TITLE 34. PUBLIC FINANCE

PART 1. COMPTROLLER OF PUBLIC ACCOUNTS

CHAPTER 3. TAX ADMINISTRATION

SUBCHAPTER S. MOTOR FUEL TAX

The Comptroller of Public Accounts adopts the repeal of §3.434, concerning liquefied gas tax decal, without changes to the proposed text as published in the August 29, 2025, issue of the Texas Register (50 TexReg 5594). The rule will not be republished.

The comptroller repeals this section following the passage of House Bill 1905, 84th Legislature, 2015, effective September 1, 2015, which repealed the tax on liquefied gas.

The last taxable period for liquefied gas is now outside the four-year statute of limitations for assessments and refund claims. See Tax Code, §111.107(a) (When Refund or Credit Is Permitted) and §111.201 (Assessment Limitation).

The comptroller did not receive any comments regarding adoption of the amendment.

This repeal is adopted under Tax Code, §111.002, which provides the comptroller with the authority to prescribe, adopt, and enforce rules relating to the administration and enforcement of the provisions of Tax Code, Title 2.

This adoption implements the repeal of Tax Code, §162.001, which defined liquefied gas as a motor fuel.

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 October 8, 2025.

TRD-202503641

Jenny Burleson

Director, Tax Policy

Comptroller of Public Accounts

Effective date: October 28, 2025

Proposal publication date: August 29, 2025

For further information, please call: (512) 475-2220

The Comptroller of Public Accounts adopts the repeal of §3.436, concerning liquefied gas dealer licenses, without changes to the proposed text as published in the August 29, 2025, issue of the Texas Register (50 TexReg 5594). The rule will not be republished.

The comptroller repeals this section following the passage of House Bill 1905, 84th Legislature, 2015, effective September 1, 2015, which repealed the tax on liquefied gas.

The last taxable period for liquefied gas is now outside the four-year statute of limitations for assessments and refund claims. See Tax Code, §111.107(a) (When Refund or Credit Is Permitted) and §111.201 (Assessment Limitation).

The comptroller did not receive any comments regarding adoption of the repeal.

This repeal is adopted under Tax Code, §111.002, which provides the comptroller with the authority to prescribe, adopt, and enforce rules relating to the administration and enforcement of the provisions of Tax Code, Title 2.

This adoption implements the repeal of Tax Code, §162.001, which defined liquefied gas as a motor fuel.

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 October 8, 2025.

TRD-202503642

Jenny Burleson

Director, Tax Policy

Comptroller of Public Accounts

Effective date: October 28, 2025

Proposal publication date: August 29, 2025

For further information, please call: (512) 475-2220

CHAPTER 16. COMPTROLLER GRANT PROGRAMS

SUBCHAPTER D. RURAL LAW ENFORCEMENT SALARY ASSISTANCE PROGRAM

The Comptroller of Public Accounts adopts amendments to §16.300, concerning definitions, §16.302, concerning review by comptroller, and §16.304, concerning authorized uses of grant funds; limitations, without changes to the proposed text as published in the August 29, 2025, issue of the Texas Register (50 TexReg 5633). The rules will not be republished.

The amendments to §16.300 modify the current definition of "grant" to clarify sources of funding in accordance with the General Appropriations Act of the 89th Legislature.

The amendments to §16.302 modify subsection (c) to clarify other law may allow for the comptroller to deny an application.

The amendments to §16.304 amend subsections (a), (b), (c), and (g) to remove duplicative statutory references. The amendments in subsection (g) also refer to the appropriate subsections within the rule. The amendments make non-substantive changes to subsections (i)(3), (i)(5) and (j)(3).

The comptroller did not receive any comments regarding adoption of the amendment.

These amendments are adopted under Local Government Code, §§130.911(h), 130.912(g) and 130.913(g), which require the comptroller to adopt rules to administer a grant program to provide financial assistance to qualified sheriff's offices, constable's offices, and prosecutor's offices in rural counties.

The amendments implement Local Government Code, §§130.911, 130.912 and 130.913 and the General Appropriations Act.

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 October 8, 2025.

TRD-202503622

Victoria North

General Counsel for Fiscal and Agency Affairs

Comptroller of Public Accounts

Effective date: October 28, 2025

Proposal publication date: August 29, 2025

For further information, please call: (512) 475-2220

The Comptroller of Public Accounts adopts the repeal of §16.306, concerning provisions applicable to fiscal year 2024, without changes to the proposed text as published in the August 29, 2025, issue of the Texas Register (50 TexReg 5636). The rule will not be republished.

The comptroller repeals §16.306 since it is no longer needed.

The comptroller did not receive any comments regarding adoption of the repeal.

The repeal is adopted under Local Government Code, §§130.911(h), 130.912(g) and 130.913(g), which require the comptroller to adopt rules to administer a grant program to provide financial assistance to qualified sheriff's offices, constable's offices, and prosecutor's offices in rural counties.

The repeal implements Local Government Code, §§130.911, 130.912 and 130.913.

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 October 8, 2025.

TRD-202503621

Victoria North

General Counsel for Fiscal and Agency Affairs

Comptroller of Public Accounts

Effective date: October 28, 2025

Proposal publication date: August 29, 2025

For further information, please call: (512) 475-2220