reglab/statecodes huggingface dataset:
Texas Administrative Code › Title 31 - NATURAL RESOURCES AND CONSERVATION › Part 21 - TEXAS LOW-LEVEL RADIOACTIVE WASTE DISPOSAL COMPACT COMMISSION › Chapter 675 - OPERATIONAL RULES › Subchapter B - EXPORTATION AND IMPORTATION OF WASTE › Section 675.25 - Capacity Reservation for Small Quantity Generators

Current through Reg. 49, No. 28; July 12, 2024
(a) This section applies to non-party compact
				  waste imported into the host state.
(b) Of the annual statutory allotment for the
				  disposal of compact waste established in Texas Health and Safety Code, §
										401.207,
				  the Commission shall reserve 2,000 curies per fiscal year for the disposal of
				  non-party compact waste at the compact facility by small quantity
				  generators.
(c) By majority vote,
				  the Commission may increase the reserved amount in subsection (b) of this
				  section if the Commission determines that national demand for disposal of
				  low-level radioactive waste warrants an increase in the capacity reservation
				  for small quantity generators. A Commission decision to increase the
				  reservation amount under this subsection only applies to the fiscal year in
				  which the Commission approves the reservation increase. If the Commission
				  decides to increase the reserved amount in subsection (b) of this section then
				  it will post the increased reservation amount on its website for the duration
				  of the fiscal year in which it applies.
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 1.1 - Scope and Construction of Rules

Current through Reg. 49, No. 28; July 12, 2024
(a)
					 Matters subject to these rules. These rules apply to all phases of contested
					 case proceedings that may be referred to the jurisdiction of SOAH as provided
					 by Tax Code, §
											111.00455
					 and Government Code, §
											2003.101. Contested
					 cases under those sections relate to the collection, receipt, administration,
					 and enforcement of a tax imposed under Tax Code, Title 2 and any other tax,
					 fee, or other amount that the comptroller is required to collect, receive,
					 administer, or enforce under a law not included under Tax Code, Title 2.
					 Contested cases within the scope of these rules include disputed deficiency
					 determinations, disputed jeopardy determinations, and disputed denials of
					 refund claims. Pursuant to Tax Code, §
											111.1042(b),
					 an informal review of a claim for refund is not a contested case.
(1) Deficiency determinations. Tax Code,
					 §
												111.008
					 provides that if the comptroller is not satisfied with a tax report or the
					 amount of the tax required to be paid to the state, the comptroller may compute
					 and determine the amount of tax to be paid from information contained in the
					 report or from any other information available to the comptroller. Tax Code,
					 §
												111.009 provides
					 that a person having a direct interest in a deficiency may petition the
					 comptroller for a redetermination.
(2) Jeopardy determinations. Tax Code, §
												111.022
					 provides that if the comptroller believes that the collection of a tax required
					 to be paid to the state or the amount due for a tax period is jeopardized by
					 delay, the comptroller shall issue a determination stating the amount and that
					 the tax collection is in jeopardy. The amount is due and payable immediately
					 unless the taxpayer timely files a request for redetermination.
(3) Denial of refund claims. Tax Code, §
												111.105
					 provides that if the comptroller denies a refund claim filed pursuant to Tax
					 Code, §
												111.104, the person
					 claiming a refund may request a refund hearing.
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 1.3 - Representation and Participation

Current through Reg. 49, No. 28; July 12, 2024
(a)
					 Authorized representatives.
(1) A taxpayer
					 who is an individual may represent himself or herself at any stage of a
					 contested case. A taxpayer who is an individual may have one or more authorized
					 representative.
(2) A taxpayer that
					 is an entity must have at least one authorized representative.
(3) To represent a taxpayer, a representative
					 must have on file with the comptroller a written authorization. The
					 authorization may be satisfied by submitting the comptroller's Limited Power of
					 Attorney form (Form 01-137), or by authorization on a document that complies
					 with the requirements of Tax Code, §
												111.023.
(4) An authorized representative may be an
					 attorney, an accountant, or any other person of a taxpayer's choice.
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 1.4 - Computation of Time

Current through Reg. 49, No. 28; July 12, 2024
(a) Computing time
					 periods.
(1) When computing periods of time
					 prescribed or allowed in this subchapter:
(A)
					 the day of the act, event, or default from which the designated time period
					 begins to run is not counted; and
(B) the last day of the time period is
					 counted, unless it is a day on which the agency's offices are closed, in which
					 case the time period will end on the next day the agency's offices are
					 open.
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 1.5 - Filing Documents with SOAH or the Office of Special Counsel for Tax Hearings

