Source: http://www.sos.state.tx.us/texreg/archive/May122017/Proposed%20Rules/34.PUBLIC%20FINANCE.html
Timestamp: 2018-01-16 23:13:21
Document Index: 328410899

Matched Legal Cases: ['§3', '§151', '§151', '§151', '§151', '§151', '§151', '§151', '§151', '§3', '§151', '§3', '§151', '§3', '§3', '§3', '§151', '§151', '§3', '§614', '§111', '§111', '§3', '§614', '§614', '§3', '§2007', '§2007', '§111', '§9', '§9', '§9', '§9', '§9', '§9', '§9', '§9', '§313', '§313']

The Comptroller of Public Accounts proposes amendments to §3.285, concerning resale certificate; sales for resale. The section is being amended to reflect the changes made to Tax Code, §151.006 ("Sale for Resale") by House Bill 3319, 80th Legislature, 2007; Senate Bill 1, 82nd Legislature, First Called Session, 2011; Senate Bill 755, 84th Legislature, 2015; and Senate Bill 1396, 84th Legislature, 2015, which added new Tax Code, Chapter 163, relating to sales and use taxation of aircraft. Additional changes are made to incorporate guidance regarding sales for resale provided by the Texas Supreme Court in Combs v. Health Care Services Corp., 401 S.W.3d 623 (Tex. 2013); to memorialize longstanding comptroller policies that are not addressed in the existing section; and to make various other revisions to improve the clarity of the section.
Paragraph (10) is added to define the term "tax-free inventory." This definition is based upon Tax Code, §151.011(e) ("Use" and "Storage"), which establishes that the keeping or retaining of tangible personal property "for sale in the regular course of business" does not constitute a taxable use of that tangible personal property, as well as longstanding comptroller policy established in decisions such as Comptroller's Decision Nos. 31,088 (1995) and 32,194 (1998).
New subsection (b) is added to define the term "sale for resale." Subsequent subsections are relettered accordingly. Paragraph (1)(A) implements Tax Code, §151.006(a)(1). The language is derived from subsection (a)(2)(A) and (D) of the current section. Additional language is added to require that the purchaser acquire the taxable item for the purpose of selling it "with or as a taxable item." This phrase was added to Tax Code, §151.006(a)(1) by Senate Bill 1, 82nd Legislature, First Called Session, 2011. This legislative change affirms the comptroller's longstanding policy that a sale for resale may only be made to a purchaser engaged in the business of selling, leasing, or renting taxable items who intends to resell the tangible personal property or taxable service acquired with or as a taxable item--a transaction that is subject to sales and use tax as provided in Tax Code, Chapter 151. Additional language incorporates the limitation set out in Tax Code, §151.058(a) (Property Used to Provide Taxable Services and Sales Price of Taxable Services) and Tax Code, §151.302(c) (Sales for Resale).
Subsection (b)(5) memorializes longstanding comptroller policy that the sale of tangible personal property to a purchaser who acquires the tangible personal property for the purpose of reselling or transferring the tangible personal property outside of the United States or Mexico does not fall within the definition of a sale for resale. See, for example, Comptroller's Decision No. 29,343 (1993), which states, "Sales of goods destined for another country must qualify for exemption under §151.307 rather than §151.302." The paragraph refers purchasers buying taxable items for sale outside of the United States and Mexico to §3.323 of this title (relating to Imports and Exports).
Subsection (c), formerly subsection (b), is retitled from "Acceptance of resale certificate" to "Issuance and acceptance of resale certificates" because the subsection includes information related to a purchaser's issuance of a resale certificate as well as a seller's acceptance of a certificate. New paragraph (2) addresses when a purchaser may issue a resale certificate instead of paying sales or use tax on the purchase of a taxable item. Paragraph (2)(A) memorializes current comptroller policy that a purchaser must hold a Texas sales and use tax permit to issue a resale certificate. Refer to Comptroller's Decision No. 18,660 (1986). This requirement is consistent with the requirement that a sale for resale be made to a purchaser engaged in the business of selling taxable items. Paragraph (2)(A) also restates the information currently found in subsection (b)(3) and adds language to memorialize the comptroller's longstanding policy that a sale for resale includes the sale of tangible personal property for the purpose of maintaining the tangible personal property in a tax-free inventory. This is based on Tax Code, §151.011(e) ("Use" and "Storage") and Comptroller's Decision Nos. 31,088 (1995) and 32,194 (1998).
