Comptroller of Public Accounts

Rule Review Plan

Under 2001.039, Government Code, the Comptroller of Public Accounts submits this plan for review of agency rules. These rules appear in Title 34 Texas Administrative Code. Notices of intention to review will be submitted for publication in the Texas Register, and comments will be sought from any interested persons or groups.

Actions to amend, repeal, or adopt rules may be begun independently of this schedule if required by legislative action, court decision, or other causes. In those instances, full opportunity for suggestions will be offered, and any comments will be fully considered.

Beginning September 1, 2000:

The following subchapters of Title 34, Part I, Chapter 3:

      K. Hotel Occupancy Tax

      N. County Sales and Use Tax

      O. State Sales and Use Tax Sections 3.281-3.301

      P. Municipal Sales and Use Tax

      R. Transit Sales and Use Tax

      AA. Automotive Oil Sales Fee

      BB. Battery Sales Fee

      DD. Oil Field Cleanup Regulatory Fee

      EE. Boat and Boat Motor Sales and Use Tax

      II. Telecommunications Infrastructure Fund Assessment

Beginning September 1, 2001

The following subchapters of Title 34, Part I, Chapter 3:

      B. Natural Gas Production Tax

      C. Crude Oil Production Tax

      L. Motor Fuels Tax

      O. State Sales and Use Tax Sections 3.302-3.323

      Y. Controlled Substances

      W. Amusement Machine Regulation and Tax

      GG. Insurance Tax

      HH. Mixed Beverage Tax

      JJ. Cigarette and Tobacco Products Regulation

Title 34, Part I, Chapter 7 (Prepaid Higher Education Tuition Program)

Beginning September 1, 2002:

The following subchapters of Title 34, Part I, Chapter 3:

      A. General Rules

      D. Occupation Tax on Sulphur Products

      E. Miscellaneous Taxes Based on Gross Receipts

      F. Motor Vehicle Sales and Use Tax

      G. Cigarette Tax

      H. Cigar and Tobacco Tax

      I. Miscellaneous Occupation Tax

      J. Petroleum Products Delivery Fee

      M. Inheritance tax

      O. State Sales and Use Tax Sections 3.324-3.364

      T. Manufactured Housing Sales and Use Tax

      U. Public Utility Gross Receipts Tax

      V. Franchise Tax

      X. Parimutuel Racing Revenue

      Z. Coastal Protection Fee

All sections under Chapter 5 (Funds Management, Fiscal Affairs) and Chapter 9 (Property Tax Administration) and all chapters of Title 34, Part II (Treasury Operations).