SECTION 123.10. Miscellaneous Provisions

(a) Not every application will qualify for a MPDZ Exemption. The Texas Film Commission (TFC) is not required to act on or approve any application. All decisions by the TFC are final and not subject to review.

(b) If the Comptroller receives written notice from the Nominating Body or the TFC that a qualified person was not entitled to a MPDZ Exemption or was entitled to a lesser amount than an approved application received, the Comptroller shall investigate that determination and provide a written response to the Nominating Body that concludes either that the approved application may have or may not have received unauthorized tax exemptions. If the Nominating Body and the Comptroller agree that an approved application may not have been entitled to a tax exemption, they shall promptly notify the qualified person, the appropriate taxing authorities, and the TFC.

(c) The TFC division of the Office of the Governor is a state agency and must comply with the Texas Public Information Act (PIA). In the event that a public information request related to the Requestor and/or an application is submitted to the agency, the Office of the Governor will promptly notify the Requestor of the request if current contact information is available, take all appropriate actions with the Attorney General of Texas to prevent release of confidential information, including asserting exemptions under the PIA, and provide the Requestor with full information and opportunity to participate in such process if current contact information is available.

Source Note: The provisions of this §123.10 adopted to be effective March 25, 2014, 39 TexReg 2065