Current through Reg. 49, No. 28; July 12, 2024
(a) Filing
					 requirement with SOAH. A party shall file documents that are required to be
					 filed with SOAH in accordance with SOAH Rules of Procedure. The date of filing
					 is determined by SOAH Rules of Procedure. The parties should refer to SOAH
					 Rules of Procedure, 1 TAC §§
											155.51(Jurisdiction);
					 155.53 (Request to Docket Case); and 155.101 (Filing Documents).
(b) Filing requirement with the Office of
					 Special Counsel for Tax Hearings. Contested case documents required to be filed
					 with the Office of Special Counsel for Tax Hearings are:
(1) a motion to dismiss under Government
					 Code, §
												2001.056
					 (Informal Disposition of Contested Case);
(2) a motion for rehearing and related
					 motions under Government Code, §§
												2001.141
					 -
					 2001.147
					 (Contested Cases: Final Decisions and Orders; Motions for Rehearing);
(3) a reply to a motion filed with the Office
					 of Special Counsel for Tax Hearings; and
(4) a brief or reply brief under §
												1.34
					 of this title (relating to Comptroller's Decisions and Orders).
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 1.6 - Service of Documents on Parties

Current through Reg. 49, No. 28; July 12, 2024
(a)
					 Service required. A party filing a contested case document shall also serve a
					 copy on each party in accordance with § 1.3 of this title (relating to
					 Representation and Participation). When SOAH has jurisdiction, a party shall
					 follow the SOAH Rules of Procedure. A party filing a document that is required
					 to be served must include a certificate of service as described in this
					 section. The sender has the burden of proving the date and time of service of a
					 document.
(b) Methods of service.
					 Service generally means sending or delivering a contested case document in
					 order to charge a party with receipt of it and subject a party to its legal
					 effect. Service may be made by the following methods:
(1) hand-delivery;
(2) regular (United States Postal Service or
					 private mail service), certified, or registered mail;
(3) email, upon agreement of the parties;
					 or
(4) if sent by a taxpayer or
					 representative, fax.
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 1.7 - Ex Parte Communications

Current through Reg. 49, No. 28; July 12, 2024
(a) Prohibited
					 ex parte communications.
(1) Government Code,
					 §
												2001.061(a)
					 states, "Unless required for the disposition of an ex parte matter authorized
					 by law, a member or employee of a state agency assigned to render a decision or
					 to make findings of fact and conclusions of law in a contested case may not
					 directly or indirectly communicate in connection with an issue of fact or law
					 with a state agency, person, party, or a representative of those entities,
					 except on notice and opportunity for each party to participate."
(2) The prohibition on ex parte
					 communications includes oral and written communications.
(3) The prohibition on ex parte
					 communications applies for the duration of a contested case. A contested case
					 generally begins with a request for redetermination of a deficiency or jeopardy
					 determination, or a request for hearing following denial of a request for
					 refund. A contested case generally ends when a decision is final.
(4) The prohibition on ex parte
					 communications includes communications with the following persons who
					 participate in rendering decisions:
(A) the
					 comptroller of public accounts;
(B)
					 the deputy comptroller;
(C) staff
					 of the Office of Special Counsel for Tax Hearings; and
(D) any ALJ assigned to the contested
					 case.
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 1.8 - Deadline Extensions

Current through Reg. 49, No. 28; July 12, 2024
(a) Before SOAH
					 acquires jurisdiction over a contested case (see 1 TAC §
											155.51), taxpayers'
					 requests to extend any deadlines imposed by this subchapter must be submitted
					 to the Tax Hearings Attorney assigned to the case. A request will be granted if
					 it shows good cause and the need is not caused by neglect, indifference, or
					 lack of diligence. Requests must be served upon other parties of
					 record.
(b) After SOAH acquires
					 jurisdiction over a contested case (see 1 TAC §
											155.51), motions to
					 extend filing deadlines and motions for continuance must be filed with SOAH
					 pursuant to 1 TAC §
											155.307
					 and any applicable orders of the ALJ assigned to the case. If the agency
					 increases the amount of tax deficiency at or before the time of hearing, the
					 taxpayer is entitled to a 30-day continuance of the hearing to obtain and
					 present evidence applicable to the items on which the additional claim is
					 based.
(c) For extensions of the
					 deadline to file a motion for rehearing of a decision or order, or a reply to a
					 motion for rehearing, refer to §
											1.35(d)
					 of this title (concerning Motion for Rehearing).
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 1.10 - Requesting a Hearing

