SECTION 3.11. Petition for Adoption of Rules

(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.

(c) A petition may be denied for failure to comply with the requirements of subsections (a) and (b) of this section.

(d) Within 60 days after submission of a petition, the comptroller shall consider the petition and either deny the petition in writing, stating the reason for the denial, or initiate rulemaking proceedings in accordance with Government Code, Chapter 2001 (Administrative Procedure Act).

Source Note: The provisions of this §3.11 adopted to be effective February 12, 2017, 42 TexReg 479