The remainder of the information currently provided in subsection (b)(1) of the current section is reorganized under new subsection (c)(3)(A). Current subsection (b)(2) is deleted and new subsection (c)(3)(B) is proposed to explain the good faith safe harbor in greater detail. This subparagraph memorializes longstanding comptroller policy regarding the elements required for such good faith acceptance. See STAR Accession No. 9105L1110D06 (May 20, 1991) and Comptroller's Decision Nos. 35,834 (1997), 48,258 (2009), and 105,608 (2012). This subparagraph also revises the statement in the current section that, in order to accept a resale certificate in good faith, a seller must lack actual knowledge that the sale is not a sale for resale and must take responsibility to notice the type business generally engaged in by the purchaser as shown on the resale certificate. For clarity and readability, these requirements are now described as follows: "the seller does not know, and does not have reason to know, that the sale is not a sale for resale." See Comptroller's Decision No. 48,258 (2009) ("The Comptroller has construed her rule to require 'no reason or basis for the seller to suspect that the certificate is invalid.' It reflects the 'should have known' concept.").
Comments on the proposals may be submitted to Teresa G. Bostick, Director, Tax Policy Division, P.O. Box 13528, Austin, Texas 78711-3528. Comments must be received no later than 30 days from the date of publication of the proposal in the Texas Register.
§3.285.Resale Certificate; Sales for Resale [(Tax Code, §§151.006, 151.054, 151.151, 151.152, 151.153, 151.154, 151.302, 151.707)].
(6) [(1)] Mexico--Within the geographical limits of the United Mexican States.
[(2) Sale for resale--A sale of:]
[(A) tangible personal property to a purchaser who acquires the property for the purpose of reselling it in the United States or Mexico in the normal course of business either in the form or condition in which it is purchased, or as an attachment to, or as an integral part of other tangible personal property;]
[(B) tangible personal property to a purchaser who acquires the property for the sole purpose of leasing or renting it in the United States or Mexico to another person, but not if incidental to the leasing or renting of real estate;]
[(C) tangible personal property to a purchaser who acquires the property for the purpose of transferring care, custody, and control of the property to a customer in the United States or Mexico as an integral part of a taxable service;]
[(D) a taxable service to a purchaser who obtains the service for the purpose of reselling it in the United States or Mexico in the normal course of business as an integral part of a taxable service; or]
[(E) a taxable service performed on tangible personal property that is held for sale by the purchaser of the taxable service.]
(11) [(3)] United States--Within the geographical limits of the United States of America or within the territories and possessions of the United States of America.
(c) [(b)] Issuance and acceptance [Acceptance] of resale certificates [certificate].
(1) A sale for resale as defined in subsection (b) [(a)(2)] of this section is not taxable.
(A) All gross receipts of a seller are subject to sales or use tax unless a properly completed resale or exemption certificate is accepted by the seller. A properly completed resale certificate contains the information required by subsection (g) of this section. See also §3.287 of this title (relating to Exemption Certificates).
[(2) A sale is exempt if the resale certificate is accepted in good faith and the seller lacks actual knowledge that the sale is not a sale for resale. It is the seller's responsibility to take notice of the type business generally engaged in by the purchaser as shown on the resale certificate.]
[(3)] [A resale certificate may be signed by a purchaser at the time of purchase if the purchaser intends to resell, lease, or rent the taxable item or transfer it as an integral part of a taxable service in the regular course of business.]
(C) [(4)] The seller should obtain a properly executed resale certificate at the time the taxable transaction occurs. All certificates obtained on or after the date the comptroller's auditor actually begins work on the audit at the seller's place of business or on the seller's records after the entrance conference are subject to verification. All incomplete certificates will be disallowed regardless of when they were obtained. The seller has 60 days from the date written notice is received by the seller from the comptroller in which to deliver the certificates to the comptroller. Written notice shall be given by the comptroller upon the filing of a petition for redetermination or claim for refund. For the purposes of this section, written notice given by mail is presumed to have been received by the seller within three business days from the date of deposit in the custody of the United States Postal Service. The seller may overcome the presumption by submitting proof from the United States Postal Service or by other competent evidence showing a later delivery date. Any certificates delivered to the comptroller during the 60-day period will be subject to independent verification by the comptroller before any deductions will be allowed. Certificates delivered after the 60-day period will not be accepted and the deduction will not be granted. See §3.282 of this title (relating to Auditing Taxpayer Records) and §3.286 of this title [(relating to Seller's and Purchaser's Responsibilities)].