Current through Reg. 49, No. 28; July 12, 2024
(a) Requesting a
					 redetermination hearing.
(1) If a taxpayer
					 disagrees with a deficiency or jeopardy determination, the taxpayer may request
					 a redetermination hearing by timely submitting a written request for
					 redetermination. This written request must include a Statement of Grounds that
					 complies with the requirements set forth by §
												1.11
					 of this title (relating to Statement of Grounds; Preliminary
					 Conference).
(2) The request for a
					 redetermination hearing must be submitted before the expiration of 60 days
					 after the date the notice of determination is issued, or before the expiration
					 of 20 days after the statement date on the notification of a jeopardy
					 determination. A request for a redetermination hearing that is not timely
					 submitted will not be granted. An extension of time for initiating a
					 redetermination hearing may be requested subject to the requirements of
					 subsection (c) of this section. A taxpayer who cannot obtain a redetermination
					 hearing may pay the determination and request a refund in order to raise any
					 objection to the determination.
(3)
					 The request for redetermination and Statement of Grounds must be timely
					 submitted to the agency's Audit Processing Section by one of the following
					 methods:
(A) by regular (United States Postal
					 Service or private mail service), certified, or registered mail, or by
					 hand-delivery, to the following address: Texas Comptroller of Public Accounts,
					 Audit Processing Section, 111 E. 17th Street, Austin, Texas
					 78774-0100;
(B) by email to
					 audit.processing@cpa.texas.gov; or
(C) by fax to (512) 463-2274.
(4) Required documentary evidence
					 following request for redetermination hearing. After a taxpayer timely requests
					 a redetermination hearing, the agency may request in writing that the taxpayer
					 produce documentary evidence for inspection that would support the taxpayer's
					 Statement of Grounds. The written request may specify that resale or exemption
					 certificates to support tax-free sales must be submitted within 90 days from
					 the date of the request, or by the date agreed to by the comptroller and the
					 seller. Pursuant to Tax Code, §
												151.054
					 and §
												151.104,
					 resale or exemption certificates that are not submitted within the time limit
					 will not be accepted as evidence to support a claim of tax-free sales by the
					 ALJ in SOAH proceedings.
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 1.11 - Statement of Grounds; Preliminary Conference

Current through Reg. 49, No. 28; July 12, 2024
(a) Content of Statement of Grounds. The
					 Statement of Grounds must contain the reasons the taxpayer disagrees, in whole
					 or in part, with the agency's determination, refund denial, or other action.
					 The taxpayer must list and number the contested items or transactions,
					 individually, or state one or more general contentions that identify a category
					 or categories of contested items or transactions. For each contested item,
					 transaction, or general contention, the taxpayer must also state the factual
					 basis and the legal grounds that the tax should not be assessed or the tax
					 should be refunded. If the taxpayer disagrees with the agency's interpretation
					 of the law, specific legal authority must be cited in support of the taxpayer's
					 arguments.
(b) Signature
					 requirement.
(1) The Statement of Grounds
					 must be signed by the taxpayer or by the authorized representative of the
					 taxpayer. The individual signing the Statement of Grounds will be the
					 taxpayer's designated representative for notice pursuant to §
												1.3
					 of this title (relating to Representation and Participation).
(2) A Statement of Grounds that is filed by
					 e-mail or other electronic means complies with the signature requirement under
					 paragraph (1) of this subsection if the Statement of Grounds identifies the
					 individual who is the taxpayer's designated representative for notice pursuant
					 to §
												1.3
					 of this title.
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 1.13 - Taxpayer's Acceptance or Rejection of Position Letter, and Reply to Position Letter

Current through Reg. 49, No. 28; July 12, 2024
(a) Due date to
					 accept or reject the Position Letter; extensions. The taxpayer must accept or
					 reject the Position Letter, in whole or in part, within 45 days after the day
					 the Position Letter is dated. The taxpayer may request an extension of this
					 deadline from the assigned Tax Hearings Attorney. The first request to extend
					 the deadline up to an additional 45 days will be granted by the assigned Tax
					 Hearings Attorney. Additional extensions of the deadline to accept or reject
					 the Position Letter will not be granted unless the taxpayer demonstrates there
					 is good cause for the extension and that the need is not caused by neglect,
					 indifference, or lack of diligence.
(b) Selection form. The taxpayer must sign
					 and return to the assigned Tax Hearings Attorney the selection form provided as
					 an attachment to the Position Letter. The taxpayer must select one of the
					 following options.
(1) Option One: Agree with
					 the Position Letter. If the taxpayer selects this option, the General Counsel
					 of the Hearings and Tax Litigation Section will also sign the form, which will
					 then be considered a resolution agreement under §
												1.31 of
					 this title (relating to Resolution Agreements). The tax liability or refund
					 will be calculated consistent with the Position Letter, including any
					 applicable penalty or interest, and a final billing will be sent to the
					 taxpayer. The taxpayer will not be required to respond to the amended
					 determination and final billing, other than by payment, unless the taxpayer
					 disagrees with the amount of the amended determination or final
					 billing.
(2) Option Two: Disagree
					 with the Position Letter. The taxpayer may reject some or all of the
					 conclusions of the Position Letter by selecting this option and may include a
					 Reply to the Position Letter as provided in subsection (c) of this
					 section.
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 1.14 - The Administrative Hearings Section's Response to the Reply to the Position Letter

