Emergency Sections An agency may adopt a new or amended section or repeal an existing section on an emergency basis if it determines that such action is necessary for the public health, safety, or welfare of this state. The section may become effective immediately upon filing with the Texas Register, or on a stated date less than 20 days after filing, for no more than 120 days. The emergency action is renewable once for no more than 60 days. Symbology in amended emergency sections. New language added to an existing section is indicated by the use of bold text. [Brackets] indicate deletion of existing material within a section. TITLE 19. EDUCATION Part II. Texas Education Agency Chapter 63. Student Services 19 TAC sec.63.22 The Texas Education Agency (TEA) adopts on an emergency basis new sec.63.22, concerning attendance services. House Bill 628, 72nd Legislature, amended the Texas Education Code (the Code), sec.21.039(a)(6), regarding the duties of public school attendance officers. The new section implements the requirements that public school attendance officers must refer to juvenile court any truant pupil who has unexcused voluntary absences for the amount of time specified under the Texas Family Code, sec.51.03(b)(2), or file a complaint against any recalcitrant person having parental control as provided in the Code, sec.4.25. The new section is being adopted on an emergency basis to allow school districts to comply with the legislative mandate which was effective September 1, 1991. The new section is adopted on an emergency basis under the Code, sec.21.039(a) (6), as amended by House Bill 628, 72nd Legislature, which provides public school attendance officers with the authority to proceed in juvenile court against any incorrigible pupil, or against any recalcitrant person having parental control as provided in the Code, sec.4.25. sec.63.22. Attendance Services.
    School districts shall offer attendance services as a part of the educational program of the district. The services shall be provided by attendance officer(s) to students and parents or persons having parental control as described in the Texas Education Code, sec.21. 039. Issued in Austin, Texas on September 19, 1991. TRD-9111896 Criss Cloudt Director, Planning Coordination Texas Education Agency Effective date: September 27, 1991 Expiration date: January 25, 1992 For further information, please call: (512) 463-9701 Chapter 78. Vocational and Applied Technology Education Subchapter B. Quality Work Force Planning 19 TAC sec.78.11 The Texas Education Agency (TEA) adopts on an emergency basis new sec.78.11, concerning fiscal agents for quality work force planning committees. The new section is adopted to allow private industry councils established under the Job Training Partnership Act (Public Law 97-300) to serve as fiscal agents for Quality Work Force Planning Committees. The 72nd Legislature, enacted the Texas Education Code, sec.16.155(h), authorizing funds for the planning committees established under sec.21.115(b). During the first special session, the legislature in Rider 18, General Appropriations Act-1991, approved funding for the staff and operating expenses of the committees. Since the Texas Education Code, sec.31.40(a) specifies that only institutions and programs approved by the State Board of Education and the Texas Higher Education Coordinating Board will be eligible for the distribution of funds allocated by the legislature, the new section is necessary to allow private industry councils to participate as fiscal agents in quality work force planning. The new section is being adopted on an emergency basis to allow the distribution of funds allocated by the legislature; to allow private industry councils to participate as fiscal agents in quality work force planning; and to allow councils to apply immediately for funds to hire committee staff and pay-related costs. The new section is adopted on an emergency basis under the Texas Education Code, sec.31.40(a), which provides the State Board of Education with the authority to allocate state and federal funds. sec.78.11. Fiscal Agents for Quality Work Force Planning Committees. Public independent school districts, education service centers, public institutions of higher education, and private industry councils established under the Job Training Partnership Act may serve as fiscal agents for Quality Work Force Planning Committees established under the Texas Education Code, sec.21. 115. Criteria for approval of fiscal agents shall be established by the agencies of the tri-agency partnership established under sec.78.10(m) of this title (relating to Integrated Vocational Technical Education and Training Delivery System for a Quality Work Force). Issued in Austin, Texas on September 19, 1991. TRD-9111894 Criss Cloudt Director, Planning Coordination Texas Education Agency Effective date: September 27, 1991 Expiration date: January 25, 1992 For further information, please call: (512) 463-9701 Chapter 89. Adaptations for Special Populations Subchapter G. Special Education Clarification of Provisions in Federal Regulations and State Law 19 TAC sec.89.211, sec.89.213 The Texas Education Agency (TEA) adopts on an emergency basis amendments to sec.89.211 and sec.89.213, concerning eligibility criteria and qualifications of special education personnel. The amendments implement the requirements of House Bill 2277, s1, 72nd Legislature, relating to the education of students with visual handicaps. The legislative action, effective September 1, 1991, adds requirements for assessment and instruction in braille reading and writing, and ensures literacy of "functionally blind" students. The legislation directs the agency to determine the criteria for a student to be classified as functionally blind. The amendments restructure existing eligibility requirements for students with visual handicaps to include the definition and criteria for the new category, and extend the requirement that a professional be certified to teach students with visual handicaps to include infants and those who are deaf-blind. The amendments are being adopted on an emergency basis to comply with the legislation and to ensure that students with visual handicaps receive the services to which they are entitled. The amendments are adopted on an emergency basis under the Texas Education Code, sec.11.052(b)(1) and (e)(2), as amended by House Bill 2227, sec.1, 72nd Legislature, which provides the State Board of Education with the authority to develop standards and guidelines for all special education services for the visually handicapped. sec.89.11. Eligibility Criteria. (a) (No change.) (d) Visually handicapped. (1) A student who is visually handicapped is one who: (A) has been determined by a licensed ophthalmologist or optometrist to have no vision or to have a serious visual loss after correction. The visual loss should be stated in exact measures of visual field and corrected visual acuity at distance and near in each eye. The report should also include prognosis whenever possible. If exact measures cannot be obtained, the eye specialist must so state and give best estimates ; and (B) has been determined by the following assessments to have a need for special services: (i) a functional vision evaluation by a professional certified in the education of students with visual handicaps or a certified orientation and mobility instructor.
      [For students having residual vision, a functional vision evaluation shall be performed. Functional vision shall be evaluated by a professional certified in the education of students with visual handicaps or a certified orientation and mobility instructor.] The evaluation must include the performance of tasks in a variety of environments requiring the use of both near and distance vision and recommendations concerning the need for a clinical low vision evaluation and an orientation and mobility evaluation; and (ii) a learning media assessment by a professional certified in the education of students with visual handicaps. The assessment must include recommendations concerning which specific visual, tactual, and/or auditory learning media are appropriate for the student and whether or not there is a need for ongoing assessment in this area. (2) A student who is visually handicapped is functionally blind if, based on the preceding assessments, the student will use tactual media (which includes Braille) as a primary tool for learning to be able to communicate in both reading and writing at the same level of proficiency as other students of comparable ability. (e)-(k) (No change.) sec.89.213. Qualifications of Special Education Personnel. (a)-(b) (No change.) (c) Teachers who hold a special education certificate, an academic teaching field or specialization, or endorsement may be assigned to any level of a basic special education instructional program serving students between the ages of three and 22, except for the following. (1)-(3) (No change.) (4) Teachers certified in the education of students with visual handicaps
        [deficient vision] shall be available to students who are visually handicapped through one of the school district's instructional options or through a cooperative arrangement with other school districts or an education service center. (5)-(8) (No change.) Issued in Austin, Texas, on September 19, 1991. TRD-9111898 Criss Cloudt Director, Planning Coordination Texas Education Agency Effective date: September 27, 1991 Expiration date: January 25, 1992 For further information, please call: (512) 463-9701 TITLE 28. INSURANCE Part I. Texas Department of Insurance Chapter 5. Property and Casualty Insurance Subchapter H. Cancellation, Denial, and Nonrenewal of Certain Property and Casualty Insurance Coverage 28 TAC sec.5.7015 The State Board of Insurance adopts on an emergency basis new sec.5.7015 concerning an insurer's refusal to write private passenger automobile coverage because the applicant did not have insurance prior to application. An imminent peril to the public welfare and a new requirement of state law require adoption of the new section on an emergency basis. Recent legislative amendments, effective September 1, 1991, have made enforcement of the Texas Motor Vehicle Safety-Responsibility Act (Texas Civil Statutes, Article 6701h) substantially more stringent and have resulted in a greatly increased demand for private automobile insurance. Unless insurers are prohibited from denying coverage at the applicable rate, there will be a significant segment of the driving population for which insurance will not be available at an affordable cost. As a result, some people will remain uninsured and at risk under the new enforcement provisions. At present, insurers are declining to write insurance because the applicant had no automobile insurance at the time of application. Frequently, justifiable reasons exist for an individual's not having had insurance coverage, such as being in the armed services, being out of the country, or driving a company-insured car. Further, the new requirement of state law makes it essential that all drivers come into compliance with the law. The unavailability of this insurance coverage on an affordable basis creates an imminent peril to the public welfare requiring the adoption of the rule on an emergency basis. The new section provides that it shall be an unfair or discriminatory act or practice for an insurer to refuse to insure an applicant for private passenger automobile insurance at the applicable rate classification because the applicant had no such insurance coverage prior to the application. The new section is adopted on an emergency basis under the Insurance Code, Article 1.04, which provides the State Board of Insurance with the authority to determine policy and rules in accordance with the laws of this state; the Insurance Code, Article 5.01, which gives the board sole and exclusive authority to determine and prescribe just, reasonable, and adequate rates and rating plans for motor vehicle insurers; the Insurance Code, Article 5.09, which prohibits discrimination or distinctions in favor of an insured having a like hazard, in the charge of premiums for insurance; the Insurance Code, Article 5.10, which authorizes the board to make and enforce rules and regulations not inconsistent with the provisions of Subchapter A (Motor Vehicle or Automobile Insurance) of Chapter 5 of the Insurance Code; and the Insurance Code, Article 21.21, which regulates trade practices in the business of insurance, including unfair acts and practices, and which gives the board authority to promulgate and enforce reasonable rules and regulations and to order such provision as is necessary to accomplish the purposes of this statute. sec.5.7015. Unfairly Discriminatory Acts or Unfair Practices.
