reglab/statecodes huggingface dataset:
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 1.361 - Applicability

Current through Reg. 49, No. 28; July 12, 2024
(a) This subchapter does not apply to an
				  action of the agency for which a contractor is entitled to a specific remedy
				  pursuant to state or federal constitution or statute.
(b) This subchapter does not apply to a
				  contract action proposed or taken by the agency for which a contractor
				  receiving Medicaid funds under that contract is entitled by state statute or
				  rule to a hearing conducted in accordance with the Government Code, Chapter
				  2001.
(c) This subchapter does not
				  apply to contracts:
(1) between the agency
				  and the federal government or its agencies, another state or another
				  nation;
(2) between the agency and
				  one or more agencies of state government;
(3) between the agency and a local
				  governmental body, or a political subdivision of another state;
(4) between a subcontractor and a
				  contractor;
(5) that are subject to
				  Transportation Code, §
											201.112;
(6) that are within the exclusive
				  jurisdiction of state or local regulatory bodies;
(7) that are within the exclusive
				  jurisdiction of federal courts or regulatory bodies; or
(8) that are solely and entirely funded by
				  federal grant monies, other than contracts for a project that is defined in
				  §
											1.362(10)
				  of this title (relating to Definitions).
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 1.362 - Definitions

Current through Reg. 49, No. 28; July 12, 2024
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) Claim--A written demand for damages by
				  the contractor that is based upon the agency's alleged breach of the
				  contract.
(3)
				  Comptroller--Comptroller of Public Accounts, the elected official.
(4) Contract--A written contract between the
				  agency and a contractor, under the terms of which the contractor agrees to
				  either:
(A) provide goods or services, by
				  sale or lease, to or for the agency; or
(B) perform a project as defined by
				  Government Code, §
											2166.001.
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 1.363 - Prerequisites to Suit

Current through Reg. 49, No. 28; July 12, 2024
The procedures that are contained in this subchapter are
					 exclusive and required prerequisites to suit under Civil Practice &
					 Remedies Code, Chapter 107, and Government Code, Chapter
					 2260.
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 1.364 - Sovereign Immunity

Current through Reg. 49, No. 28; July 12, 2024
This subchapter does not waive the agency's sovereign
					 immunity to suit or liability.
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 1.365 - Notice of Claim of Breach of Contract

Current through Reg. 49, No. 28; July 12, 2024
(a) A
				  contractor who asserts a claim of breach of contract under Government Code,
				  Chapter 2260, must file a notice of the claim as provided under this
				  section.
(b) The notice of claim
				  shall:
(1) be written and signed by the
				  contractor or the contractor's authorized representative;
(2) be delivered by hand, certified mail
				  return receipt requested, or other verifiable delivery service, to the agency
				  officer who is designated in the contract to receive a notice of claim of
				  breach of contract under Government Code, Chapter 2260; if no person is
				  designated in the contract, then the notice shall be delivered to the
				  comptroller; and
(3) state in
				  detail:
(A) the nature of the alleged breach
				  of contract, including the date of the event that the contractor cites as the
				  basis of the claim and each contractual provision that the contractor alleges
				  has been breached;
(B) a
				  description of damages that resulted from the alleged breach, including the
				  amount and method that the contractor has used to calculate those damages;
				  and
(C) the legal theory for
				  recovery, including the causal relationship between the alleged breach and the
				  damages that the contractor claims.
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 1.366 - Agency Counterclaim

Current through Reg. 49, No. 28; July 12, 2024
(a) To assert a
				  counterclaim under Government Code, Chapter 2260, the agency shall file a
				  notice of the counterclaim as provided under this section.
(b) The notice of counterclaim shall:
(1) be written;
(2) be delivered by hand, certified mail
				  return receipt requested, or other verifiable delivery service to the
				  contractor or representative of the contractor who signed the notice of claim
				  of breach of contract; and
(3)
				  state in detail:
(A) the nature of the
				  counterclaim; and
(B) a description
				  of the damages or offsets that the agency seeks, including the amount and
				  method that the agency has used to calculate those damages or offsets;
				  and
(C) the legal theory for
				  recovery under the counterclaim.
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 1.367 - Request for Voluntary Disclosure of Additional Information