Current through Reg. 49, No. 28; July 12, 2024
(a) If the taxpayer
					 presents additional facts, information, documents, or legal arguments in a
					 Reply to the Position Letter, the Tax Hearings Attorney may issue, within 90
					 days after receipt of the Reply, a Response stating the legal position of the
					 AHS, and any factual disagreement, on each additional issue or argument raised
					 by the taxpayer. The Tax Hearings Attorney may request an extension of the
					 90-day deadline. If the taxpayer does not agree to extend the 90-day deadline,
					 the Tax Hearings Attorney will prepare a Notice of Hearing and docket the
					 contested case at SOAH pursuant to §
											1.20 of
					 this title (relating to Docketing Oral and Written Submission
					 Hearings).
(b) If the taxpayer
					 fails to submit a Reply to the Position Letter, or if the Reply to the Position
					 Letter does not contain any additional facts or legal arguments warranting a
					 written response, the assigned Tax Hearings Attorney is not required to issue a
					 Response. In such cases, the Tax Hearings Attorney may prepare a Notice of
					 Hearing and docket the contested case at SOAH pursuant to §
											1.20 of
					 this title.
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 1.20 - Docketing Oral and Written Submission Hearings

Current through Reg. 49, No. 28; July 12, 2024
(a) Selecting oral or written submission
					 hearings. A hearing at SOAH may be conducted orally or by written submission.
					 Before docketing the case at SOAH, the Tax Hearings Attorney assigned to the
					 case will request that each party select either an oral hearing or a written
					 submission hearing. If any party selects an oral hearing, the parties must
					 agree to at least three potential oral hearing dates before the case is
					 docketed at SOAH. If no party selects an oral hearing, the hearing will be by
					 written submission.
(b) Docketing.
					 After the type of hearing has been determined pursuant to subsection (a) of
					 this section, the AHS will file a Request to Docket Case form with SOAH that
					 conforms to the SOAH Rules of Procedure (see 1 TAC §
											155.53).
					 The form shall state whether the hearing is to be conducted orally or by
					 written submission. If the hearing is to be conducted orally, the AHS will
					 provide the agreed potential oral hearing dates with the Request to Docket Case
					 form.
(c) SOAH jurisdiction. SOAH
					 acquires jurisdiction after the Request to Docket Case form has been filed (see
					 1 TAC §
											155.51).
(d) Notice of hearing. After SOAH has
					 docketed a case, the AHS will prepare a Notice of Hearing to all parties in
					 accordance with Government Code, §
											2001.051
					 and §
											2001.052, and
					 1 TAC §
											155.401. The
					 Notice of Hearing will incorporate the SOAH hearing number and, if the hearing
					 is to be conducted orally, the date and time of the oral hearing. The AHS will
					 file with SOAH and serve on all parties the Notice of Hearing and copies of all
					 pleadings served on the agency by the taxpayer and on the taxpayer by the
					 agency, including, but not limited to, the Statement of Grounds, Position
					 Letter, Reply, any Response, and any exhibits or attachments to those
					 pleadings. The AHS may also file and serve with the Notice of Hearing any
					 additional exhibits that it intends to offer at the hearing.
(e) Additional filings. Additional pleadings,
					 exhibits, and other documents offered by any party must be filed and served in
					 accordance with the SOAH Rules of Procedure and any orders issued by the
					 ALJ.
(f) Motions to convert. After
					 SOAH acquires jurisdiction, any party may file a motion to convert an oral
					 hearing to a written submission hearing, or convert a written submission
					 hearing to an oral hearing, according to the SOAH Rules of Procedure.
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 1.21 - Cigarette, E-Cigarette, Cigar, and Tobacco Tax Hearings

