TITLE 34. PUBLIC FINANCE

PART 1. COMPTROLLER OF PUBLIC ACCOUNTS

CHAPTER 3. TAX ADMINISTRATION

SUBCHAPTER A. GENERAL RULES

34 TAC §3.11

The Comptroller of Public Accounts adopts new §3.11, concerning petition for adoption of rules, without changes to the proposed text as published in the December 16, 2016, issue of the Texas Register (41 TexReg 9880). This section implements Government Code, §2001.021 (Petition for Adoption of Rules), as amended by House Bill 763, 84th Legislature, 2015, effective June 9, 2015, which requires the comptroller to adopt a rule setting forth the substantive and procedural requirements an interested person must follow in order to petition the comptroller for the adoption of a rule. The section establishes the substantive and procedural requirements to petition the comptroller for the adoption, repeal, or amendment of a rule.

Subsection (a) identifies who may petition the comptroller for the adoption, repeal, or amendment of a rule. This subsection defines the term "interested person" based on Government Code, §2001.021(d), which identifies the individuals, entities, and organizations who can petition for the adoption of a rule.

Subsection (b) explains how to petition the comptroller for the adoption, repeal, or amendment of a rule.

Subsection (c) gives the comptroller discretion to deny a petition if it fails to meet the requirements of this section.

Subsection (d) requires the comptroller to consider a petition filed under subsection (b) within 60 days after submission and either deny the petition with written reasons for the denial or initiate rulemaking procedures under the Administrative Procedure Act. This subsection implements Government Code, §2001.021(c).

No comments were received regarding adoption of the new section.

The new section is adopted under Government Code, §2001.021, which requires the comptroller to create a rule setting forth the substantive and procedural requirements that an interested person must follow in order to petition the comptroller for the adoption of a rule.

This section implements Government Code, §2001.021 (Petition for Adoption of Rules).

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on January 23, 2017.

TRD-201700313

Lita Gonzalez

General Counsel

Comptroller of Public Accounts

Effective date: February 12, 2017

Proposal publication date: December 16, 2016

For further information, please call: (512) 475-0387