee for Outdoor Advertising of Cigarettes or Tobacco Products.
§3.1202. Warning Notice Signs.
§3.1203. Approved Seller Training Programs.
§3.1204. Administrative Remedies for Violations of Health and Safety Code, Chapter 161, Subchapter H or K.
§3.1205. Delivery Sales of Cigarettes.
The Comptroller of Public Accounts (comptroller) readopts Texas Administrative Code, Title 34, Part 1, Chapter 3, Subchapter LL (Oyster Sales Fee):
§3.1261. Reports, Payments, and Record Keeping Requirements.
The Comptroller of Public Accounts (comptroller) readopts Texas Administrative Code, Title 34, Part 1, Chapter 3, Subchapter NN (Fireworks Tax):
§3.1281. Fireworks Tax.
The comptroller has reviewed Chapter 3, Subchapters B, C, K, L, W, AA, BB, DD, EE, GG, HH, II, JJ, LL, and NN, and determined that the reasons for initially adopting these rules continue to exist.
Notice of any changes to these rules 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 24, 2006, issue of the Texas Register (31 TexReg 2703). No comments were received concerning the readoption of these rules.
TRD-200702018
Martin Cherry
General Counsel
Comptroller of Public Accounts
Filed: May 23, 2007