Current through Reg. 49, No. 28; July 12, 2024
(a) Initiating a hearing. A permit holder
					 that receives a written notice of a violation of Health and Safety Code, §
											161.0901,
					 as provided in §
											3.1204
					 of this title (relating to Administrative Remedies for Violations of Health and
					 Safety Code, Chapter 161, Subchapter H or K), may file a written request for a
					 hearing on or before the 20th day after the date on the written notice of
					 violation. A hearing request must be sent by mail to the address shown on the
					 notice of violation. A hearing request is considered submitted by the
					 date-stamp affixed by the agency mail room.
(b) A hearing pursuant to Health and Safety
					 Code, §
											161.0901
					 shall be conducted in accordance with the relevant portions of §§
											1.1-
					 1.35 of this
					 title (relating to Rules of Practice and Procedure), except that §§
											1.10-
					 1.14
					 of this title (relating to Requesting a Hearing; Statement of Grounds;
					 Preliminary Conference; Position Letter; Taxpayer's Acceptance or Rejection of
					 Position Letter, and Reply to Position Letter; and The Administrative Hearings
					 Section's Response to the Reply to the Position Letter) shall not apply. After
					 a hearing is requested, AHS will file a Request to Docket Case form with SOAH,
					 as provided in §
											1.20
					 of this title (relating to Docketing Oral and Written Submission Hearings).
					 Unless otherwise required by law, service of the Notice of Hearing shall be
					 made in the manner required by Government Code, Chapter 2001.
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 1.22 - Discovery

Current through Reg. 49, No. 28; July 12, 2024
(a) Discovery conducted during a contested
					 case does not modify Tax Code recordkeeping or disclosure requirements. The Tax
					 Code requires a taxpayer to maintain and produce contemporaneous records and
					 supporting documents appropriate to the tax or fee for which the taxpayer is
					 responsible. A taxpayer is required to produce documents and information
					 concerning the transactions in question to substantiate and enable verification
					 of the taxpayer's contentions concerning the amount of tax, penalty, or
					 interest to be assessed, collected, or refunded in a contested case. Nothing in
					 this section modifies any statute or any section of this title requiring a
					 taxpayer to keep records and documentation, or to provide information to the
					 comptroller. General Tax Code sections governing a taxpayer's obligations to
					 maintain or produce records and documents include, but are not limited to, Tax
					 Code, §
											111.0041
					 ("Records; Burden to Produce and Substantiate Claims") and Tax Code, §
											111.105 ("Tax
					 Refund; Hearing"). The Tax Code may also impose a duty to keep records or
					 provide information specific to a certain tax or fee; see, for example, Tax
					 Code, §
											171.205
					 ("Additional Information Required by Comptroller," relating to franchise tax)
					 and Tax Code, §
											151.025
					 ("Records Required to Be Kept," relating to sales tax).
(b) Informal exchange of information
					 encouraged. Before SOAH acquires jurisdiction over a contested case (see 1 TAC
					 §
											155.51), the parties
					 are encouraged to informally request and exchange documents and other
					 information to narrow and define the disputed issues and reach an agreed
					 resolution of the contested case before the case is docketed at SOAH. See
					 §
											1.31 of this
					 title (relating to Resolution Agreements).
(c) Formal discovery. Discovery in a
					 contested case may begin when SOAH acquires jurisdiction. See 1 TAC §
											155.251(a)
					 and § 1.20 of this title (relating to Docketing Oral and Written
					 Submission Hearings). Discovery shall be conducted under the SOAH Rules of
					 Procedure governing discovery. See 1 TAC §§
											155.251,
					 155.253,
					 155.255,
					 155.257,
					 and 155.259.
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 1.23 - Consolidated and Joint Hearings; Severance

Current through Reg. 49, No. 28; July 12, 2024
(a) A party may request that the ALJ
					 consolidate or join two or more cases docketed at SOAH. See §
											1.20 of
					 this title (relating to Docketing Oral and Written Submission Hearings).
					 Hearings may be consolidated or joined if they involve the same taxpayer, or if
					 they involve more than one taxpayer with common issues of law or fact, when a
					 consolidated or joint hearing will promote the fair and efficient handling of
					 the matters. See 1 TAC §
											155.155(c).
					 The ALJ may issue an order consolidating or joining the cases absent a request
					 by a party and without prior notice to the parties. Consolidation or joinder
					 may not be ordered where the result would be the release of confidential
					 taxpayer information to another taxpayer who is not otherwise entitled to the
					 information in violation of Government Code, §
											2003.104
					 (Confidentiality of Tax Hearing Information), Tax Code, §
											111.006
					 (Confidentiality of Information), or any other statutory provision protecting
					 confidential taxpayer information.
(b) Where two or more cases have been
					 consolidated or joined for purposes of hearing, a party may request that the
					 ALJ sever the cases. The ALJ may issue an order severing the cases if separate
					 hearings will promote the fair and efficient handling of the matters.
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 1.24 - Interested Parties

