Key Changes to the Comptroller’s Administrative Rules

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.

Leave a Reply

Your email address will not be published. Required fields are marked *