Current through Reg. 49, No. 28; July 12, 2024
(a) A party who files a claim or counterclaim
				  may request the other party for an opportunity to review and copy information
				  that is in the possession or custody or subject to the control of the other
				  party and that pertains to the contract that is the subject of the claim or
				  counterclaim including, without limitation, the following types of information:
(1) accounting records;
(2) correspondence, including, without
				  limitation, correspondence between the agency and outside consultants who
				  assisted in the preparation of the bid solicitation or any part thereof, or in
				  the administration of the contract, and correspondence between the contractor
				  and its subcontractors, material men, and vendors;
(3) schedules;
(4) the parties' internal
				  memoranda;
(5) documents that the
				  contractor created in preparation of the contractor's offer to the agency, and
				  documents that the agency created in analysis of the offers that the agency
				  received in response to the solicitation.
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 1.368 - Duty to Negotiate

Current through Reg. 49, No. 28; July 12, 2024
(a) The parties
				  shall negotiate in accordance with the timetable that is described in §
										1.369 of
				  this title (relating to Timetable) in attempt to resolve all claims and
				  counterclaims.
(b) No party is
				  obligated to settle with the other party as a result of the
				  negotiation.
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 1.369 - Timetable

Current through Reg. 49, No. 28; July 12, 2024
(a) Following the agency's receipt of a
				  contractor's notice of claim, the comptroller or a designated representative
				  shall review the contractor's claim and the agency's counterclaim, if any, and
				  begin negotiations with the contractor in attempt to resolve the claim and any
				  counterclaim.
(b) Except as
				  subsection (c) of this section provides, the parties shall begin negotiations
				  within a reasonable period of time, not later than 60 days following the later
				  of:
(1) the date of termination of the
				  contract;
(2) the completion date,
				  or substantial completion date in the case of construction projects, in the
				  original contract; or
(3) the date
				  on which the agency receives the contractor's notice of claim.
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 1.370 - Conduct of Negotiation

Current through Reg. 49, No. 28; July 12, 2024
(a) Negotiation is
				  a consensual bargaining process in which the parties attempt to resolve a claim
				  and counterclaim. A negotiation under this subchapter may be conducted by any
				  method, technique, or procedure that is authorized under the contract or upon
				  which the parties agree, including, without limitation, negotiation in person,
				  by telephone, by correspondence, by video conference, or by any other method
				  that permits the parties to identify their respective positions, discuss their
				  respective differences, confer with their respective advisers, exchange offers
				  of settlement, and settle.
(b) The
				  parties may conduct negotiations with the assistance of one or more neutral
				  third parties. If the parties choose to mediate their dispute, the mediation
				  shall be conducted in accordance with §§
										1.375-1.384
				  of this title (relating to Negotiation and Mediation of Contract Disputes).
				  Parties may choose an assisted negotiation process other than mediation,
				  including, without limitation, processes such as those that are described in
				  §§
										1.385-1.387
				  of this title (relating to Negotiation and Mediation of Contract
				  Disputes).
(c) To facilitate the
				  meaningful evaluation and negotiation of the claim and any counterclaim, the
				  parties may exchange relevant documents that support their respective claims,
				  defenses, counterclaims, or positions.
(d) Material that is submitted pursuant to
				  this section that the contractor claims is confidential shall be handled
				  pursuant to the requirements of Chapter 552, Government Code.
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 1.371 - Settlement Approval Procedures for Negotiation

Current through Reg. 49, No. 28; July 12, 2024
(a) The parties' settlement approval
				  procedures shall be disclosed prior to, or at the beginning of,
				  negotiations.
(b) To the extent
				  possible, the parties shall select negotiators who are knowledgeable about the
				  subject matter of the dispute, are in a position to reach agreement, and can
				  credibly recommend approval of an agreement.
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 1.372 - Settlement Agreement

Current through Reg. 49, No. 28; July 12, 2024
(a) A settlement
				  agreement may resolve an entire claim or any designated and severable portion
				  of a claim.
(b) A settlement
				  agreement must be in writing and signed by representatives of the contractor
				  and the agency who have authority to bind each respective party.
(c) A partial settlement does not waive
				  either party's rights under Government Code, Chapter 2260, with respect to the
				  parts of the claim or any counterclaim that are not resolved.
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 1.373 - Cost of Negotiation