(4) [(c)] Blanket resale certificate. A purchaser may issue to a seller a blanket resale certificate describing the general nature of the taxable items purchased for resale [may be issued to a seller by a purchaser who purchases only items for resale]. The seller may rely on the blanket certificate until it is revoked in writing.
(1) A seller in Texas may accept a resale certificate in lieu of tax from a [bona fide] retailer located outside Texas who purchases taxable items for resale in the United States or Mexico in a transaction that is a sale for resale, as defined in subsection (b) [(a)] of this section.
(2) The resale certificate must show the signature and address of the purchaser, the date of the sale, the state in which the purchaser intends to resell the item, the sales tax permit number or the registration number assigned to the purchaser by the state in which the purchaser is authorized to do business or a statement that the purchaser is not required to be permitted in the state in which the purchaser is authorized to do business. Mexican retailers who purchase taxable items for resale must show their Federal Taxpayers Registry (RFC) identification number for Mexico on the resale certificate and give a copy of their Mexican Registration Form to the Texas seller. An invoice describing the taxable item purchased and showing the exact street address or office address from which the taxable item will be resold must be attached to the resale certificate. The resale certificate must also state the type business engaged in by the purchaser and the type items sold in the regular course of business. A resale certificate may be accepted from the [bona fide] out-of-state retailer even if the Texas retailer ships or delivers the taxable item directly to a recipient located inside Texas.
(e) Taxable [Improper] use of items purchased for resale; items removed from tax-free inventory.
(1) Divergent use; paying tax on fair market rental value. When a taxable item [tangible personal property] is removed from a valid tax-free inventory for use in Texas, Texas sales tax is due. [Texas sales tax is not due on tangible personal property removed from a valid tax-free inventory for use outside the state.] When a taxable item [tangible personal property or a taxable service] purchased under a resale certificate is used for any purpose other than retention, demonstration, or display while holding it for sale, lease, or rental, or for transfer as an integral part of a taxable service, the purchaser is liable for sales tax based on the value of the taxable item [tangible personal property or taxable service] for the period of time used.
(A) [(2)] The value of tangible personal property is the fair market rental value of the tangible personal property. The fair market rental value is the amount that a purchaser would pay on the open market to rent or lease the tangible personal property for use. If tangible personal property has no fair market rental value, sales tax is due based upon the original purchase price.
(B) [(3)] The value of a taxable service is the fair market value of the taxable service. The fair market value is the amount that a purchaser would pay on the open market to obtain that taxable service. If a taxable service has no fair market value, sales tax is due based upon the original purchase price.
(C) [(4)] At any time the person using a taxable item [tangible personal property or a taxable service] may stop paying tax on the value of the taxable item [tangible personal property or the value of a taxable service] and instead pay sales tax on the original purchase price. When the person elects to pay sales tax on the original purchase price, credit will not be allowed for taxes previously paid based on value.
(2) [(5)] Donation of taxable item. A purchaser who gives a valid resale certificate instead of paying tax on the purchase of a taxable item [for tangible personal property or a taxable service] is not liable for sales tax on the taxable item when [tangible personal property or a taxable service] donated to an organization exempt under Tax Code, §151.309 (Governmental Entities), or §151.310(a)(1) and (2) (Religious, Educational, And Public Service Organizations), provided the purchaser did [does] not make a taxable use of the donated taxable item prior to its donation [tangible personal property or the donated taxable service].
(3) [(6)] Use of taxable item as a trade-in. A purchaser who gives a valid resale certificate instead of paying tax on [for] the purchase of a taxable item is liable for sales tax if the purchaser uses the taxable item as a trade-in on the purchase of another taxable item. Tax must be paid on the original purchase price of the taxable item used as a trade-in.
[(A) If the tax evaded by the invalid certificate is less than $20, the offense is a Class C misdemeanor.]
[(B) If the tax evaded by the invalid certificate is $20 or more but less than $200, the offense is a Class B misdemeanor.]
[(C) If the tax evaded by the invalid certificate is $200 or more but less than $750, the offense is a Class A misdemeanor.]
[(D) If the tax evaded by the invalid certificate is $750 or more but less than $20,000, the offense is a felony of the third degree.]