Current through Reg. 49, No. 28; July 12, 2024
Any person who has a direct pecuniary interest in the
						resolution of a contested case may request to be admitted as an interested
						party with the agreement of all parties. Such persons must submit the request
						to the Tax Hearings Attorney assigned to the case. The Tax Hearings Attorney
						will transmit the request to the parties of record, and if the case is docketed
						at SOAH, to the assigned ALJ. If admitted, the interested party's participation
						will be limited to the extent of the party's interest.
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 1.25 - Nonbinding Nature of Agreed Facts

Current through Reg. 49, No. 28; July 12, 2024
By the use of the Position Letter and the Reply to it, or
						by means of agreed facts or stipulated facts, the parties are encouraged to
						narrow their disagreements prior to hearing. Stipulated facts are for purposes
						of resolution of the contested case before the agency only, and no party is
						bound by them thereafter.
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 1.26 - Burden and Standard of Proof in Contested Cases

Current through Reg. 49, No. 28; July 12, 2024
(a) General rule. Pursuant to Tax Code,
					 §
											111.0041,
					 the taxpayer must produce contemporaneous records and supporting documentation
					 appropriate to the tax or fee for the transactions in question to substantiate
					 and enable verification of the taxpayer's claim related to the amount of tax,
					 penalty, or interest to be assessed, collected, or refunded.
(b) The AHS has the burden to prove by clear
					 and convincing evidence:
(1) liability for
					 the additional penalty under Tax Code, §
												111.061(b);
					 and
(2) personal liability for
					 fraudulent tax evasion under Tax Code, §
												111.0611.
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 1.30 - Settlement in a Contested Case Based on Insolvency

Current through Reg. 49, No. 28; July 12, 2024
(a) Definitions. The following words and
					 terms, when used in this section, shall have the following meanings, unless the
					 context clearly indicates otherwise.
(1)
					 Insolvent--The taxpayer's liabilities exceed the taxpayer's assets or the
					 taxpayer is unable to pay the taxpayer's debts as they become due.
(2) Insolvency settlement--Settlement based
					 on Tax Code, §
												111.102
					 made in the contested case process.
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 1.31 - Resolution Agreements

Current through Reg. 49, No. 28; July 12, 2024
(a) If the parties
					 agree on a resolution of all contentions, the agency may agree to sign a
					 resolution agreement.
(b) A
					 resolution agreement is an agreement between all parties to adjust, or
					 compromise and settle, a taxpayer's tax, credit, refund, penalties, interest,
					 or any other issue in a contested case. The resolution agreement:
(1) must be in writing and signed by all
					 parties;
(2) must either specify
					 any agreed tax adjustments, if specific adjustments are agreed, or state the
					 amount of tax due or the amount of refund due as a result of the
					 agreement;
(3) must either specify
					 any waivers of applicable penalty or interest, if specific adjustments are
					 agreed, or state the amount of penalty or interest due as a result of the
					 agreement; and
(4) must include the
					 taxpayer's withdrawal of hearing request, an acknowledgment that the contested
					 case is resolved, and a statement that no comptroller's decision will
					 issue.
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 1.32 - Dismissal of Case

Current through Reg. 49, No. 28; July 12, 2024
(a) Grounds. The
					 grounds for a motion to dismiss include, but are not limited to:
(1) a resolution agreement under §
												1.31 of this
					 title (relating to Resolution Agreements);
(2) a taxpayer's failure to respond to the
					 Position Letter;
(3) a taxpayer's
					 want of prosecution;
(4) a
					 taxpayer's failure to state a contested case issue for which relief can be
					 granted;
(5) a taxpayer's claims
					 are moot because the comptroller has granted the relief requested;
(6) a taxpayer's claims are moot because a
					 bankruptcy court has issued a judgment or order disposing of the claims;
					 and
(7) a taxpayer's claims for the
					 same tax and the same period are pending in a court.
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 1.33 - Proposal for Decision and Exceptions

Current through Reg. 49, No. 28; July 12, 2024
After the ALJ closes the record, the ALJ will issue a
						proposal for decision. Any party may file exceptions to the proposal for
						decision within 15 days after the date the proposal for decision is issued. A
						reply to the exceptions may be filed no later than 15 days after the filing of
						the exceptions. The ALJ will review exceptions and replies and notify the
						comptroller and parties whether any changes to the proposal for decision are
						recommended. For additional information concerning the proposal for decision
						and exceptions, see 1 TAC §
											155.507(relating
						to Proposals for Decision; Exceptions and Replies).
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 1.34 - Comptroller's Decisions and Orders