          The following is hereby identified as an act or practice in the writing of motor vehicle insurance which constitutes unfair discrimination between individuals of the same class of hazard and an unfair practice: refusing to insure an applicant, at the applicable rate classification, for a private passenger automobile policy because the applicant had no motor vehicle insurance coverage prior to the application. No insurer may engage in the act identified in this section. Issued in Austin, Texas, on September 27, 1991. TRD-9111920 Angelia Johnson Assistant Chief Clerk Texas Department of Insurance Effective date: September 27, 1991 Expiration date: January 25, 1992 For further information, please call: (512) 463-6327 TITLE 31. NATURAL RESOURCES AND CONSERVATION Part IX. Texas Water Commission Chapter 320. Regional Assessments of Water Quality Program for Water Quality Assessment by Watershed 31 TAC sec.sec.320.1-320.9 The Texas Water Commission adopts on an emergency basis new sec.sec.320.1-320. 9, concerning regional assessment of water quality. These sections are adopted on an emergency basis to implement a program as required by Senate Bill 818, 72nd Legislature, 1991, which will assess and respond to serious water quality conditions existing in the state. The assessment and response to these conditions will, by their nature be time intensive and go beyond traditional approaches used to address water quality problems. Any further delay in implementing the assessment and response process will result in worsening the imminent peril to public health, safety, and welfare of citizens and the environment of the State. The purpose of these rules is to establish a program for the assessment of historical, existing, and projected water quality conditions in order to meet the goals of maintaining and improving the state's water resources. Water quality assessments shall be performed and biennial assessment reports shall be prepared for each watershed in the state. The assessment reports shall be prepared by river authorities, the commission, and governmental entities which have been designated by the commission to perform the assessments. The intent of developing water quality assessments in each watershed is to encourage a cooperative partnership and avoid duplication of efforts among the river authorities, local governments, and the commission. It is anticipated that this program will be implemented in two phases, with the first phase focusing on information gathering, and the second phase requiring an in-depth analysis of the information collected. The new sections are adopted on an emergency basis under the Texas Water Code, sec.sec.5.103, 5.105, and 26.011, which provides the Texas Water Commission with the authority to adopt rules necessary to carry out its powers and duties under the Code and all other laws of the State of Texas and to establish and approve all general policies of the commission. sec.320.1. Purpose. (a) The purpose of this chapter is to assess historical, existing, and projected water quality conditions in order to meet the goals of maintaining and improving the quality of the states water resources. Regional assessments of water quality shall be conducted pursuant to this chapter to provide the commission, river authorities, and local governments with sufficient information to take appropriate corrective action necessary to meet these goals. The intent of developing water quality assessments in each watershed is to identify water quality problem areas and to focus resources and future studies on these areas. The assessments will be a result of a cooperative partnership between river authorities, designated local governments, and the Texas Water Commission. The assessments will be conducted in a manner which avoids duplication of efforts by river authorities, local governments, and the Texas Water Commission. Additionally, the regional assessment program is designed to allow citizens and private organizations an opportunity for involvement in protecting the state's water resources. It is not the intent of these rules to require river authorities and designated local governments to reproduce information already contained in the files of the commission; however, the performance of a meaningful water quality assessment may require existing information to be compiled in a format which will allow for a comprehensive evaluation of the information. (b) It is the intent of these rules that the fees collected under this chapter recover no more than the actual costs of administering the new water quality management programs incurred by river authorities and designated local governments. Revenue generated by this chapter shall not be used by river authorities and designated local governments, to fund their existing programs. The commission shall ensure that water users and wastewater dischargers do not pay excessive amounts; and that no municipality shall be assessed costs for any efforts that duplicate water quality management activities carried out pursuant to rules implementing the Texas Water Code, sec.26.177. sec.320.2. Applicability. (a) The regional assessments of water quality apply to water in the state as defined in the Texas Water Code, sec.26. 001(5). (b) Regional assessments shall be conducted by river authorities, designated local governments or by the Texas Water Commission. The commission, either directly or through cooperative agreements and contracts with local governments, shall conduct regional assessments of watersheds where a river authority is unable to perform an adequate assessment of its own watershed. (c) This chapter may be periodically revised following the evaluation of submitted regional assessments. sec.320.3. Definitions and Abbreviations. (a) Definitions. The following words and terms, when used in these sections, shall have the following meanings, unless the context clearly indicates otherwise. (1) Aboveground storage tank-As defined in sec.334.122(b)(1) of this title (relating to Definitions). (2) Aquatic life-An indigenous species of aquatic or semi-aquatic life or wildlife. (3) Assessment report-A comprehensive record of historical, existing, and projected water quality conditions of a watershed. (4) Citizen monitoring-A program conducted by students or other volunteers involving the collection, management, and dissemination of environmental information. (5) County baseline map-State Department of Highways and Public Transportation county map in a digital format depicting site-specific locations in latitude and longitude coordinates. (6) Designated local government-A local government that has been designated through cooperative agreement or contract with the commission to perform a regional assessment pursuant to this chapter. (7) Element-A component and constituent of the regional assessment report. (8) Leaking petroleum storage tank-Those storage tanks which have been assigned a leaking petroleum storage tank (LPST) number by the Texas Water Commission. (9) Nonpoint source pollution-Human-made or human-induced pollution caused by diffuse sources that are not regulated as point sources, resulting in the alteration of the chemical, physical, biological, and/or radiological integrity of the water. (10) Outfall-A designated outfall pursuant to a commission issued discharge permit or NPDES permit. (11) Permit-As defined in the Texas Water Code, 26.001(18) (unless otherwise specified). (12) Petroleum product-As defined in 31 TAC sec.334.122(b)(12). (13) Pollution-The alteration of the physical, thermal, chemical, or biological quality of, or the contamination of, any water in the state that renders the water harmful, detrimental, or injurious to humans, animal life, vegetation, or property or to public health, safety, or welfare, or impairs the usefulness or the public enjoyment of the water for any lawful or reasonable purpose. (14) River authority (for purposes of this chapter only) -Any district or authority created by the legislature which contains an area within its boundaries of 10 or more counties and which is governed by a board of directors appointed or designated in whole or in part by the governor, or by the Texas Water Development Board, including without limitation the San Antonio River Authority, and other river authority or special district created under Article III, sec.52, subsection (b)(1) or (2), or Article XVI, sec.59, of the Texas Constitution that is designated by rule of the commission to comply with this chapter. (15) River basins and coastal basins-The river basins and coastal basins now defined and designated by the Texas Water Development Board as separate units for the purposes of water development and inter-watershed transfers, and as they are made certain by contour maps on file in the offices of the Texas Water Development Board, including, but not limited to, the rivers and their tributaries, streams, water, coastal water, sounds, estuaries, bays, lakes, and portions of them, as well as the lands drained by them. (16) Solid waste-As defined in sec.335.1 of this title (relating to Definitions). (17) Stream segment-The term "segment" refers to the surface waters of an approved planning area exhibiting common biological, chemical, hydrological, natural, and physical characteristics and processes. Segments will normally exhibit common reactions to external stresses (e.g., discharge or pollutants). Segments are enumerated using a four-digit number. The first two digits identify the basin in which the segment is located. The last two digits distinguish the segments within a particular river, coastal, or estuarine basin. Boundaries of bay and estuarine segments (identified with the number 24 as the first two digits) have not been precisely defined and are illustrated as approximations at this time. All designated segments are listed in Appendix A of sec.307.10 of this title (relating to Appendices A-D). (18) Stormwater drainage system-Man-made and natural features which function as a system to collect, convey, channel, hold, inhibit, retain, detain, infiltrate, or divert stormwater runoff. (19) Surface water-As defined in sec.307.3(a)(38) of this title (relating to Definitions and Abbreviations). (20) Superfund site-Any facilities identified in the State Registry pursuant to the Texas Health and Safety Code, sec.361.181 or on the National Priorities List pursuant to the Comprehensive Environmental Response Compensation and Liability Act, 42 United States Code, sec.9601 et seq, as amended. (21) Toxic materials-Any liquid, gaseous, or solid substance or substances in a concentration which, when applied to, discharged to, or deposited in the waters in the state, may exert a poisonous effect detrimental to man or to the propagation, cultivation, or conservation of animals, fish, or other aquatic life. (22) Unclassified waters-Those waters for which no classification has been assigned and which have not been identified in Appendix A of sec.307.10. (23) Underground storage tank-As defined in sec.334.2 of this title (relating to Definitions). (24) Wetlands-As defined in sec.307.3(a)(45). (25) Work plan-A document outlining the proposed scope of work, including a time schedule and cost expenditures, from the river authority or designated local government to perform a service and/or provide a comprehensive regional assessment of the watershed. (b) Abbreviations. The following abbreviations apply to this chapter: (1) assessment-Regional Assessment Of Water Quality