Adopted Rules Title 34

TITLE 34. PUBLIC FINANCE

PART 1. COMPTROLLER OF PUBLIC ACCOUNTS

SUBCHAPTER B. NATURAL GAS

The Comptroller of Public Accounts adopts the repeal of §3.11, concerning Penalty and Interest, §3.12, concerning Purchaser and/or Processor Reporting Requirements, §3.14, concerning Exemption of Certain Interest Owners from Gas Occupation Taxes, and §3.16, concerning Reports, Payments, and Due Dates, without changes to the proposal as published in the November 30, 2012, issue of the Texas Register (37 TexReg 9487). The sections will be immediately re-adopted under §§3.25, 3.26, 3.27 and 3.28 respectively. These repeals and re-adoptions will make available additional section numbers for Chapter 3, Subchapter A.

No comments were received regarding adoption of the repeals.

The repeals are 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.

The repeals implement Tax Code, Chapter 201.

This agency hereby certifies that the adoption has been reviewed by legal counsel and found to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on May 13, 2013.

TRD-201301925

Ashley Harden

General Counsel

Comptroller of Public Accounts

Effective date: June 2, 2013

Proposal publication date: November 30, 2012

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

34 TAC §§3.25 - 3.28

The Comptroller of Public Accounts adopts new §3.25, concerning Penalty and Interest, §3.26, concerning Purchaser and/or Processor Reporting Requirements, §3.27, concerning Exemption of Certain Interest Owners from Gas Occupation Taxes, and §3.28, concerning Reports, Payments, and Due Dates, without changes to the proposed text as published in the November 30, 2012, issue of the Texas Register (37 TexReg 9488). The new sections take the place of repealed §§3.11, 3.12, 3.14 and 3.16 respectively. These repeals and new sections are being adopted to make available additional section numbers for Chapter 3, Subchapter A. Only non-substantive changes have been made to the new §3.28 for general readability and to reflect the new section numbers referenced.

No comments were received regarding adoption of the new sections.

These new sections are 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.

The new sections implement Tax Code, Chapter 201.