Current through Reg. 49, No. 28; July 12, 2024
(a) After
					 SOAH returns jurisdiction of a contested case to the agency, the comptroller
					 will review the record, the proposal for decision, and any exceptions and
					 replies, and will issue a decision on the proposal for decision, unless the
					 case is dismissed under §
											1.32
					 of this title (relating to Dismissal of Case).
(b) If the comptroller determines that
					 additional argument from the parties will be helpful before making a final
					 decision in a contested case, the comptroller will issue an order requesting
					 that the parties submit written briefs on specified contested case issues.
					 Briefs will be limited to the issues identified in the order and arguments
					 addressing any issues not identified in the order will not be
					 considered.
(c) The Office of
					 Special Counsel for Tax Hearings will send decisions and orders to the
					 taxpayer's designated representative for notice and the Tax Hearings Attorney
					 assigned to the hearing. Refer to § 1.3 of this title (relating to
					 Representation and Participation) for additional guidance.
(d) A decision or order is final:
(1) if a motion for rehearing is not filed on
					 time, on the expiration of the period for filing a motion for
					 rehearing;
(2) if a motion for
					 rehearing is filed on time, on the date:
(A)
					 the order overruling the motion for rehearing is signed;
(B) the motion is overruled by operation of
					 law; or
(3) on the date
					 specified in the decision or order if all parties have agreed in writing or on
					 the record. The agreed date may not be before the date the decision or order is
					 signed.
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 1.35 - Motion for Rehearing

Current through Reg. 49, No. 28; July 12, 2024
(a) Definition. A
					 motion for rehearing is a request to the comptroller from a party in a
					 contested case to reconsider part or all of a decision or order. The motion may
					 or may not result in an additional hearing. A motion for rehearing is a
					 prerequisite for a tax refund lawsuit.
(b) Contents of a motion for rehearing.
(1) Government Code, §
												2001.146(g)
					 provides that a motion for rehearing must identify with particularity findings
					 of fact or conclusions of law that are the subject of the complaint and any
					 evidentiary or legal ruling claimed to be erroneous.
(2) Government Code, §
												2001.146(g)
					 further provides that a motion for rehearing must also state the legal and
					 factual basis for the claimed error.
(3) Tax Code, §
												111.105(d)
					 further provides that a motion for rehearing on a tax refund claim must assert
					 each specific ground of error and state the amount of the refund
					 sought.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 1 - CENTRAL ADMINISTRATION › Subchapter A - PRACTICE AND PROCEDURES › Division 3 - SUPPORT SERVICES › Section 1.72 - Protests of Agency Purchases

Current through Reg. 49, No. 28; July 12, 2024
(a) The
					 following words and terms, when used in this subchapter, shall have the
					 following meaning unless the context clearly indicates otherwise.
(1) Agency--The Office of the Comptroller of
					 Public Accounts.
(2)
					 Comptroller--Comptroller of Public Accounts.
(3) Deputy Comptroller--Deputy Comptroller of
					 Public Accounts.
(4) Director of
					 Agency Administration--Director of Agency Administration Division of the
					 Comptroller of Public Accounts.
(5)
					 General Counsel--General Counsel of the Comptroller of Public
					 Accounts.
(6) Interested
					 parties--All vendors who have submitted bids or proposals for the provision of
					 goods or services pursuant to a contract with the Comptroller of Public
					 Accounts.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 1 - CENTRAL ADMINISTRATION › Subchapter A - PRACTICE AND PROCEDURES › Division 3 - SUPPORT SERVICES › Section 1.73 - Exemption From Vehicle Inscription Requirement

Current through Reg. 49, No. 28; July 12, 2024
(a) State-owned motor vehicles under the
					 control and custody of the comptroller shall be exempt from the inscription
					 requirement in Transportation Code, §
											721.002
					 if used primarily for:
(1) civil or criminal
					 investigations or enforcement; or
(2) transportation of the comptroller or
					 deputy comptroller.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 1 - CENTRAL ADMINISTRATION › Subchapter B - MISCELLANEOUS NON-TAX REPORTING AND REMITTANCE REQUIREMENTS › Division 1 - FINES RETAINED BY MUNICIPALITIES AND COUNTIES FOR CERTAIN ENFORCEMENT EXPENSES › Section 1.100 - Fines Retained by Municipalities and Counties for Certain Enforcement Expenses