to be performed biennially; (2) AST-aboveground storage tank; (3) code-Texas Water Code; (4) commission-Texas Water Commission; (5) CWA-Clean Water Act; (6) EPA-Environmental Protection Agency; (7) LPST-leaking petroleum storage tank; (8) NPDES-national pollutant discharge elimination system; (9) river authority-river authorities as defined in sec.320.3(a)(14) of this title (relating to Definitions) ; (10) TAC-Texas Administrative Code; (11) UST-underground storage tank; sec.320.4. Overview. The purposes stated in sec.320.1 of this title (relating to Purpose) shall be carried out by the performance of regional assessments of water quality within each watershed. The results of the assessments shall be provided to the governor, commission, and Texas Parks and Wildlife Department in biennial regional assessment reports. Each assessment shall include a work plan, draft assessment report, and final assessment report. In conducting the assessments, river authorities, designated local governments, and the commission shall create steering committees to assist in the coordination and development of the assessment reports. Additionally, these entities shall develop a public input process that provides for meaningful comments and review by private citizens and organizations on the regional assessments and reports. sec.320.5. Assessment Reports and Work Plans. (a) Work plans. The work plan shall set forth in detail how the river authority or designated local government proposes to develop the assessment as required by this chapter. The work plan shall contain, at a minimum, the following: (1) an introduction or summary of the work plan; (2) a water quality needs assessment, a problem statement, and any proposed solutions to address the problems; (3) main water quality objectives of the assessment; (4) the proposed methods or activities to be utilized in preparing the assessment. This shall include, but shall not be limited to, a list of existing information and sources to be used and any proposed new data or analyses to be produced; (5) a proposed budget, including an estimate of the costs which will be incurred in preparing the assessments for each year from 1992-1995. The budget should indicate whether any match of in-kind services will be provided by the river authorities or designated local government and whether the river authority or designated local government proposes to use existing staff, hire new staff, or contract out to perform the assessment; (6) a schedule outlining the major completion dates of the activities and methods to be utilized in conducting the assessment. These dates shall be depicted on a time-line chart; and (7) prioritization of the assessment elements, as identified in sec.320.6(b) of this title (relating to Elements of Assessment Reports). (b) Assessment reports. The purpose of the assessment reports is to present in a comprehensive format the results of the biennial regional assessments of water quality. The reports shall address significant water quality problems facing the watershed. Additionally, the reports shall focus on projected water quality conditions. The assessment reports shall be prepared in accordance with these rules. It is contemplated by these rules that the amount of detail in each biennial report will vary according to the time allowed for preparation, the resources available, the complexity of the issues facing the watershed, and the amount of input received by the river authority or designated local government from other local governments and individuals. (1) Each river authority or designated local government has the discretion to determine the extent to which a particular element needs to be discussed in the assessment report. Where the items required to be addressed in a particular element relate to things which do not present a threat of contamination to water quality in a watershed, the river authority or designated entity may so state, provide the reasons for that determination, and a brief description of the evaluation data analyses or other pertinent documentation used in reaching the decision. (2) Any conclusions in the assessment reports that have been drawn by river authorities and designated local governments shall be based on data, evaluations, and other factual information. When necessary, additional data collection will be part of the future overall assessment process. (c) Time of performance. The work plans and assessment reports shall be prepared in accordance with the following time schedule: (1) January 31 of odd-numbered years: submittal of work plans to commission; (2) July 1 of even-numbered years: submittal of draft regional assessment reports to commission; (3) October 1 of even-numbered years: submittal of final version of regional assessment reports to governor, Texas Parks and Wildlife Department, and commission. sec.320.6. Elements of Assessment Reports. (a) General requirements. The assessment reports shall be evaluated and organized by stream segment. Unclassified surface waters shall be grouped with the first downstream segment in the same watershed. All data and information maintained by the commission and pertinent to the completion of this section will be assembled by the commission and disseminated to those entities conducting regional assessments of water quality as required by this chapter. (1) Baseline maps shall be either a basin-wide surface water map, a basin-wide groundwater map, or county map. If necessary, a larger-scaled map than the county baseline map may be used, such as United States Geological Survey (U.S.G.S.) quadrangle maps. (2) All assessment report elements, as identified under subsection (b) of this section, requiring a site-specific location (e.g., locations of municipal and industrial wastewater discharges, superfund sites, etc.) shall be depicted on maps according to the sites' longitudinal and latitudinal coordinates. These coordinates with attributes sufficient to identify individual assessment elements shall be provided in an ASCII file format and placed on micro computer disks to be submitted to the commission. These files shall be consistent with the commission's computer database, software, database format, and geographical information system for a suitable importation of data. (b) Specific elements. The assessment report elements to be addressed areas follows: (1) a review of historic and current water quality monitoring data, to include the following: (A) brief description and status of water quality monitoring programs currently being conducted by the authority, other agencies, and any citizen monitoring; (B) evaluation of the capability of existing monitoring programs to adequately assess existing and potential water quality problems in the watershed; (C) specific recommendations for additional monitoring and data management needed to conduct future regional assessments; (D) monitoring plan which describes how the river authority will implement recommendations for additional monitoring in coordination with the commission; (E) brief description of any monitoring to evaluate nonpoint source loadings; and (F) depiction of all existing and proposed monitoring sites on a county baseline map; (2) a formulation of goals and objectives that encourage and promote citizen monitoring activities by the river authority or designated local government. This shall include, but not be limited to, the discussion of existing citizen monitoring programs and any measures taken by the river authority and local governments to implement citizen monitoring programs; (3) any measures taken by river authorities, cities, and others to promote public awareness of water quality issues and the opportunity for public involvement in water quality issues; (4) existing population figures for incorporated entities, counties, and special districts. Sources for population may be obtained through the Texas Water Development Board, Texas Population Totals/Bureau of the Census, Department of Commerce, Texas Natural Resources Information System, and incorporated entities' records within the watershed; (5) a basin-wide surface water baseline map of Texas depicting all segments, significant waterways, lakes, reservoirs, wetlands, and significant geographical features such as: city and county boundaries, and major roadways in a digital format in latitude and longitude coordinates; (6) a basin-wide groundwater baseline map depicting all minor and major aquifers, and significant geographical features such as: city and county boundaries, and major roadways in a digital format in latitude and longitude coordinates; (7) an identification and evaluation of wells (e. g., abandoned and/or improperly plugged domestic drinking water wells, oil and gas wells) which could lead to pollution of water in the state. Depict the identified well or field location on a county baseline map; (8) an inventory of permitted municipal wastewater disposal activities by: (A) name of permittee and permit number; (B) date of permit expiration and status of operations, (e.g., active, inactive, or not constructed plant); (C) brief description of facility operations and treatment processes (e. g., domestic wastewater treatment plant or dairy and treatment processes); (D) effluent limits (BOD5/TSS/NH3-N/DO) and any other parameters listed in the permit; (E) effluent set in pounds/day; (F) for agricultural facilities, estimated amount of waste produced (solids in pounds/day and liquid in gallons/day); maximum number of animals allowed under permit; (G) permitted daily average flow; (H) number/year of permit violations based on self-reporting data; and (I) depiction of all permitted municipal facilities discharge points on a county baseline map; (9) an inventory of permitted industrial wastewater disposal activities by: (A) name of permittee and permit number; (B) date of permit expiration and status of operations (e.g., active, inactive, or not constructed plant); (C) brief description of facility operations (e.g., steam electric station or organic chemical manufacturing plant) and treatment processes (e.g., disposal method such as surface water discharge, subsurface disposal or, if land disposal, include specific method such as irrigation, evaporation); (D) effluent limits listed in the permit either in pounds/day or concentration based; (E) permitted daily average flow; (F) number/year of permit violations based on self-reporting data; and (G) depiction of all permitted industrial facilities' discharge points on a county baseline map; (10) an inventory of stormwater permits, as defined in the Clean Water Act of 1987, sec.402(p) (added by the Water Quality Act of 1987, sec.405) 40 Code of Federal Regulations, Parts 122, 123, and 124, by: (A) name of permittee and permit number; (B) date of permit expiration and status of operations, (e.g., active, inactive, or not constructed) ; (C) publicly owned conveyances; (D) privately owned conveyances; (E) parameters listed in the permit; (F) proposed stormwater pollution control; (G) number/year of permit violations based on self-reported data; and (H) depiction of all permitted stormwater monitoring outfall sites on a county baseline map; (11) an inventory of solid waste management facilities and superfund sites to include the following, as applicable: (A) name of permittee; (B) hazardous waste permit number; (C) solid waste registration number; (D) solid waste management activities conducted at the site; and (E) depiction of all solid waste management