[(E) If the tax evaded by the invalid certificate is $20,000 or more, the offense is a felony of the second degree.]
(2) the number from the sales tax permit held by the purchaser or a statement that an application for a permit is pending before the comptroller with the date the application for a permit was made. If the application is pending, the resale certificate is valid for only 60 days, after which time the resale certificate must be renewed to show the [permanent] permit number. If the purchaser holds a Texas sales and use tax permit, the number must consist of 11 digits that begin with a 1[, 2,] or 3. Federal employer's identification (FEI) numbers or social security numbers are not acceptable evidence of resale. See also subsection (d)(2) of this section regarding registration numbers for retailers outside Texas;
(h) Form of a resale certificate. A resale certificate must be substantially either in the form of a Texas Sales and Use Tax Resale Certificate or a Border States Uniform Sale for Resale Certificate. [The comptroller adopts both certificates by reference. ] Copies of both certificates are available at comptroller.texas.gov [for inspection at the office of the Texas Register] or may be obtained [from the Comptroller of Public Accounts, Tax Policy Division, 111 W. 6th Street, Austin, Texas 78701-2913. Copies may also be requested ] by calling our toll-free number 1-800-252-5555. A seller may also accept as a resale certificate the Uniform Sales and Use Tax Certificate-Multijurisdiction promulgated by the Multistate Tax Commission and available online at http://www.mtc.gov. The Streamlined Sales and Use Tax Agreement Certificate of Exemption may not be accepted as a resale certificate. [In Austin, call 463-4600. (From a Telecommunication Device for the Deaf (TDD) only, call 1-800-248-4099 toll free. In Austin, the local TDD number is 463-4621.)]
TRD-201701748
Earliest possible date of adoption: June 11, 2017
The Comptroller of Public Accounts proposes amendments to §3.834 concerning volunteer fire department assistance fund assessment. This section is being amended to implement House Bill 7, 84th Legislature, 2015. Effective for fiscal years beginning on or after September 1, 2015, the calculation of the total amount of the Volunteer Fire Department Assistance Fund Assessment is amended to take into account appropriations for contributions to the Texas Emergency Services Retirement System under Government Code, §614.104(d) (Fund). In addition, effective for the fiscal years beginning on September 1, 2015 and September 1, 2016 only, the calculation of the total amount of the Volunteer Fire Department Assistance Fund Assessment is amended to take into account appropriations to the Texas A&M Forest Service for grants to volunteer fire departments.
Subsection (b) is reformatted and revised to include additional information. The subsection is reorganized into four paragraphs. Paragraph (1) addresses the total amount of the assessment for state fiscal years beginning September 1, 2013 and September 1, 2014 only. The term "fiscal year" is replaced with the defined term "state fiscal year." Paragraph (2) addresses the total amount of the assessment for state fiscal years beginning September 1, 2015 and September 1, 2016 only. This paragraph implements Sections 24 and 57 of House Bill 7, which reduce the calculation of the Volunteer Fire Department Assistance Fund Assessment for these years based upon appropriations to the Texas Emergency Services Retirement System and the Texas A&M Forest Service. Paragraph (3) addresses the total amount of the assessment for state fiscal years beginning on or after September 1, 2017. This paragraph implements Section 24 of House Bill 7. Paragraph (4) contains information from current subsection (b) relating to data used to calculate each insurer's portion of the assessment. The existing language is amended to incorporate the specific method for determining this amount based on the graphic that is currently attached to the rule. The graphic is no longer necessary and is deleted.
Mr. Currah also has determined that for each year of the first five years the rule is in effect, the public benefit anticipated as a result of enforcing the rule will be by conforming the rule to current statutory provisions. This rule is proposed under Tax Code, Title 2, and does not require a statement of fiscal implications for small businesses. There is no significant anticipated economic cost to individuals who are required to comply with the proposed rule.
The amendment is proposed under Tax Code, §111.002 (Comptroller's Rules; Compliance; Forfeiture) and §111.0022 (Application To Other Laws Administered By Comptroller), which provide the comptroller with authority to prescribe, adopt, and enforce rules relating to the administration and enforcement provisions of Tax Code, Title 2, and taxes, fees, or other charges which the comptroller administers under other law.
This section is being amended to implement House Bill 7, 84th Legislature, 2015, Sections 24 and 57 and Insurance Code, Chapter 2007.
