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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 3. TAX ADMINISTRATION |
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SUBCHAPTER A. GENERAL RULES |
| § 3.1. Private Letter Rulings and General Information Letters |
| § 3.2. Offsets and Application of Credits and Payments to Liabilities; Unjust Enrichment |
| § 3.3. Contract Examination Program |
| § 3.4. Tax Refunds for Wages Paid to an Employee Receiving Financial Assistance |
| § 3.5. Waiver of Penalty or Interest |
| § 3.6. Subpoenas of Third-Party Record Keepers |
| § 3.7. Successor Liability: Liability Incurred by Purchase of a Business |
| § 3.8. Informant's Recovery Payment Limitations |
| § 3.9. Electronic Filing of Returns and Reports; Electronic Transfer of Certain Payments by Certain Taxpayers |
| § 3.10. Taxpayer Bill of Rights |
| § 3.11. Petition for Adoption of Rules |
| § 3.12. Hotel Projects, Project Financing Zones, and Qualified Hotel Projects |
| § 3.13. Postmarks, Timely Filing of Reports, and Timely Payment of Taxes and Fees |
| § 3.15. Penalty for Fraud, Intent to Evade Tax or the Alteration, Destruction, or Concealment of Records |
| § 3.16. Delinquent Taxpayer Financial Records; Information Exchange |