facilities or superfund sites on a county baseline map. Distinguish federal and state superfund sites on the county baseline map; (12) an inventory by segment of aboveground storagetanks (ASTs) and petroleum underground storage tanks (USTs) including: (A) total number of ASTs and USTs in each segment; (B) total number of leaking petroleum storage tanks (LPSTs) in each segment; (C) storage tank registration numbers and location by street or other identifying address; (D) LPST registration numbers and location by street or other identifying address; and (E) location by street or identifying address of any known ASTs or USTs not registered with the commission; (13) identification and documentation of existing or potential water quality problems caused by toxic materials that could adversely impact human health, aquatic life, wildlife, or livestock; and an evaluation of the sources of toxic substances which contribute to each water quality problem identified. Depiction on a county baseline map the waters impacted by toxic materials and identification of the possible sources of pollution and source if known; (14) an evaluation of the health and integrity of aquatic life based on sampling data for fish, benthic invertebrates, and any other forms of aquatic life which may be of concern; identification of existing or potential conditions and sources of pollution which adversely impact aquatic life, and identification of threatened or endangered species which could be affected by diminished water quality; (15) sources of significant nonpoint source pollution which shall be depicted on a county baseline map. Land use maps shall be developed for areas where nonpoint source pollution has been identified as a threat to water quality. Best professional judgment shall be utilized in determining an appropriate scale for the land use maps. Principal pollutant(s) shall be identified and discussed in the narrative portion of the assessment; (16) identification and documentation of existing or potential water quality problems or impediments to uses caused by excessive growth of aquatic vegetation, and an evaluation of the factors contributing to the water quality problem identified; (17) identification and documentation of existing or potential water quality problems caused by other forms of pollution -such as oxygen-demanding organic materials, excessive particulate materials (suspended solids), elevated levels of dissolved salts, or elevated levels of bacterial indicators of fecal contamination; and an evaluation of the sources which contribute to each water quality problem identified; (18) an evaluation of the existing and proposed progress for collection and disposal of household waste, pesticides and toxic agricultural products in the watershed by the river authority or designated local government. The river authority or designated local government shall formulate basin-wide goals and objectives for use in the watershed to promote and encourage the development of such programs. The river authority or designated local government shall identify their perceived role in promoting these programs; (19) an identification of issues or instances where enforcement of water quality regulations by federal, state, or local governments is inadequate or has failed to correct water quality problems by the river authority or designated local government. The river authority or designated local government shall also identify water quality issues which are not adequately addressed as a result of the lack of authority on the part of state or local governments. The river authority or designated local government is encouraged to suggest possible solutions to any problems identified under this subsection, including the need for legislative action; (20) a description of federal, state, and local programs and/or actions that are responding to identified water quality problems; (21) any other water quality problems not previously identified pursuant to this section of the rule; (22) the regional assessment report which shall contain a brief narrative discussing those waterbodies that are of water quality concern. This should include, but not be limited to, the identification of high quality waters as well as waterbodies not meeting water quality standards; (23) a bibliography of previous water quality studies performed in the watershed. sec.320.7. Responsibilities of River Authorities and Designated Local Governments. (a) Steering committees. River authorities, designated local governments, or the commission shall organize and lead one basin-wide steering committee. The membership of the steering committees shall reflect a diversity of interests. The committees shall be comprised of appropriate state agencies (e.g., Texas Parks and Wildlife Department, General Land Office, Texas Department of Health, Texas Department of Agriculture, State Department of Highways and Public Transportation, Texas Water Commission, Texas Water Development Board, Texas State Soil and Water Conservation Board, and Texas Railroad Commission), political subdivisions, other governmental bodies, or individuals with an expressed interest in water quality matters within each watershed. (1) Size of committees. The steering committee should not be so small as to be unrepresentative, or so large as to become unmanageable. The size of the committee should be determined on a case-by-case basis by the complexity of the job to be done and the number of interested individuals. (2) Meetings. A regular schedule of committee meetings should be established as soon as possible. Meetings should be held as needed, and should have an agenda. River authorities are encouraged to involve the committee in the work plan process, as described in sec.320.5(a) of this title (relating to Assessment Report and Work Plans). (b) Public participation. River authorities, designated local governments, or the commission shall develop a public input process that provides for meaningful comments and review by private citizens and organizations. (c) Coordination. All local governments within the same watershed should cooperate with river authorities, designated local governments, or the commission in preparing the assessment. (d) General responsibilities. The river authority or designated local government shall be responsible for the professional quality, timely completion, and coordination of all drawings, maps, assessment reports, and other services required to be furnished by the river authority or designated local government under this chapter. The commission may require the river authority or designated local government to correct or revise any errors, omissions, or other deficiencies in any assessment report or services provided by the river authority or designated local government to ensure that such assessment reports and services fulfill the purposes of this chapter. (e) Distribution of report. The river authority or designated local government shall be responsible for the printing of all assessment reports and maps required by this chapter. The river authority or designated local government shall provide, at a minimum, 25 copies of each to the commission and shall provide sufficient copies for distribution and review under the river authority's or designated local governments public participation program and steering committee to fulfill the purposes of this chapter. sec.320.8. Local Government Responsibilities. (a) Local government responsibilities. Local government responsibilities are to assist the river authority or designated local government within the watershed in conducting the regional assessment information by providing data and other relevant water quality information that pertains to the watershed. (b) Designated local government. Where appropriate, the commission shall designate a local government to perform a regional assessment pursuant to this chapter. When this delegation occurs, the requirements under sec.320.7 of this title (relating to Responsibilities of River Authorities and Designated Local Governments) then apply to local governments. sec.320.9. Basin-wide Steering Committee Members' Responsibilities. (a) The committee's role is advisory in nature. Each committee member shall assist in identifying significant water quality issues within the watershed. (b) All agencies and organizations required to participate in the regional assessment shall provide available relevant water quality data to the river authorities, designated local governments, local governments, or the Texas Water Commission, as appropriate. Issued in Austin, Texas, on September 25, 1991. TRD-9111831 Jim Haley Director, Legal Division Texas Water Commission Effective date: September 25, 1991 Expiration date: January 23, 1992 For further information, please call: (512) 463-8069 Chapter 334. Underground and Aboveground Storage Tanks Subchapter H. Interim Reimbursement Program 31 TAC sec.334.310, sec.334.322 The Texas Water Commission (TWC) adopts on an emergency basis amendments to sec.334.310, and sec.334.322, concerning interim reimbursement program. The sections are adopted on an emergency basis in order to implement portions of House Bill 1214, 72nd Legislature, 1991. An emergency rules package implementing the legally mandated portion of the bill was published in the August 9, 1991, issue of the Texas Register (16 TexReg 4315) and this package will implement the remaining provisions. Section 334.310 has been amended to allow adjacent landowners to apply directly for fund reimbursement if they own land which has been contaminated by a petroleum product eligible for reimbursement under the petroleum storage tank reimbursement program, and if they choose to perform emergency abatement actions or choose to remediate the entire area contaminated by the spill. Hydraulic fluid and waste oil contamination spills are also eligible for reimbursement, but only if the landowner has an eligible petroleum storage tank on the site. Section 334.322 has been amended to define adjacent landowner. The amendments are adopted on an emergency basis under House Bill 1588 (71st Legislature, 1989) and House Bill 1214 (72nd Legislature, 1991), which requires the TWC to establish a Groundwater Protection Program, and to implement a reimbursement program to responsible parties who cleanup sites on their own initiative; and the Texas Water Code, sec.5.103 and sec.5.105, which provides the Texas Water Commission with the authority to adopt any sections necessary to carry out its powers and duties under the Texas Water Code and other laws of the State of Texas, and to establish and approve all general policy of the commission. sec.334.310. Requirements for Eligibility-Interim Period. (a) In order for a person to be an eligible owner or operator under this subchapter: (1) he/she must meet the other requirements of this chapter and must be: (A)-(D) (No change.) (E) a lender who forecloses and becomes the owner of property contaminated by a release of petroleum products from a tank described in subparagraph (A) of this paragraph