§3.834.Volunteer Fire Department Assistance Fund Assessment.
(1) Annual statement--A comprehensive statement, in the format promulgated by the National Association of Insurance Commissioners (NAIC), of an insurer's financial condition, business operations, and activities, required to be filed with state insurance departments and the NAIC.
(2) Insurer--An insurance entity that is authorized to engage in business in this state, including a stock company, mutual, farm mutual, county mutual, Lloyd's plan, or reciprocal or interinsurance exchange, as of the assessment date.
(3) Net direct premium--The total gross direct premium written by an insurer, as reported to the Texas Department of Insurance and reflected on the insurer's NAIC Annual Statement State Page Exhibit for:
(A) policies of:
(i) homeowner's insurance;
(ii) fire insurance;
(iii) farm and ranch owner's insurance;
(iv) private passenger automobile physical damage insurance; and
(v) commercial automobile physical damage insurance; and
(B) the nonliability portion of a commercial multiple peril policy.
(4) State fiscal year--The time period from September 1 through August 31.
(5) [(4)] Twelve-month period--The time period from January 1 through December 31, which is the same as the tax year and NAIC Annual Statement period.
(b) Calculation of the assessment.
(1) For state fiscal years [Effective ] beginning September 1, [with tax year] 2013 and September 1, 2014, the comptroller shall assess against all insurers to which this section applies amounts necessary for each state fiscal year, as determined by the Commissioner of Insurance, to collect a combined total equal to the lesser of:
(A) $30 million; or
(B) the total amount that the General Appropriations Act appropriates from the volunteer fire department assistance fund account in the general revenue fund for that state fiscal year [or $30 million].
(2) For state fiscal years beginning September 1, 2015 and September 1, 2016, the comptroller shall assess against all insurers to which this section applies amounts necessary for each state fiscal year, as determined by the Commissioner of Insurance, to collect a combined total equal to the lesser of:
(B) the total amount that the General Appropriations Act appropriates from the volunteer fire department assistance fund account in the general revenue fund for that state fiscal year other than:
(i) appropriations for contributions to the Texas Emergency Services Retirement System made under Government Code, §614.104(d) (Fund); and
(ii) appropriations to the Texas A&M Forest Service for grants to volunteer fire departments in a total amount not to exceed $11,500,000.
(3) For state fiscal years beginning on or after September 1, 2017, the comptroller shall assess against all insurers to which this section applies amounts necessary for each state fiscal year, as determined by the Commissioner of Insurance, to collect a combined total equal to the lesser of:
(B) the total amount that the General Appropriations Act appropriates from the volunteer fire department assistance fund account in the general revenue fund for that state fiscal year other than appropriations for contributions to the Texas Emergency Services Retirement System made under Government Code, §614.104(d).
(4) Based [The comptroller will use the following formula, based] on premium data provided by the Texas Department of Insurance [that was] compiled from the NAIC Annual Statements filed by insurers, the comptroller will [to] calculate the amount of each insurer's assessment as follows:
(A) Divide each insurer's Texas net direct premiums written for the twelve-month period by the total of all insurers' Texas net direct premiums written for the twelve-month period.
(B) Multiply the ratios obtained in subparagraph (A) of this paragraph by the total assessment that the Commissioner of Insurance provides to the comptroller. The result is the assessment due from the insurer.
[Figure: 34 TAC §3.834(b)]
(c) Billing date and due date. The comptroller will bill the assessment on or before May 31. Payment of the assessment is due by August 1.
(d) Enforcement provisions. Tax Code, Title 2, Subtitles A (General Provisions) and B (Enforcement and Collection) , apply to the comptroller's administration, collection, and enforcement of the assessment under Insurance Code, Chapter 2007 (Assessment for Rural Fire Protection).
(e) Retaliatory taxes. The assessment may not be included on the retaliatory tax worksheet since insurers may recoup the assessment from policyholders.
(f) Recoupment of assessment. An insurer may recover an assessment under this section as provided under Insurance Code, §2007.005 (Recovery of Assessment). An insurer that recovers the assessment from its policyholders is required by Insurance Code, §2007.006 (Notice to Policyholders) to provide notice to each policyholder regarding the amount of the assessment being recovered on the declarations page, the renewal certificate, or a billing statement.