Current through Reg. 49, No. 28; July 12, 2024
Unless the parties agree otherwise, each party shall be
					 responsible for its own costs that are incurred in connection with a
					 negotiation, including, without limitation, the costs of attorney's fees,
					 consultant's fees, alternative dispute resolution fees, and expert's
					 fees.
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 1.374 - Request for Contested Case Hearing

Current through Reg. 49, No. 28; July 12, 2024
(a) If
				  a contractor's claim and any counterclaim are not resolved in their entirety
				  through negotiation, mediation, or other assisted negotiation process in
				  accordance with this subchapter on or before the 270th day after the agency
				  receives the contractor's notice of claim, or after the expiration of any
				  extension to which the parties agree pursuant to §
										1.369 of
				  this title (relating to Timetable), then the contractor may file a request with
				  the agency for a contested case hearing before the State Office of
				  Administrative Hearings (SOAH).
(b)
				  A request for a contested case hearing shall state the legal and factual basis
				  for the claim and be delivered to the comptroller or agency officer who is
				  designated in the contract to receive notice within a reasonable time after the
				  270th day or the expiration of any extension to which the parties have agreed
				  pursuant to §
										1.369 of
				  this title.
(c) The agency shall
				  forward the contractor's request for contested case hearing to SOAH within a
				  reasonable period of time, not to exceed 30 days, after receipt of the
				  request.
(d) The parties may agree
				  to submit the case to SOAH before the 270th day after the agency receives the
				  contractor's notice of claim if the parties have achieved a partial resolution
				  of the claim and any counterclaim, or if an impasse has occurred in the
				  negotiations, and proceeding to a contested case hearing would serve the
				  interests of justice.
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 1.375 - Mediation Timetable

Current through Reg. 49, No. 28; July 12, 2024
(a) The contractor
				  and the agency may agree to mediate the dispute at any time before the 270th
				  day after the agency receives the contractor's notice of claim, or before the
				  expiration of any extension to which the parties have agreed pursuant to §
										1.369 of
				  this title (relating to Timetable).
(b) A contractor and the agency may mediate
				  the dispute even after the case has been referred to the State Office of
				  Administrative Hearings (SOAH) for a contested case. SOAH may also refer a
				  contested case for mediation pursuant to its own rules and guidelines,
				  irrespective of whether the parties have previously attempted
				  mediation.
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 1.376 - Conduct of Mediation

Current through Reg. 49, No. 28; July 12, 2024
(a) Mediation is a
				  consensual process in which an impartial third party, the mediator, facilitates
				  communication among the parties to promote reconciliation, settlement, or
				  mutual understanding. A mediator may not impose his own judgment on the issues,
				  for that of the parties. Both parties must agree to the selection of the
				  particular mediator who is to administer the process.
(b) The mediation is subject to the
				  provisions of the Governmental Dispute Resolution Act, Government Code, Chapter
				  2009. For purposes of this subchapter, "mediation" is assigned the meaning that
				  is described in Civil Practice and Remedies Code, §
										154.023.
(c) To facilitate a meaningful opportunity
				  for settlement, the parties shall, to the extent possible, select
				  representatives who are knowledgeable about the dispute, are in a position to
				  reach agreement, and can credibly recommend approval of an agreement.
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 1.377 - Agreement to Mediate

Current through Reg. 49, No. 28; July 12, 2024
(a) The parties may
				  agree to use mediation as an option to resolve a contractor's claim and any
				  counterclaim at the time they enter into the contract, and may include a
				  provision in the contract to do so. The parties may mediate a contractor's
				  claim and any counterclaim even without a provision in the contract to do so,
				  if both parties agree.
(b) Any
				  agreement to mediate should include consideration of the following factors:
(1) the source of the mediator. Potential
				  sources of mediators include governmental officers or employees who are
				  qualified as mediators under Civil Practice and Remedies Code, §
											154.052;
				  private mediators; the State Office of Administrative Hearings (SOAH); the
				  Center for Public Policy Dispute Resolution at The University of Texas School
				  of Law; an alternative dispute resolution system that is created under Civil
				  Practice and Remedies Code, Chapter 152, by another state or federal agency, or
				  through a pooling agreement with several state agencies. Before naming a
				  mediator source in a contract, the parties should contact the mediator source
				  to ensure that the source is willing to serve in that capacity. In selecting a
				  mediator, the parties should use the qualifications that are described in
				  §
											1.378
				  of this title (relating to Qualifications and Immunity of the
				  Mediator);
(2) the time period for
				  the mediation. The parties should allow enough time in which to make
				  arrangements with the mediator and attending parties to schedule the mediation,
				  to attend and participate in the mediation, and to complete any settlement
				  approval procedures that are necessary to achieve final settlement. While this
				  time frame can vary according to the needs and schedules of the mediator and
				  the parties, the parties should allow adequate time for completion of the
				  process;
(3) the location of the
				  mediation;
(4) allocation of costs
				  of the mediator;
(5) the
				  identification of representatives who will attend the mediation on behalf of
				  the parties, if possible, by name or position; and
(6) the settlement approval process, in the
				  event that the parties reach agreement at the mediation.
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 1.378 - Qualifications and Immunity of the Mediator