            [subsection (a)(iv)(B) of this section], and who performed corrective action in response to a release of petroleum products from such tank. (F) an adjacent landowner who can clearly prove that the land has been contaminated by a release of petroleum products from a tank described in subparagraph (A) of this paragraph which is not located on said land, and who performed corrective action in response to a release of petroleum products from such tank, and either: (i) performed emergency abatement actions by completing all the following: (I) notifying the executive director within 24 hours of discovery that the emergency condition exists; (II) notifying the local fire marshall (or state fire marshall if no local authority is available) within 24 hours; (III) taking actions necessary to protect against imminent danger to human health and safety by mitigating fire, explosion, and vapor hazards, by removing free product from structures, basements, sumps, etc., or performing other actions as deemed necessary by the executive director. Restoration of site to pre-existing conditions, cost of relocating utility structures, site assessment, and remediation are not considered part of emergency abatement activities. Any expenses incurred after 48 hours from commencement of the action must be approved by the executive director in writing; and (IV) having the release and threat ultimately confirmed by the executive director; or (ii) committed to undertake the entire cleanup of the leak and contamination from the tank on his property and on all other property by: (I) obtaining prior approval in writing from the executive director; (II) performing a site assessment to define the extent of the vertical and horizontal contamination at the time of the agreement; (III) entering into a legal agreement with the owner of the tank whereby the adjacent landowner agrees to indemnify and hold harmless the owner, operator, and other affected landowners for any corrective action or third party liability effective from the date of the agreement; and (IV) performing all corrective action in conformance with this chapter, and all other applicable rules and regulations. The applicable deductible for reimbursement under sec.334.312 of this title (relating to Owner/Operator Contribution) for cleanups undertaken by adjacent landowners under this subsection shall be the same as that applicable to the registered owner of the tank. (2)-(4) (No change.) (b)-(d) (No change.) (e) In no case will reimbursement be made under subsection (a)(1)(F) of this section for duplication of assessment and remediation activities involving the same contamination plume. There will be no reimbursement for adjacent landowner cleanup allowed under subsection (a)(1)(F) of this section for activities at a site which occur after the site has been designated for state lead cleanup under sec.334.84 of this title (relating to Corrective Action by the Commission). sec.334.322. Subchapter H Definitions. The following words and terms, when used in this subchapter, shall have the following meanings, unless the context clearly indicates otherwise. Adjacent landowner -A person who owns legal title to land which is within reasonably close proximity to property where a regulated underground storage tank or aboveground storage tank is located whether or not the land is contiguous to the property containing the tank. Issued in Austin, Texas, on September 25, 1991. TRD-9111832 Jim Haley Director, Legal Division Texas Water Commission Effective date: September 26, 1991 Expiration date: December 3, 1991 For further information, please call: (512) 463-8069 Chapter 334. Underground and Aboveground Storage Tanks Subchapter H. Interim Reimbursement Program 31 TAC sec.334.319 The Texas Water Commission (TWC) adopts on an emergency basis an amendment to sec.334.319, concerning interim reimbursement program. The section is adopted on an emergency basis in order to implement portions of House Bill 1214, 72nd Legislature, 1991. The section implements new provisions limiting the liability of lenders who exercise control over property involving an underground or aboveground storage tank prior to foreclosure, or a lender who forecloses on property and with due diligence removes the tank and remediates the property. The section is adopted on an emergency basis under House Bill 1588 (71st Legislature, 1989) and House Bill 1214 (72nd Legislature 1991), which requires TWC to establish a Groundwater Protection Program, and to implement a reimbursement program to responsible parties who cleanup sites on their own initiative; and TWC, s5.103 and sec.5.105, which provides the Texas Water Commission with the authority to adopt any sections necessary to carry out its powers and duties under the Texas Water Code and other laws of the State of Texas, and to establish and approve all general policy of the commission. sec.334.319. Administrative Penalties and Other Actions-Initial Period. (a) Nothing in this subschapter precludes the commission from issuing orders, assessing administrative penalties, or taking any other action permitted by law against any person for violation of any statute, any rule of the commission, or any order of the commission. (b) Notwithstanding subsection (a) of this section, a lender, as defined in sec.334.322 of this title (relating to Subchapter H Definitions), is not liable as an owner or operator under this subchapter solely because the lender holds indicia of ownership to protect a security or lienhold interest in property. A lender is not liable under this subsection if: (1) the lender has a security or lienhold interest as security for a loan to finance the acquisition or development of property, to finance the removal, repair, replacement, or upgrading of a regulated tank, or to finance the performance of corrective action in response to a release of a regulated substance from a tank, and the security or lien-hold interest is in: (A) an underground or aboveground storage tank; (B) real property on which an underground or aboveground storage tank is located; or (C) in any other personal property attached to or located on property on which an underground or aboveground storage tank is located; or (2) the real or personal property described in paragraphs (1)(A)-(C) of this subsection constitutes collateral for a commercial loan. (c) A lender that exercises control over property described under subsection (b) of this section before foreclosure to preserve the collateral or to retain revenues from the property for the payment of debt, or that otherwise exercises the control of a mortgagee in possession, is not liable as an owner or operator under this subchapter unless that control leads to action that the executive director finds is causing or exacerbating contamination associated with the release of a regulated substance from a tank located on the property. (d) A lender that has a bona fide security or lienhold interest in any real or personal property as described under subsection (b) of this section and that forecloses on or receives an assignment or deed in lieu of foreclosure and becomes the owner of that real or personal property is not liable as an owner or operator under this subchapter if the lender: (1) removes from service any underground or aboveground storage tanks on the property. A tank is removed from service when the actions defined in sec.334.55(b) of this title (relating to Permanent Removal from Service) have been properly completed; (2) undertakes, and with due diligence in a timely and persistent manner completes, corrective action in response to any release from those tanks. A lender acts with due diligence when the lender executes the corrective action in conformance with Subchapter D of this chapter (relating to Release Reporting and Corrective Action), or as otherwise directed by the executive director; and (3) performs the removal and corrective action in accordance with all applicable commission rules. (e) A lender acting under subsection (d) of this section must begin removal of the tank from service or corrective action within 90 days after the date on which the lender becomes the owner of the property. (f) A coporate fiduciary or its agent is not liable in an individual capacity as an owner or operator under this chapter solely because: (1) the corporate fiduciary or its agent has legal title to real or personal property for purposes of administering a trust or estate of which the property is a part; or (2) the corporate fiduciary or its agent does not have legal title to the real or personal property but operates or manages the property under the terms of an estate or trust of which the property is a part. (g) Subsection (f) of this section does not relieve a trust, estate, or beneficiary of any liability the trust, estate, or beneficiary may have as an owner or operator under this chapter. Issued in Austin, Texas, on September 25, 1991. TRD-9111951 Jim Haley Director, Legal Division Texas Water Commission Effective date: September 30, 1991 Expiration date: January 28, 1992 For further information, please call: (512) 463-8069 TITLE 34. PUBLIC FINANCE Part I. Comptroller of Public Accounts Chapter 3. Tax Administration Subchapter A. General Rules 34 TAC sec.3.8 The Comptroller of Public Accounts adopts on an emergency basis an amendment to sec.3.8, concerning informant's recovery payment limitations. This emergency amendment is necessitated by Senate Bill 1108, adopted by the 72nd Legislature, 1991, which is effective September 1, 1991. This legislation allows the state to pay a maximum of 5.0% to an informant from the funds recovered under the contract by the state. The section is revised to eliminate the $10,000 limitation and states that any contract to pay an informant must be executed in advance of any investigation or audit. The amendment is adopted on an emergency basis under the Tax Code, sec.111.002, which provides the comptroller with the authority to prescribe, adopt, and enforce rules relating to the administration and enforcement of the provisions of the Tax Code, Title 2. sec.3.8. Informant's Recovery Payment Limitations. (a) No payment may be paid to an informant without the execution of a contract signed by both the informant and the comptroller. The contract must be executed in advance of any investigation or audit activity by the comptroller. (b)-(c) (No change.) (d) The amount of the payment is limited to 5.0% of the revenue recovered and applies only to amounts which are due to the state at the date the contract is executed
              [, or $10,000, whichever is smaller, unless the comptroller has negotiated with the claimant for an amount over $10,000 but in no event in an amount over 5.0% of the revenue recovered]. This limitation applies to the payment to be paid from all claims and causes of action whatsoever as have arisen or may arise in connection with the information provided to the state by the informant. (e) (No change.) (f) Payment will not be made to any informant before the expiration of six months after the recovery of state money or property is complete and uncontested
