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Texas Administrative Code (Last Updated: March 27,2024) |
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TITLE 34. PUBLIC FINANCE |
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PART 1. COMPTROLLER OF PUBLIC ACCOUNTS |
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CHAPTER 1. CENTRAL ADMINISTRATION |
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SUBCHAPTER A. PRACTICE AND PROCEDURES |
| DIVISION 1. PRACTICE AND PROCEDURES |
| § 1.1. Scope and Construction of Rules |
| § 1.2. Definitions |
| § 1.3. Representation and Participation |
| § 1.4. Computation of Time |
| § 1.5. Filing Documents with SOAH or the Office of Special Counsel for Tax Hearings |
| § 1.6. Service of Documents on Parties |
| § 1.7. Ex Parte Communications |
| § 1.8. Deadline Extensions |
| § 1.10. Requesting a Hearing |
| § 1.11. Statement of Grounds; Preliminary Conference |
| § 1.12. Position Letter |
| § 1.13. Taxpayer's Acceptance or Rejection of Position Letter, and Reply to Position Letter |
| § 1.14. The Administrative Hearings Section's Response to the Reply to the Position Letter |
| § 1.20. Docketing Oral and Written Submission Hearings |
| § 1.21. Cigarette, E-cigarette, Cigar, and Tobacco Tax Hearings |
| § 1.22. Discovery |
| § 1.23. Consolidated and Joint Hearings; Severance |
| § 1.24. Interested Parties |
| § 1.25. Nonbinding Nature of Agreed Facts |
| § 1.26. Burden and Standard of Proof in Contested Cases |
| § 1.30. Settlement in a Contested Case Based on Insolvency |
| § 1.31. Resolution Agreements |
| § 1.32. Dismissal of Case |
| § 1.33. Proposal for Decision and Exceptions |
| § 1.34. Comptroller's Decisions and Orders |
| § 1.35. Motion for Rehearing |
| DIVISION 3. SUPPORT SERVICES |
| § 1.72. Protests of Agency Purchases |
| § 1.73. Exemption From Vehicle Inscription Requirement |