Current through Reg. 49, No. 28; July 12, 2024
(a)
				  The mediator shall possess the qualifications that are required under Civil
				  Practice and Remedies Code, §
										154.052;
				  be subject to the standards and duties that are prescribed by Civil Practice
				  and Remedies Code, §
										154.053;
				  and have the qualified immunity that is stated in Civil Practice and Remedies
				  Code, §
										154.055,
				  if applicable.
(b) The parties
				  should decide whether, and to what extent, knowledge of the subject matter and
				  experience in mediation should be considered as preferred qualities of the
				  mediator.
(c) The parties should
				  obtain from the prospective mediator the ethical standards that will govern the
				  mediation.
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 1.379 - Confidentiality of Mediation and Final Settlement Agreement

Current through Reg. 49, No. 28; July 12, 2024
(a) A mediation conducted that is under this
				  section is confidential in accordance with Government Code, §
										2009.054.
(b) The confidentiality of a final settlement
				  agreement to which the agency is a signatory and that is reached as a result of
				  the mediation is governed by Government Code, Chapter 552.
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 1.380 - Costs of Mediation

Current through Reg. 49, No. 28; July 12, 2024
(a) Unless the
				  contractor and the agency agree otherwise, each party shall be responsible for
				  that party's own costs that are incurred in connection with the mediation,
				  including the cost of document reproduction for documents that the party has
				  requested, attorney's fees, and consultant or expert fees.
(b) The costs of the mediation process itself
				  shall be divided equally between the parties, unless the parties agree
				  otherwise.
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 1.381 - Settlement Approval Procedures for Mediation

Current through Reg. 49, No. 28; July 12, 2024
(a) The parties' settlement approval
				  procedures shall be disclosed to all other parties prior to the
				  mediation.
(b) To the extent
				  possible, the parties shall select representatives who are knowledgeable about
				  the subject matter of the dispute, are in a position to reach agreement, and
				  can credibly recommend approval of an agreement.
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 1.382 - Initial Settlement Agreement

Current through Reg. 49, No. 28; July 12, 2024
Any settlement agreement that is reached during the
					 mediation shall be signed by the authorized representatives of the contractor
					 and the agency, and describe any procedures that the parties are required to
					 follow in connection with final approval of the agreement.
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 1.383 - Final Settlement Agreement

Current through Reg. 49, No. 28; July 12, 2024
(a) A final
				  settlement agreement that is reached during, or as a result of, mediation, and
				  which resolves an entire claim and any counterclaim or any designated and
				  severable portion of a claim and any counterclaim, shall be in writing and
				  signed by representatives of the contractor and the agency who have authority
				  to bind each respective party.
(b)
				  If the settlement agreement does not resolve all issues that the claim and any
				  counterclaim raise, then the agreement shall identify the issues that remain
				  unresolved.
(c) A partial
				  settlement does not waive a contractor's rights under Government Code, Chapter
				  2260, with respect to the parts of the claim that remain unresolved.
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 1.384 - Referral to the State Office of Administrative Hearing (SOAH)

Current through Reg. 49, No. 28; July 12, 2024
(a) If mediation does not resolve all issues
				  that the claim and any counterclaim raise, then the contractor may request that
				  the agency refer those issues to SOAH for resolution.
(b) Nothing in these rules prohibits the
				  contractor and the agency from mediating their dispute after the case has been
				  referred for contested case hearing, subject to the rules of SOAH.
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 1.385 - Assisted Negotiation Processes

