PART I. Comptroller of Public Accounts

CHAPTER 3. Tax Administration

SUBCHAPTER GG. Insurance Tax

34 TAC §3.818, §3.819

(Editor's Note: House Bill 1461, 73rd Legislature, 1993, provided for the transfer of certain tax rules from the Texas Department of Insurance to the Comptroller of Public Accounts effective September 1, 1993. The original Rule Conversion was published in the October 19, 1993, issue of the Texas Register (18 TexReg 7296).

In the process of transferring specific tax reporting rules, 28 TAC §13.312 and §13.313 were inadvertently transferred to Title 34 and were designated as §3.818 and §3.819. 34 TAC 3.818 (previously 28 TAC §13.312) addresses regulatory fees, and sets the amount for filing fees for risk retention groups and purchasing groups as authorized by the Insurance Code Article 21.54, §§3(f) 4(c) and 7(a). 34 TAC §3.819 (previously 28 TAC §13.313) addresses primarily the filing of forms necessary to register a risk retention group or a purchasing group in accordance with Article 21.54, §§3(b), 4(b) and 7(a).

The responsibility for the registration of risk retention groups and purchasing groups remains with TDI. The two referenced sections are an integral part of the regulatory framework for risk retention groups, rather than a part of the tax collection function. The Comptroller and TDI agree that the referenced sections should be retrieved to Title 28 for TDI administration. Therefore, in order to enforce the uniformity of reporting forms in the registration of risk retention and purchasing groups under Article 21.54, TDI requests that 34 TAC §3.818 and §3.819 be transferred back to Title 28, as §13.312 and §13.313. The Texas Register is administratively transferring the rules from Title 34., Part I. Comptroller of Public Accounts to Title 28., Part I., Texas Department of Insurance.