Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 1 - CENTRAL ADMINISTRATION › Subchapter A - PRACTICE AND PROCEDURES › Division 1 - PRACTICE AND PROCEDURES › Section 1.2 - Definitions

Current through Reg. 49, No. 28; July 12, 2024
The following words and terms, when used in these rules,
						shall have the following meanings, unless the context clearly indicates
						otherwise.
(1) Agency--The Comptroller
					 of Public Accounts.
(2) AHS--The
					 Administrative Hearings Section of the Hearings and Tax Litigation Division of
					 the comptroller, which represents the agency in contested cases under these
					 rules.
(3) ALJ--Administrative law
					 judge, who is the presiding officer at a SOAH contested case hearing.
(4) APA--The Administrative Procedure Act
					 (Government Code, Chapter 2001).
(5) Authorized representative--A person
					 designated to represent the taxpayer, who may be an attorney licensed to
					 practice law in this state, a certified public accountant, or any other person
					 designated by the taxpayer who is not otherwise prohibited from appearing in
					 the hearing.
(6) Claimant--A person
					 claiming a refund.
(7)
					 Comptroller--The Comptroller of Public Accounts.
(8) Contested case--A proceeding in which the
					 legal rights, duties, or privileges of a party are to be determined by the
					 agency after an opportunity for an adjudicative hearing.
(9) Determination--A written notice from the
					 agency that a person is required to pay to the State of Texas a tax, fee,
					 penalty, or interest.
(10) Office
					 of Special Counsel for Tax Hearings--Agency staff who assist the comptroller in
					 rendering contested case orders and decisions.
(11) Party--Any person who has requested a
					 redetermination hearing or a refund hearing; agency staff, acting through the
					 AHS; and any other person admitted as a party under § 1.24 of this title
					 (relating to Interested Parties).
(12) Person--Any individual, partnership,
					 corporation, association, governmental subdivision, or public or private
					 organization of any character. It may also include an estate, trust, receiver,
					 assignee for benefit of creditors, trustee, trustee in bankruptcy, assignee, or
					 any other group or combination acting as a unit.
(13) Petition--A written request for official
					 action by the agency regarding the rights, duties, or privileges accorded to
					 the person making the request under a statute administered or enforced by the
					 agency.
(14) Petitioner--A person
					 petitioning for a redetermination.
(15) Pleading--Any document filed by a party
					 concerning the position or assertions in a contested case.
(16) Rules--The comptroller's rules of
					 practice & procedure, set forth in Chapter 1, Subchapter A, Division 1 of
					 this title.
(17) SOAH--The State
					 Office of Administrative Hearings, which is the state agency that has
					 jurisdiction to preside over hearings on the contested cases subject to these
					 rules.
(18) Tax Hearings
					 Attorney--An attorney from the AHS assigned to represent agency staff in a
					 contested case under these rules.