Current through Reg. 49, No. 28; July 12, 2024
Parties to a contract dispute under Government Code,
					 Chapter 2260 may agree, either contractually or when a dispute arises, to use
					 assisted negotiation (alternative dispute resolution) processes, in addition to
					 direct negotiation, to resolve their dispute.
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 1.386 - Factors that Support the Use of Assisted Negotiation Processes

Current through Reg. 49, No. 28; July 12, 2024
The following factors may help the parties decide whether
					 one or more assisted negotiation processes could help resolve their
					 dispute:
(1) the parties recognize the
				  benefits of an agreed resolution of the dispute;
(2) the expense of proceeding to a contested
				  case hearing at the State Office of Administrative Hearing (SOAH) is
				  substantial and might outweigh any potential recovery;
(3) the parties want an expedited
				  resolution;
(4) the ultimate
				  outcome is uncertain;
(5) expertise
				  of a third party for technical assistance or fact-finding would benefit the
				  parties by clarifying factual or technical complexity or uncertainty that the
				  dispute presents;
(6) the parties
				  are having substantial difficulty communicating with each other
				  effectively;
(7) a mediator could
				  facilitate the parties' realistic evaluation of their respective
				  cases;
(8) an on-going relationship
				  exists among the parties;
(9) the
				  parties want to retain control over the outcome;
(10) the parties need to develop creative
				  alternatives to resolve the dispute;
(11) the parties need flexibility in shaping
				  relief;
(12) at least one party
				  appears to have an unrealistic view of the merits of the party's case;
				  and
(13) the parties need to hear
				  an evaluation of the case from someone other than their respective
				  lawyers.
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 1.387 - Use of Assisted Negotiation Processes

Current through Reg. 49, No. 28; July 12, 2024
Any of the following methods, or a combination of these
					 methods, or any other form of assisted negotiation process to which the parties
					 agree, may be used to seek a resolution of disputes or other controversy that
					 arise under Government Code, Chapter 2260. If the parties agree to use an
					 assisted negotiation procedure, they should agree in writing to a detailed
					 description of the process, prior to engagement in the process.
(1) Mediation. (See §§
										1.375-1.384
				  of this title (relating to Negotiation and Mediation of Contract
				  Disputes).)
(2) Early evaluation by
				  a third-party neutral.
(A) This is a
				  confidential conference in which the parties and their counsel present the
				  factual and legal bases of their respective claims and defenses, and receive a
				  non-binding assessment by an experienced neutral with subject-matter expertise
				  or with significant experience in the substantive area of law that governs the
				  dispute.
(B) After summary
				  presentations, the third-party neutral identifies areas of agreement for
				  possible stipulations, assesses the strengths and weaknesses of each party's
				  position, and estimates, if possible, the likelihood of liability and the
				  dollar range of damages that appear reasonable to the neutral.
(C) This is a less complicated procedure than
				  the mini-trial, which is described in paragraph (4) of this section. This
				  procedure may be appropriate for only some issues in dispute, such as when
				  clear-cut differences exist between the parties over the appropriate amount of
				  damages. This process may be particularly helpful when:
(i) the parties agree that the dispute can be
				  settled;
(ii) the dispute involves
				  specific legal issues;
(iii) the
				  parties disagree on the amount of damages;
(iv) at least one party appears to have an
				  unrealistic view of the dispute; and
(v) the neutral is a recognized expert in the
				  subject area or area of law that governs the dispute.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter A - GENERAL RULES › Section 3.1 - Private Letter Rulings and General Information Letters

Current through Reg. 49, No. 28; July 12, 2024
(a) Definitions. The following terms, when
				  used in this section, shall have the following meanings, unless the context
				  clearly indicates otherwise.
(1) General
				  information letter--Information provided by the comptroller in response to any
				  written inquiry about the taxability of an item or transaction, including a
				  request for a private letter ruling that does not comply with the requirements
				  necessary to request a private letter ruling.
(2) Private letter ruling--The comptroller's
				  written determination on the application of relevant tax laws, rules, and
				  policies to a specific set of facts submitted in a properly completed private
				  letter ruling request.
(3) Related
				  person--A person, corporation, or other legal entity, including an entity that
				  is treated as a pass-through or disregarded entity for purposes of federal
				  taxation, in which one person, corporation, or entity, or set of related
				  persons, corporations, or entities, directly or indirectly owns or controls a
				  greater than 50% interest in another entity.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter A - GENERAL RULES › Section 3.2 - Offsets and Application of Credits and Payments to Liabilities; Unjust Enrichment

