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Both taxpayers and practitioners should examine these rule changes carefully. These key changes have a significant impact on the procedure aspects of the Texas administrative process. For a full version of the adopted rules discussed below, click here.

34 Texas Administrative Code § 1.4

The Comptroller of Public Accounts adopts amendments to § 1.4, concerning representation and participation. The amendment provides guidance for parties participating in the contested case process and divides the existing language into subparagraphs by related topics.

  • § 1.4 is effective as of July 13, 2017.

34 Texas Administrative Code § 1.8

The Comptroller of Public Accounts adopts amendments to § 1.8, concerning resolution agreements. The amendments update and formalize the procedures by which the parties may fully resolve a contested case by entering into a resolution agreement.

  • § 1.8 is effective as of July 13, 2017.

34 Texas Administrative Code § 1.18

The Comptroller of Public Accounts adopts new § 1.18, concerning filing documents. Existing § 1.18 is adopted for repeal concurrently with this new section. New § 1.18 explains where contested case documents must be filed.

  • §1.18 is effective as of July 13, 2017.

34 Texas Administrative Code § 1.28

The Comptroller of Public Accounts adopts new § 1.28, concerning comptroller’s decisions and orders. The new section implements Senate Bill 1267, 84th Legislature, 2015 with respect to notice of a decision and finality of a decision and order.

  • § 1.28 is effective as of July 13, 2017.

34 Texas Administrative Code § 1.29

The Comptroller of Public Accounts adopts new § 1.29, concerning motion for rehearing. Existing § 1.29 is adopted for repeal concurrently with this new section. The new section implements Senate Bill 1267, 84th Legislature, 2015 and provides additional guidance to assist parties to a contested case in filing a motion for rehearing.

  • § 1.29 is effective as of July 13, 2017.

34 Texas Administrative Code § 1.31

The Comptroller of Public Accounts adopts new § 1.31, concerning computation of time. The new § 1.31 reorganizes information contained in current § 1.31 and provides additional guidance intended to assist parties in timely filing documents during a contested case.

  • § 1.31 is effective as of July 13, 2017.

34 Texas Administrative Code § 1.32

The Comptroller of Public Accounts adopts the repeal of § 1.32, concerning service. The comptroller is adopting a new § 1.32 that will replace the existing section.

  • § 1.32 is effective as of July 13, 2017.

34 Texas Administrative Code § 1.39

The Comptroller of Public Accounts adopts the repeal of § 1.39, concerning dismissal of a case. Existing § 1.39 is adopted for repeal concurrently with this new section. New § 1.39 provides a non-exhaustive list of the grounds upon which a party may file a motion to dismiss.

  • § 1.39 is effective as of July 13, 2017.

34 Texas Administrative Code § 1.41

The Comptroller of Public Accounts adopts the repeal of § 1.41, concerning ex parte communications. Existing § 1.41 is adopted for repeal concurrently with this new section. The new section provides additional guidance regarding ex parte communications. The substance of the existing section is restated and reorganized into separate subsections to improve readability.

  • § 1.41 is effective as of July 13, 2017.

We are pleased to announce the addition of Rich Moore to Ryan Law. Mr. Moore is licensed to practice law in Texas. Mr. Moore will assist in state and local tax controversy matters.

Before joining Ryan Law, Mr. Moore worked at PwC, where he focused his practice on international and mergers & acquisitions tax planning.

Mr. Moore received his Master of Laws from the Georgetown University Law Center, Juris Doctor from the Villanova University Charles Widger School of Law, and Bachelors in Business Administration from the University of Mary Hardin-Baylor.

On January 6, 2017, the Austin Court of Appeals denied the Texas Comptroller’s Motion for Rehearing in American Multi-Cinema, Inc. v. Hegar. The Court’s opinion can be found here. Ryan Law’s Doug Sigel has handled this case at the trial and appellate level. The Court of Appeals ruled in favor of the taxpayer on the issue of whether cost-of-goods sold deduction under the Texas margin tax applies to movie theatre exhibition costs. The opinion on rehearing changes the reasoning of the Court, but not the result.

 

About Ryan Law
Ryan Law is headquartered in Austin, Texas, with offices in Chicago, Houston, and Northern Virginia. Founded by tax and trial lawyers from some of the top law firms in Texas and the nation, the Firm handles a variety of complex tax issues, with an emphasis on all levels of tax recovery, audit defense, and tax appeals for many Fortune 500 companies.

Doug Sigel

Practice Group Leader for Sales and Income Tax

Ryan Law

(512) 459-6611

doug.sigel@ryanlawlllp.com