(g) Assessment final date. The amount that is assessed an insurer under Insurance Code, Chapter 2007, is final as of the date the billings are generated by the comptroller. The comptroller will not recalculate the amount due under this section to reflect any amendments to an insurer's Annual Statement. The assessment under Insurance Code, Chapter 2007 is not a deficiency determination under Tax Code, §111.008 (Deficiency Determination).
TRD-201701669
The Comptroller of Public Accounts proposes amendments to §9.1051 concerning definitions, §9.1052 concerning forms, §9.1055 concerning comptroller application review and agreement to limit appraised value and §9.1058 concerning miscellaneous provisions.
The amendment to §9.1051 updates the name of the division of the comptroller's office responsible for administration of Tax Code, Chapter 313 in paragraph (13) from the Economic Development and Analysis Division or ED&A to the Data Analysis and Transparency Division or DAT; updates the website for the United States Census Bureau in paragraph (25); and defines the term "assignment" in new paragraph (31) to clarify that it does not include partial assignments.
The amendments to §9.1052 updates the toll-free phone number for requesting forms from the comptroller and the web address for viewing and downloading forms on the comptroller's website, and changes "web site" to "website" in subsection (b). The amendment to §9.1052 also adopts by reference two existing forms with changes. In the form adopted by reference in subsection (a)(2), Section 4 on qualified property is being changed to request the county appraisal district in which the project is located, the total market value of all qualified property from all county appraisal district property records subject to the 313 agreement, the total value of all applicable exemptions for the qualified property, the total taxable value for school interest and sinking tax purposes for the qualified property, the limitation amount on appraised value specified as qualified in the 313 agreement, and the total taxable value for school maintenance and operations tax purposed for the qualified property. In the form adopted by reference in subsection (a)(2), Section 5B on wage and employment information for applications after January 1, 2014 is being changed to include the same questions in Section 5A, number 8; the rule defining qualifying jobs, that is, 34 TAC §9.1051(30), is being included in Section 5B question 6; parts of the titles for Sections 5A and 5B are being modified to boldface font; and Section 7 is being changed to state that it is only applicable to certain 3 digit projects. In the form adopted by reference in subsection (a)(3), the instructions are being updated to reflect that only 3 digit projects may have multiple applicants under a partial assignment.
Comments on the amendments may be submitted to Will Counihan, Director, Data Analysis and Transparency Division, Comptroller of Public Accounts, at Will.Counihan@cpa.texas.gov or at P.O. Box 13528, Austin, Texas 78711. Comments must be received no later than 30 days from the date of publication of the proposal in the Texas Register.
(13) Data Analysis and Transparency Division or DAT [Economic Development and Analysis Division or ED&A]--The Data Analysis and Transparency Division [Economic Development Division and Analysis Division] of the comptroller's office, or the division of the comptroller's office responsible for the administration of Tax Code, Chapter 313, acting through the designated division director or a representative thereof.
(25) Per capita income--Per capita money income in the past 12 months as determined by the United States Census Bureau and reported at its website http://www.census.gov [http://quickfacts.census.gov/qfd/states/48000.html].
(31) Assignment--A transfer by an agreement holder of all rights, benefits, obligations, or interests in an agreement to a successor agreement holder. This term does not include a partial assignment.
(b) Copies of the forms are available for inspection at the office of the Texas Register or may be obtained from the Comptroller of Public Accounts, P.O. Box 13528, Austin, Texas 78711-3528. The forms may be viewed or downloaded from the comptroller's website [web site], at https://www.comptroller.texas.gov/economy/local/ch313/forms.php [http://www.texasahead.org/tax_programs/chapter313/legal.php]. Copies may also be requested by calling our toll-free number, (800) 531-5441, extension 34679 [(800) 252-9121].
(a) A recipient of limited value under Tax Code, Chapter 313 shall notify immediately the comptroller, school district, and appraisal district in writing of any change in address or other contact [contract] information for the owner of the property subject to the limitation agreement for the purposes of Tax Code, §313.032. An assignee's or its reporting entity's Texas Taxpayer Identification Number shall be included in the notification.
(1) No later than October 1 of each year, the comptroller shall publish on its website [web site] a list and map of the areas that qualify as a strategic investment area using the most recently completed full calendar year data available as of September 1 of that year.
(f) To qualify as a series of agreements under Tax Code, §313.027(h), all agreements in the series must be held by the same agreement holder on closely related projects in which the first year of limitation for each agreement begins in different years.
TRD-201701705