                [Any informant payments in an amount less than $10,000 will be paid from the comptroller's appropriations if the information concerns tax revenue and the money is available. Contracts for payment for information in excess of $10,000 or as a result of information on funds or property unrelated to tax revenue will be made subject to specific appropriation by the legislature] . (g)-(h) (No change.) Issued in Austin, Texas, on September 25, 1991. TRD-9111786 Martin Cherry Chief, General Law Section Comptroller of Public Accounts Effective date: September 25, 1991 Expiration date: January 23, 1992 For further information, please call: (512) 463-4028 Subchapter O. State Sales and Use Tax 34 TAC sec.3.298 The Comptroller of Public Accounts adopts on an emergency basis an amendment to sec.3.298, concerning amusement services. The amendment makes changes authorized by the 72nd Legislature, 1991, First Called Session. Effective October 1, 1991, nonprofit country clubs and other social and recreation clubs described by the Internal Revenue Code of 1986, sec.501(c)(7), are required to collect sales tax from their members on various fees and dues such as initiation fees, membership dues, green fees, etc. Additionally, amusements provided jointly by the state, a municipality, county, school district, special district, political subdivision of the state or the United States and a for-profit group are subject to sales tax. See subsection (g) of this section for specific exclusions from the amusement services exemption. The amendment is adopted on an emergency basis under the Tax Code, sec.111.002, which provides the comptroller with the authority to prescribe, adopt, and enforce rules relating to the administration and enforcement of the provisions of the Tax Code, Title 2. sec.3.298. Amusement Services. (a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1)-(5) (No change.) (6) Sales price of membership to Private clubs, social clubs, and other Internal Revenue Code of 1986, sec.501(c)(7), organizations -The sales price to private and social clubs includes dues, initiation fees, and other charges, assessments, and fees required for a special privilege, status, or membership classification in a private club or organization. Whether or not the club has its own facilities is not relevant. Receipts subject to tax under the Texas Alcoholic Beverage Code, s202.02, are not included in the sales price of an amusement service. (7)
                  [(6)] Seller of admissions to amusement services-A person who sells more than 10 admissions to amusement services during a 12-month period and includes those persons who hold themselves out as engaging, or who habitually engage, in the selling of admissions to amusement services. (8)
                    [(7)] Sale of an amusement service admission-The transfer of title to or possession of a ticket or other admission document for a consideration or the collection of an admission, membership, or enrollment fee, whether by individual performance, subscription series, or membership privilege, or through the use of a coin-operated or credit-card-operated machine. The consideration paid may secure the admission privilege for an individual or a group of individuals. The contract or agreement whereby the right is secured for a provider to offer an amusement, recreation, or entertainment as an amusement service is not the sale of an admission to an amusement service and is not subject to sales tax, such as the paying of a fee to a singer for a performance that will be provided by the payer of the fee as an amusement service through the sales of tickets. (b) Charges to private club members and guests. The membership dues, initiation fees, and other assessments and fees charged for a special privilege, status, or membership classification in a private club or organization, including organizations designated as Internal Revenue Code of 1986, sec.501(c)(7),
                      are taxable. Taxable fees for special privileges in the organization include, but are not limited to, liquor pool dues, boat slip rental fees, golf cart storage fees, locker rental fees, locker room use fees, and fees for access to the restaurant and bar. Separate charges for amusement services by persons operating clubs or other facilities over and above amounts received for membership or initiation fees, such as green fees or fees for admissions to swimming pools, racketball courts, or tennis courts, are also taxable. Initiation fees which are refundable, as evidenced by a written agreement, are not taxable. [For charges for amusement services provided by nonprofit organizations, see subsection (g) of this section.] (c)-(f) (No change.) (g) Exemptions. (1) Sales tax is not due on the sale of an amusement service if the service is provided exclusively: (A) by a nonprofit organization, corporation, or association , other than social and recreational clubs described by the Internal Revenue Code of 1986 sec.501(c)(7),
                        if the proceeds do not go to the benefit of an individual, except as a part of the services of a purely public charity. Initiation and membership fees and other assorted fees charged by such a nonprofit organization, corporation, or association are not taxable. Examples would include: organizations, corporations, or associations recognized as nonprofit organizations under the Internal Revenue Code, s501(c), [nonprofit country clubs,] Kiwanis clubs, labor unions, and ex-students organizations. Social and recreational clubs described by the Internal Revenue Code of 1986, sec.501(c)(7), do not qualify for this exemption even though organized as nonprofit organization
                          ; (B)-(G) (No change.) (2) (No change.) (3) Except as provided by paragraph (8) of this subsection a
                            [A] nonprofit group may hire a for-profit organization to provide the expertise to produce an event without loss of the exemption provided by paragraph (1)(A) of this subsection. The nonprofit organization must hold itself out as the provider of the amusement and may not be a joint venturer with the for-profit entity. (4)-(7) (No change.) (8) Unless the event is for educational purposes an agency of this state city county school district special district political subdivision of this state or the United States that hires a for-profit organization, or any other organization not listed in the Tax Code sec.151.3101(a)(1) to provide the expertise to produce or provide a musical concert or other amusement event loses the exemption provided in paragraph (1) of this subsection. These organizations must collect sales tax on admissions to amusement events provided by or in conjunction with the for-profit organization or other organizations not listed in the Tax Code, s151.3101(a)(1). (h)-(j) (No change.) Issued in Austin, Texas, on September 27, 1991. TRD-9111921 Martin Cherry Chief, General Law Section Comptroller of Public Accounts Effective date: October 1, 1991 Expiration date: January 29, 1992 For further information, please call: (512) 463-4028 Subchapter O. State Sales and Use Tax 34 TAC sec.3.314 The Comptroller of Public Accounts adopts an emergency the repeal of sec.3. 314, concerning wrapping, packing, packaging supplies, containers, labels, tags, and export packers. This section is being repealed on an emergency basis because of extensive changes in the Tax Code that caused a new rule to be needed. The repeal is adopted on an emergency basis under the Tax Code, sec.111.002, which provides the comptroller with the authority to prescribe, adopt, and enforce rules relating to the administration and enforcement of the provisions of the Tax Code, Title 2. sec.3.314. Wrapping, Packing, Packaging Supplies, Containers, Labels, Tags, and Export Packers. Issued in Austin, Texas, on September 30, 1991. TRD-9111945 Martin Cherry Chief, General Law Section Comptroller of Public Accounts Effective date: October 1, 1991 Expiration date: January 29, 1992 For further information, please call: (512) 463-4028 The Comptroller of Public Accounts adopts on an emergency basis new sec.3. 314, concerning wrapping, packing, packaging supplies, containers, labels, tags, and export packers. The rule is adopted on an emergency basis to provided notice to affected persons about significant changes to the Tax Code that are effective October 1, 1991. The 72nd Legislature, 1991, First Called Session repealed sec.151.321, Tax Code, and amendments were made to other provisions of the Tax Code regarding wrapping and packaging materials. The new section makes distinctions between wrapping and packaging supplies purchased for use during the manufacturing process, wrapping and packaging supplies used after the manufacturing process is complete, and wrapping and packaging supplies used by persons other than manufacturers in delivering or otherwise furthering the sales of taxable items. Because of extensive changes to the rule, the current sec.3.314 is being repealed on an emergency basis. The new section is adopted on an emergency basis under the Tax Code, sec.111. 002, which provides the comptroller with the authority to prescribe, adopt, and enforce rules relating to the administration and enforcement of the provisions of the Tax Code, Title 2. sec.3.314. Wrapping, Packing, Packaging Supplies, Containers, Labels, Tags, and Export Packers. (a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Containers-Glass, plastic, or metal bottles, cans, barrels, and cylinders. (2) Manufacturers-Those persons covered by the provisions of sec.3.300 of this title (relating to Manufacturing; Custom Manufacturing; Fabricating; Processing). (3) Packaging supplies-All internal and external wrapping, packing, and packaging supplies including wrapping paper, wrapping twine, bags, boxes, cartons, crates, crating material, pallets, tape, rope, rubber bands, metal bands, labels, staples, glue, mailing tubes, excelsior, straw, cardboard fillers, separators, shredded paper, ice, dry ice, cotton batting, shirt boards, and hay lath. (4) Nonreturnable container-A container other than a returnable container. (5) Returnable container-A container of a kind customarily returned for reuse by the buyer of the contents. (b) Manufacturers. (1) Sales or use tax is not due on containers or packaging supplies purchased by manufacturers for use as a part of the completion of the manufacturing process. For the purposes of this section, the manufacturing process is complete when the tangible personal property being produced has been packaged by the manufacturer as it will be sold. For example, toothpaste may be sold at retail in a tube enclosed in a box. Multiple units of the boxed toothpaste are placed in shipping containers by the manufacturer. A label is placed on the shipping container identifying the product. The manufacturer then places these labelled boxes on a pallet and covers them with shrink-wrap for shipment, either to the manufacturer's distribution center, the manufacturer's warehouse or to the manufacturer's customer. The toothpaste manufacturer may purchase the tubes, boxes, shipping containers, labels, pallets, and shrink-wrap tax free. Any additional packaging necessary to transfer the product from the manufacturer's distribution center, or from the manufacturer's warehouse to the manufacturer's customer would also be exempt from tax. (2) Packaging supplies do not include returnable containers. See subsection (e) of this section. (c) Sale of packaging supplies to persons other than manufacturers. Sales or use tax is due on the sale of packaging supplies to persons who repack tangible personal property prior to sale, produce shippers who are not original producers, wholesalers, retailers, and service providers for use in delivering, expediting, or furthering in any way: (1) the performance of a taxable or nontaxable service; (2) the rental of tangible personal property; or (3) the sale of tangible personal property. (d) Combination businesses. A business may process tangible personal property for sale as well as purchase tangible personal property for resale that requires no further processing. For example: (1) a fast-food restaurant is considered to be processing tangible personal property for sale. The restaurant may also