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) Credit--An available balance for transfer
				  or refund, including funds from another tax type.
(2) Offset--A period-by-period reduction in
				  amounts owed by a taxpayer.
(3)
				  Period--Filing period, such as month, quarter, or year.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter A - GENERAL RULES › Section 3.3 - Contract Examination Program

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) Applicant--A person that submits a
				  Statement of Qualifications in response to the comptroller's Request for
				  Qualifications.
(2) Contract
				  Examination Program--A program that the comptroller creates under Tax Code,
				  §
											111.0045,
				  in which the comptroller contracts with qualifying persons or accounting firms
				  to perform tax examinations for the State of Texas.
(3) Contract examiner--A person who performs
				  a tax compliance examination or special examination project under the Contract
				  Examination Program.
(4)
				  Orientation--Information provided by the comptroller to familiarize contract
				  examiners with policies, procedural rules, recent developments in Texas tax
				  laws, and other materials that may be pertinent to possible
				  assignments.
(5) Project
				  manager--An employee of the comptroller whom the manager of Audit Division
				  appoints to oversee the Contract Examination Program.
(6) Request for Qualifications--An
				  announcement that the comptroller issues, which states the availability of a
				  contract under the Contract Examination Program and solicits submissions of
				  written responses from qualifying applicants.
(7) Selection committee--A committee within
				  the comptroller's office that will review Statements of
				  Qualifications.
(8) Statement of
				  Qualifications--A written statement that an applicant submits in response to a
				  Request for Qualifications.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter A - GENERAL RULES › Section 3.4 - Tax Refunds for Wages Paid to an Employee Receiving Financial Assistance

Current through Reg. 49, No. 28; July 12, 2024
(a) Tax refund. A person who employs
				  individuals who receive aid to families with dependent children, referred to as
				  "employer" in this section, may apply for a refund of tax paid by the person to
				  this state if the tax is administered by the comptroller and deposited to the
				  credit of the general revenue fund without dedication, as described in Labor
				  Code, §
										301.102(b).
(b) Eligibility. To be eligible for this
				  refund, an employer must file Texas Workforce Commission (TWC) Form 1098, or
				  any successor form, with the TWC. The TWC will determine an employer's
				  eligibility based on the requirements of Labor Code, Chapter 301, Subchapter H.
				  For eligible employers, the TWC will certify the maximum allowable refund to
				  the comptroller. After receipt of the certification, the comptroller will
				  process the refund subject to the limitation in subsection (c) of this
				  section.
(c) Limitation. The refund
				  an employer receives for a calendar year is limited to the lesser of the amount
				  certified by the TWC or the amount of net tax paid to this state by the
				  employer, after any other applicable tax credits, in that calendar year.
(1) If the amount certified by the TWC is
				  more than the tax paid by the employer to this state, the comptroller may
				  contact the employer to obtain records regarding Texas tax paid by the employer
				  on purchases during the calendar year at issue. If the employer can prove the
				  payment of additional Texas tax during the calendar year, the comptroller may
				  increase the refund amount.
(2) If
				  the amount certified by the TWC is still more than the tax paid by the employer
				  to this state, the comptroller will only grant the refund up to the amount of
				  tax paid to this state. This may result in the refund being granted in part and
				  denied in part.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter A - GENERAL RULES › Section 3.5 - Waiver of Penalty or Interest