Current through Reg. 49, No. 28; July 12, 2024
In each fiscal year, a municipality or county that
						engages in enforcement under Transportation Code, Chapter 644 (Commercial Motor
						Vehicle Safety Standards) may retain fines collected from such enforcement in
						an amount not to exceed 110% of the municipality or county's actual expenses
						for enforcement of that chapter in the preceding fiscal year, as determined by
						the comptroller after reviewing the most recent municipal audit conducted under
						Local Government Code, §
											103.001 (Annual
						Audit; Financial Statement) or the most recent county audit conducted under
						Local Government Code, Chapter 115 (Audit of County Finances). If the most
						recent audit does not reflect actual expenses incurred by the municipality or
						county for the enforcement of Chapter 644, the municipality or county may
						retain fines in an amount not to exceed 110% of the amount the comptroller
						estimates would be the municipality or county's actual enforcement expenses
						during the year.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 1 - CENTRAL ADMINISTRATION › Subchapter B - MISCELLANEOUS NON-TAX REPORTING AND REMITTANCE REQUIREMENTS › Division 1 - FINES RETAINED BY MUNICIPALITIES AND COUNTIES FOR CERTAIN ENFORCEMENT EXPENSES › Section 1.102 - Failure to Submit Report

Current through Reg. 49, No. 28; July 12, 2024
(a) A
					 municipality or county that fails to file a report required under this section
					 within 30 days of the filing deadline shall send to the comptroller for deposit
					 to the credit of the Texas Department of Transportation payment in an amount
					 equal to the amount of fines retained by the municipality or county in the
					 fiscal year the report would cover. Amounts owing and unpaid under this
					 subsection shall constitute indebtedness to the state as set forth in
					 Government Code, §
											403.055 (Payments to
					 Debtors or Delinquents Prohibited), et seq., and the comptroller may take any
					 action authorized by law to recover the debt, which may include referring the
					 matter to the Office of the Attorney General for collection or deducting the
					 amount of indebtedness or delinquency from amounts owed by the state to the
					 municipality or county, as applicable.
(b) The comptroller may report any violation
					 or suspected violation of any rule set forth in Division 1, Fines Retained by
					 Municipalities and Counties for Certain Enforcement Expenses, of this
					 subchapter, that the comptroller is authorized to adopt pursuant to
					 Transportation Code, §
											644.102
					 (Municipal and County Enforcement Requirements) to the Department of Public
					 Safety.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 1 - CENTRAL ADMINISTRATION › Subchapter B - MISCELLANEOUS NON-TAX REPORTING AND REMITTANCE REQUIREMENTS › Division 1 - FINES RETAINED BY MUNICIPALITIES AND COUNTIES FOR CERTAIN ENFORCEMENT EXPENSES › Section 1.103 - Requirement to Maintain Records

Current through Reg. 49, No. 28; July 12, 2024
A municipality or county required to submit a report
						under this section shall retain the following records and information for a
						minimum of four years following the fiscal year covered by the report
						(regardless of whether such report was filed timely, late, or not at all) and,
						upon request by the comptroller, shall provide the records and information for
						the purpose of verifying the entity's compliance with this section:
(1) audited financial statements for the four
					 most recent audited accounting years of the municipality or county;
(2) regarding revenue: A summary report by
					 fiscal year with a grand total of all fine revenue (both assessed and
					 collected) with a detailed listing of each citation including, but not limited
					 to the following:
(A) citation
					 number;
(B) receipt
					 number;
(C) assessment amount of
					 fine;
(D) payment amount of
					 fine;
(E) offense date;
(F) payment receipt date;
(G) defendant/violator name;
(H) offense description;
(I) offense code;
(J) statute reference of offense;
					 and
(K) docket number;
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 1 - CENTRAL ADMINISTRATION › Subchapter C - ADMINISTRATION › Section 1.200 - State Employee Family Leave Pool

Current through Reg. 49, No. 28; July 12, 2024
(a)
				  Establishment and Purpose. In accordance with Government Code, Chapter 661,
				  Subchapter A-1 (State Employee Family Leave Pool), the comptroller establishes
				  the Employee Family Leave Pool program to provide eligible employees more
				  flexibility in bonding with and caring for children during a child's first year
				  following birth, adoption, or foster placement, and caring for a seriously ill
				  family member or the employee, including pandemic-related illnesses or
				  complications caused by a pandemic.
(b) Guidelines.
(1) Under the Employee Family Leave Pool, an
				  agency employee may voluntarily transfer sick leave or vacation leave earned by
				  the employee to the family leave pool, and employees may apply for leave time
				  under the family leave pool.
(2)
				  The comptroller or deputy comptroller shall designate a pool
				  administrator.
(3) The pool
				  administrator will develop procedures and forms as necessary for the
				  administration of the family leave pool.
(4) Operation of the family leave pool shall
				  be consistent with Government Code, Chapter 661, Subchapter A-1.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 1 - CENTRAL ADMINISTRATION › Subchapter F - NEGOTIATION AND MEDIATION OF CONTRACT DISPUTES › Section 1.360 - Purpose

Current through Reg. 49, No. 28; July 12, 2024
This subchapter governs the negotiation and mediation of
					 certain breach of contract claims asserted by contractors against the agency
					 under Government Code, Chapter 2260.