sell tangible personal property without further processing, such as soft drinks, doughnuts, or candy. The fast- food restaurant may purchase all packaging supplies tax free even though a portion of the packaging supplies are used in packaging or serving a nonprocessed product; (2) a grocery store purchases tangible personal property for resale, but also processes food and food products. A grocery store's meat department or snack bar may be processing as well as re-packaging food and food products. If the packaging supplies used by the departments that process are clearly distinguishable from those packaging supplies used in the nonprocessing department, the processing department's packaging supplies may be purchased tax free. (e) Containers. Sales or use tax is not due on: (1) containers when sold with the contents, if sales or use tax is not due on the sales price of the contents; (2) nonreturnable containers when sold without the contents to persons who place the contents in the container and sell the contents together with the container. Throwaway glass bottles are examples of nonreturnable containers; (3) returnable containers when sold with the contents in connection with the retail sale of the contents or when resold for refilling. An example would be an oxygen cylinder. Sales or use tax is due when the oxygen cylinder is purchased initially by the person who will fill it prior to the sale of the contents. (f) Labels and tags. Sales or use tax is due on labels and tags unless they are used as discussed in subsection (b) of this section. (g) Export packers. (1) An "export packer" is a person who packages property to be exported outside the territorial limits of the United States. (2) Crating and packaging supplies as listed in subsection (a)(3) of this section, when purchased by an export packer to export personal property, are exempt under the export clause of the United States Constitution, and the Texas Tax Code, s151.307, whether used to package the export packer's property, that of vendors shipping such property to their foreign customers, or that of purchasers who contract and pay for such services. (3) An export packer may give exemption certificates to suppliers on material purchases, but must maintain records showing which materials were used for the exempt purpose of exporting tangible personal property. (4) The export packer need not obtain a sales or use tax permit if all crating and packing supplies are purchased for exporting tangible personal property. Issued in Austin, Texas, on September 30, 1991. TRD-9111944 Martin Cherry Chief, General Law Section Comptroller of Public Accounts Effective date: October 1, 1991 Expiration date: January 29, 1992 For further information, please call: (512) 463-4028 Subchapter BB. Battery Sales Fee 34 TAC sec.3.711 The Comptroller of Public Accounts adopts on an emergency basis new sec.3. 711, concerning collection and reporting requirements. House Bill 1986, adopted in the 72nd Legislature, 1991, requires the comptroller to administer and enforce the collection of the battery fee beginning September 1, 1991, imposed on the wholesale or retail sale of a lead-acid battery of six volts or more not sold for resale. This emergency section provides for the collection and reporting of the fee. The new section is adopted on an emergency basis under the Tax Code, sec.111. 002, which provides the comptroller with the authority to prescribe, adopt, and enforce rules relating to the administration and enforcement of the provisions of the Tax Code, Title 2. sec.3.711. Collection and Reporting Requirements. (a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Dealer-A wholesaler, retailer, or any other person who sells or offers to sell lead-acid batteries. (2) Lead-acid battery-Any battery, new or used, which contains lead and sulfuric acid, in liquid or gel form. (3) Sale for resale-A sale of a lead-acid battery to a purchaser for the purpose of reselling the battery in the normal course of business in the form or condition in which it is acquired. A sale of a battery that is attached to or becomes an integral part of a vehicle, boat, or other equipment that is being sold, rented, or leased is not a sale for resale. (b) Collection and remittance of the fee. (1) Every dealer must collect the fee on each sale of a lead-acid battery of six volts or more, except a sale for resale or a sale for disposal or reclamation. A fee shall not be charged, collected, or allowed as an offset on a battery taken as a trade-in. (2) The fee is not due on the sale of a vehicle, boat, or other equipment that has a battery as an integral part of it. (3) The amount of the fee due must be separately stated on the invoice, bill, or contract to the customer and shall be identified as the Texas battery sales fee. (4) A dealer may not advertise, make public, indicate, or imply that the dealer will absorb, assume, or refund any portion of the fee. (c) Report forms. The battery sales fee is to be reported on the Texas battery sales fee/waste tire recycling fee report form as prescribed by the comptroller. The fact that the dealer does not receive the form or does not receive the correct form from the comptroller for the filing of the return does not relieve the dealer of the responsibility of filing a return and paying the required fee. (d) Reporting period. (1) Monthly filing. The battery sales fee is due and payable on or before the 20th day of the month following the end of each calendar month. Every dealer also required to report the waste tire recycling fee must file at the same time the battery sales fee is filed. Returns must be filed on a monthly basis unless a dealer qualifies as a quarterly filer under paragraph (2) of this subsection. (2) Quarterly filing. A dealer who owes an average, as computed for the year, of less than $50 for a calendar month or less than $150 for a calendar quarter is required to file a return and pay the fee on or before the 20th day of the month following the end of the calendar quarter. The waste tire recycling fee liability is not included in determining the requirement for quarterly filing; however, a dealer required to file the waste tire recycling fee return on a monthly basis must file the battery fee return at the same time. (e) Payment of the fee. (1) On or before the 20th day of the month following each reporting period, every person subject to the fee shall file a consolidated return for all businesses operating under the same fee payer number and remit the total fee due. (2) Every dealer may retain $ .025 for each fee (i.e., battery) reported and paid on his return. (3) The returns must be signed by the person required to file the return or by the person's duly authorized agent, but need not be verified by oath. (f) Records required. (1) Invoices or other records must be kept for at least four years after the date on which the invoices or records are prepared. (2) The comptroller or an authorized representative has the right to examine any records or equipment of any person liable for the fee in order to verify the accuracy of any return made or to determine the fee liability in the event no return is filed. (g) Exemptions. (1) Sales for resale are not subject to the fee. (2) The sale of a battery that under the sales contract is shipped to a point outside Texas is not subject to the fee imposed by this section if the shipment is made by the seller by means of: (A) the facilities of the seller; (B) delivery by the seller to a carrier for shipment to a consignee at a point outside this state; or (C) delivery by the seller to a forwarding agent for shipment to a location in another state of the United States or its territories or possessions. (3) Exports beyond the territorial limits of the United States are not subject to the fee. Proof of export may be shown only by: (A) a copy of a bill of lading issued by a licensed and certificated carrier showing the seller as consignor, the buyer or purchaser as consignee, and a delivery point outside the territorial limits of the United States; (B) documentation provided by a licensed United States customs broker certifying that delivery was made to a point outside the territorial limits of the United States; (C) formal entry documents from the country of destination showing that the battery was imported into a country other than the United States. For the country of Mexico, the formal entry document would be the pedimento de importaciones document with a computerized, certified number issued by Mexican customs officials; or (D) a copy of the original airway, ocean, or railroad bill of lading issued by a licensed and certificated carrier which describes the items being exported and a copy of the freight forwarder's receipt if the freight forwarder takes possession of the property in Texas. (h) Replacements covered by a warranty or service contract. (1) The replacement of a battery under a manufacturer's warranty, without an additional charge to the purchaser, is not the sale of a battery to the purchaser. This replacement, therefore, is not subject to the fee. (2) The replacement of a battery under an extended warranty or a service contract depends on the terms of the contract. (A) If the replacement is free of charge to the customer, the dealer is responsible for paying the fee. (B) If there is a charge to the customer for the replacement, the customer must pay the fee. Issued in Austin, Texas, on September 25, 1991. TRD-9111785 Martin Cherry Chief, General Law Section Comptroller of Public Accounts Effective date: September 25, 1991 Expiration date: January 23, 1992 For further information, please call: (512) 463-4028 Part IV. Employees Retirement System of Texas Chapter 73. Benefits 34 TAC sec.73.11, sec.73.21 The Employees Retirement System of Texas (ERS) adopts on an emergency basis amendments to sec.73.11 and sec.73.21, concerning Supplemental Retirement Program and reduction factors for age and retirement option. As a result of legislation passed by the 72nd Legislature and new actuarial assumptions, it has been necessary to adopt these amendments on an emergency basis in order to revise the factors used to calculate an optional annuity's equivalent of the standard annuity and reserve tables used to determine the amount necessary to fund retirement benefits. The amendments are adopted on an emergency basis under Title 8, the Texas Government Code, sec.815.105, which provides the Employees Retirement System of Texas with the authority to adopt mortality, service, and other tables the board considers necessary for the retirement system. sec.73.11. Supplemental Retirement Program. (a) For the purpose of this section: (1) "Supplemental Program" is the program of retirement benefits for commissioned peace officers and custodial officers established by Title 8, the Texas Government Code, sec.824.107 [Title 110B, Texas Civil Statutes, sec.24.107]. (2) (No change.) (b)-(c) (No change.) (d) The reserve factors for retirements with an effective date of January 31, 1991-August 31, 1991,
                              [after December 31, 1990] shall be those developed by the actuaries and based on the actuarial assumptions adopted by the board of trustees in September 1990. Reserve factors for retirements after September 1, 1991, based on the actuarial assumptions adopted by the board of trustees in September 1990, shall be those developed by the actuaries to recognize the pop- up feature and optional disability retirement annuities.