Current through Reg. 49, No. 28; July 12, 2024
(a) The comptroller
				  has discretion to settle penalty or interest on a tax liability if the
				  comptroller determines that the taxpayer exercised reasonable diligence to
				  comply with the tax laws of this state. In determining whether a taxpayer has
				  exercised reasonable diligence to comply with the tax laws of this state, the
				  Audit Division and Revenue Accounting Division will consider the factors set
				  out in subsections (b) and (c), respectively.
(b) Procedure for requesting waiver, audits.
(1) Penalty or interest on an audit liability
				  may be waived if the taxpayer exercised reasonable diligence to comply with the
				  tax laws of this state. A request to waive penalty or interest will be presumed
				  in all cases governed by this subsection.
(2) The comptroller has delegated to the
				  Audit Division the initial authority to waive penalty or interest or both in
				  appropriate cases. At the conclusion of an audit and during the exit
				  conference, the taxpayer will be told whether any penalty or interest will be
				  waived. At this conference the taxpayer may request that the Audit Division
				  reconsider the decision on penalty or interest waiver.
(3) When reviewing a request for penalty
				  waiver, the Audit Division will consider the following factors:
(A) the taxpayer's audit history, including,
				  but not limited to, the errors identified in prior audits;
(B) the tax issues involved;
(C) whether a change in comptroller policy
				  occurred during the audit period;
(D) whether changes in the law took effect
				  during the audit period;
(E) the
				  size and sophistication of the taxpayer;
(F) whether tax was collected but not
				  remitted;
(G) whether returns were
				  timely filed;
(H) the completeness
				  of the taxpayer's records;
(I) the
				  taxpayer's efforts to comply with the recordkeeping requirements of this state,
				  such as maintaining an accrual system for taxable purchases;
(J) delinquencies in other taxes;
(K) reliance on advice provided by the
				  comptroller's office pursuant to §
												3.10(c)
				  of this title (relating to Taxpayer Bill of Rights); and
(L) the error rate in the current
				  audit.
(4) When
				  reviewing a request for interest waiver, the Audit Division will consider the
				  factors enumerated in subsection (e) of this section.
(5) The taxpayer will be advised of the
				  acceptance or rejection of the request for waiver of penalty or interest in the
				  audit cover letter sent with the copy of the audit schedules.
(6) If a taxpayer's request for waiver is
				  denied at the audit level, the taxpayer may raise the issue as a contested case
				  matter during either a refund or redetermination hearing, or during an
				  independent audit review conference under §
											3.10(e)(4)
				  of this title.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter A - GENERAL RULES › Section 3.6 - Subpoenas of Third-Party Record Keepers

Current through Reg. 49, No. 28; July 12, 2024
(a)
				  Authority. The Texas Tax Code, §
										111.0043,
				  authorizes the comptroller to subpoena a taxpayer's records from any person in
				  possession of them.
(b) Payment.
(1) Certain third-party record keepers are
				  entitled to receive payment for certain costs directly incurred in complying
				  with a comptroller's subpoena.
(2)
				  These costs must be reasonably necessary to locate, compile, reproduce, or
				  transport the records requested.
(3) Payment will be made at rates established
				  in subsection (c) of this section. Costs in excess of these rates will not be
				  reimbursed.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter A - GENERAL RULES › Section 3.7 - Successor Liability: Liability Incurred by Purchase of a Business

Current through Reg. 49, No. 28; July 12, 2024
(a) A purchaser of any business or stock of
				  goods is liable for payment of any amount owed the state by the seller under
				  the Tax Code, Title 2. The purchaser must, at the time of purchase, withhold a
				  sufficient amount from the purchase price to pay any amounts due. The amount
				  withheld must equal all tax, penalty, and interest or any other amounts
				  assessed or to be assessed against the seller. The purchaser shall not be
				  liable for an amount greater than the purchase price of the business or stock
				  of goods.
(b) A purchaser's duty to
				  withhold the amount owed by the seller will continue until the seller presents
				  to the purchaser a certificate from the comptroller stating that no tax is due.
				  Failure of the purchaser to withhold and remit to the comptroller the required
				  amount makes the purchaser liable for such amount to the extent of the purchase
				  price.
(c) The purchase price shall
				  include, but not be limited to, monetary consideration, assumption of debt,
				  transfer of property, forgiveness of debt, or issuance of debt
				  instruments.
(d) When determining
				  if a "business" has been or will be sold, the comptroller will examine the
				  transaction to determine what the parties to the transaction intended to buy
				  and sell. The answer in each situation will depend on the type of business
				  involved. A seller may have sold a "business" even when few assets were
				  transferred. Depending on the type of business involved, a "business" may be
				  sold if an owner sells:
(1) a building, land,
				  furniture, fixtures, inventory, and the right to use the seller's trade name;
				  or
(2) all the capital assets of a
				  business; or
(3) the name and
				  goodwill of a business; or
(4) all
				  the inventory of a business; or
(5)
				  fixed assets and realty necessary to operate a similar business as the seller
				  at the same location.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter A - GENERAL RULES › Section 3.8 - Informant's Recovery Payment Limitations

Current through Reg. 49, No. 28; July 12, 2024
(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) The comptroller may contract for the
				  recovery of state money or property. If another state agency is responsible for
				  the money or property on which the information is provided, the comptroller
				  will not enter into a contract with the informant until a letter of
				  authorization is furnished to the comptroller from the affected
				  agency.
(c) Payments may not be
				  paid until and unless the recovery of the state funds on which the informant's
				  payment is contingent are complete and uncontested. For the purposes of this
				  statute and section, the term "complete" shall mean that moment in time when
				  all reasonable efforts by the state to collect the money or property on which
				  the information was provided have been exhausted.
(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. 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) Payments will
				  not be made if the amount of the recovery is less than $2,000.
(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.
(g) The comptroller shall make the final
				  determination as to the amount of state money or property received by the state
				  and the amount of the payment due the informant in accordance with the
				  informant contract. The informant has no authority to appeal the amount of the
				  payment so determined by the comptroller. Should it later be determined that
				  the money or property recovered by the state under a contract entered into
				  under this section is not owed and must be refunded, the state shall have the
				  right to recover from the informant any payments which were made to him
				  erroneously.
(h) The phrase "state
				  money or property" as used in this section shall not include money or property
				  owed to a local governmental entity or metropolitan transit authority. It shall
				  include any statutory penalties or interest due on taxes owed to the
				  state.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter A - GENERAL RULES › Section 3.9 - Electronic Filing of Returns and Reports; Electronic Transfer of Certain Payments by Certain Taxpayers

Current through Reg. 49, No. 28; July 12, 2024
(a) Voluntary
				  electronic filing of returns and reports. The comptroller may authorize a
				  taxpayer to file any report or return required to be filed with the comptroller
				  under Tax Code, Title 2 (State Taxation), by means of electronic transmission
				  under the following circumstances:
(1) the
				  taxpayer or its authorized agent has registered with the comptroller to use an
				  approved reporting method, such as WebFile, or the taxpayer is filing a return
				  or report other than a return showing a tax liability; and
(2) the method of electronic transmission of
				  each return or report complies with any requirements established by the
				  comptroller and is compatible with the comptroller's equipment and
				  facilities.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter A - GENERAL RULES › Section 3.10 - Taxpayer Bill of Rights

Current through Reg. 49, No. 28; July 12, 2024
(a) Purposes.
(1) Various state and federal laws that
				  govern the comptroller's and taxpayers' responsibilities concerning the
				  collection and payment of taxes and fees are addressed in other sections of
				  this title. The Taxpayer Bill of Rights seeks to strike a balance and find ways
				  to protect taxpayers' rights without interfering with the comptroller's
				  responsibility to collect taxes and assess the accuracy of returns.
(2) The comptroller is legally required to
				  establish a "Compact with Texans," which provides taxpayers with information
				  about how customer service will be performed and monitored. This section
				  explains the comptroller's customer service responsibilities and commitments to
				  ensure that taxpayers receive the treatment and service to which they are
				  entitled.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter A - GENERAL RULES › Section 3.11 - Petition for Adoption of Rules

Current through Reg. 49, No. 28; July 12, 2024
(a) Any
				  interested person may petition the comptroller for the adoption, repeal, or
				  amendment of a rule by filing a petition as provided in this section. The term
				  "interested person" as used in this section means a resident of this state; a
				  business entity located in this state; a governmental subdivision located in
				  this state; or a public or private organization located in this state that is
				  not a state agency.
(b) A petition
				  for the adoption, repeal, or amendment of a rule must be submitted in writing
				  to: Tax Policy Division, P.O. Box 13528, Austin, Texas 78711-3528. A separate
				  petition is required for each rule request. Each petition must include:
(1) the name and address of the petitioner;
(2) a brief explanation of the
				  rule request;
(3) the text of the
				  rule prepared in a manner to indicate the words to be added or deleted from the
				  text of the current rule, if any;
(4) a statement of the statutory or other
				  authority under which the rule is to be promulgated; and
(5) the justification, reason, or public
				  benefit anticipated as a result of adopting, repealing, or amending the rule.