                                The reserve factors are adopted by reference and made a part of this rule for all purposes. Copies of these tables are available from the executive director of the Employees Retirement System of Texas at 18th and Brazos Streets, P.O. Box 13207, Austin, Texas 78711-3207. (e)-(f) (No change.) sec.73.21. Reduction Factor for Age and Retirement Option. (a) Adoption of tables for calculation of benefits. (1)-(3) (No change. ) (4) The 1992 reduction factors for optional forms of retirement annuities are independent of the gender of the member and the beneficiary and are based on the 1983 group annuity mortality table. The interest rate assumption is 8.5%. (5) Copies of these tables are available from the executive director of the Employees Retirement System of Texas at 18th and Brazos Streets, P.O. Box 13207, Austin, Texas 78711-3207. [The GA-51 male mortality] [table] Tables
                                  , along with the adjustments described in paragraphs (1)- (4)
                                    [(3)] of this subsection, are
                                      [is] adopted by reference and made a part of this rule for all purposes. (b) (No change.) (c) Reduction factors for Options 1-5. (1) Adoption of Tables. The option factors adopted by reference effective September 21, 1981 are hereinafter called the 1981 factors and are retained for the purposes described in this section. The
                                        [New option factors, hereinafter called the] 1984 factors, effective December 19, 1983,
                                          [have been developed by the actuaries and] are adopted by reference subject to the limitations of this subsection. The 1992 option factors, developed by the actuaries, are adopted by reference effective September 1, 1991. Sets
                                            [Both sets] of factors are available from the executive director of the Employees Retirement System at 18th and Brazos Streets, P.O. Box 13207, Austin, Texas 78711-3207. (2) Factors for use by the Employees Retirement System of Texas. (A)-(B) (No change.) (C) All optional annuities for service retirements and death benefit plans calculated with effective dates of January 1, 1984, through August 31, 1985, will be based on the higher of the 1981 factors or the 1984 factors for the option selected. All annuities for service retirement with effective dates of September 1, 1985-August 31, 1991,
                                              and death benefit plans effective on or after September 1, 1985, will be based on the 1984 factors. All service and disability annuities with a retirement date of September 30, 1991 and forward will be based on the 1992 factors. [(3) Factors for use by the Judicial Retirement System. Optional retirement annuities payable by the Judicial Retirement System are calculated using the 1981 factors.] (d) Reserve factors. (1) (No change.) (2) The reserve factors for retirements with an effective date of January 31, 1991-August 31, 1991
                                                [after December 31, 1990] shall be those developed by the actuaries and based on the actuarial assumptions adopted by the Board of Trustees in September 1990. Reserve factors for retirements after September 1, 1991, based on the actuarial assumptions adopted by the board of trustees in September 1990, shall be those developed by the actuaries to recognize the pop- up feature and optional disability retirement annuities.
                                                  The reserve factors are adopted by reference and made a part of this rule for all purposes. Copies of these reserve
                                                    [mortality] tables are available from the executive director of the Employees Retirement System of Texas at 18th and Brazos Streets, P.O. Box 13207, Austin, Texas 78711-3207. (e) (No change.) Issued in Austin, Texas, on September 26, 1991. TRD-9111877 Charles D. Travis Executive Director Employees Retirement System of Texas Effective date: September 26, 1991 Expiration date: January 24, 1992 For further information, please call: (512) 867-3336 Chapter 77. Judicial Retirement 34 TAC sec.77.11 The Employees Retirement System of Texas (ERS) adopts on an emergency basis an amendment to sec.77.11, concerning Reduction Factors for Age and Retirement Options-Judicial Retirement System of Texas Plan One and Judicial Retirement System of Texas Plan Two. As a result of legislation passed by the 72nd Legislature and new actuarial assumptions, it has been necessary to adopt these amendments on an emergency basis in order to revise the factors used to calculate an optional annuity's equivalent of the standard annuity and reserve tables used to determine the amount necessary to fund retirement benefits. The amendment is adopted on an emergency basis under the Texas Government Code, Title 8, sec.835.002 and sec.840.005, which provides the Employees Retirement System of Texas with the authority to adopt mortality, service, and other tables the board considers necessary for the retirement system. sec.77.11. Reduction Factors For Age and Retirement Options-Judicial Retirement System of Texas Plan One (JRS-I) and
                                                      Judicial Retirement System of Texas Plan Two (JRS-II). (a) Tables for calculation of optional factors. (1) The 1981 reduction factors for optional forms of retirement annuities are independent of the sex of the member and of the nominee and are based on the GA-51 Male Mortality Table projected with Scale C to 1970 with an age set forward of one year for retiring members and an age set back of four years for nominees. The interest assumption is 5.0%.
                                                        [The service retirement reduction factors for optional forms of service retirement annuities are independent of the sex of the member and of the nominee and are based on the UP-1984 Table with an age set back of one year for retiring members and an age set back of eight years for nominees. The interest assumption is 8.5%.] (2) The 1992 reduction factors for optional forms of retirement annuities are independent of the gender of the member and the beneficiary and are based on the 1983 Group Annuity Mortality Table. The interest rate assumption is 8.5%.
                                                          [The disability retirement reduction factors for optional forms of disability retirement annuities are independent of the sex of the member and of the nominee and are based on 85% of the 1965 Railroad Retirement Board Disabled Annuitants Mortality Table for disability retirees and on the UP-1984 Table with an age set back of eight years for nominees. The interest assumption is 8.5%.] (3) Copies of these tables are available from the executive director of the Employees Retirement System of Texas at 18th and Brazos Streets, P.O. Box 13207, Austin, Texas 78711-3207. The option tables
                                                            [UP-1984 Table], along with the adjustments described in [paragraphs (1) and (2) of] this subsection [and 85% of the 1965 Railroad Retirement Board Disabled Annuitants Mortality Table] are adopted by reference and made a part of this rule for all purposes. (b) Option factors. All optional annuities for service retirement, disability retirement, and death benefit plans under the JRS-I are calculated using the 1981 factors.
                                                              Option factors for service retirement ,
                                                                [and option factors for] disability retirement, and for death benefit plans
                                                                  for a member of the JRS-II are calculated using the 1992 factors. All option factors
                                                                    have been developed by the actuaries and are adopted by reference subject to the limitations of this subsection. Both sets of option factors are available from the executive director of the Employees Retirement System of Texas at 18th and Brazos Streets, P.O. Box 13207, Austin, Texas 78711-3207. (c) Formula for JRS-II
                                                                      reduction factors for death before age 65. (1)-(2) (No change.) [(d) Reduction factors for death before age 65.] (3) JRS-II reduction
                                                                        [Reduction] factors for death before age 65 have been developed by the actuaries
                                                                          and are adopted by reference subject to the limitations of this subsection. The set of reduction factors is available from the executive director of the Employees Retirement System of Texas at 18th and Brazos Streets, P.O. Box 13207, Austin, Texas 78711-3207. (d)
                                                                            [(e)] Reserve factors. [(1) The reserve factors vary by the age of the retiree and the age of the nominee, if applicable. The mortality basis is the UP-1984 Table with an age set back of one year for retirees and an age set back of eight years for nominees. The interest assumption is 8.5%. Member contributions are assumed to be 25% of the standard benefit reserve. For disability retirement, the mortality basis is 85% of the 1965 RRB Disabled Annuitant Mortality Table for disabled members.] The reserve factors for JRS-II
                                                                              are adopted by reference and made a part of this rule for all purposes. Copies of these tables are available from the executive director of the Employees Retirement System of Texas at 18th and Brazos Streets, P.O. Box 13207, Austin, Texas 78711-3207. [(2) The reserve factors for retirements with an effective date after December 31, 1990 shall be those developed by the actuaries and based on the actuarial assumptions adopted by the board of trustees in September 1990. The reserve factors are adopted by reference and made a part of this rule for all purposes. Copies of these tables are available from the executive director of the Employees Retirement System of Texas at 18th and Brazos Streets, P.O. Box 13207, Austin, Texas 78711-3207.] (e)
                                                                                [(f)] Dollar limitations for maximum annual benefit. Service retirement annuities shall conform to dollar limitations and applicable adjustments under the Internal Revenue Code of 1986 sec.415 (26 United States Code sec.415) as determined by the federal commissioner of internal revenue. Issued in Austin, Texas, on September 26, 1991. TRD-9111879 Charles D. Travis Executive Director Employees Retirement System of Texas Effective date: September 26, 1991 Expiration date: January 24, 1992 For further information, please call: (512) 867-3336