ADMINISTRATION

(a) Authorized representatives. (1) A taxpayer who is an individual may represent himself or herself at any stage of a contested case. A taxpayer who is an individual may have one or more authorized representative. (2) A taxpayer that is an entity must have at least one authorize…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Insolvent--The taxpayer's liabilities exceed the taxpayer's assets or the taxpayer is unable to pay the taxpayer's deb…

(a) If the parties agree on a resolution of all contentions, the agency may agree to sign a resolution agreement. (b) A resolution agreement is an agreement between all parties to adjust, or compromise and settle, a taxpayer's tax, credit, refund, penalties, interest, or any othe…

(a) Grounds. The grounds for a motion to dismiss include, but are not limited to: (1) a resolution agreement under § 1.31 of this title (relating to Resolution Agreements); (2) a taxpayer's failure to respond to the Position Letter; (3) a taxpayer's want of prosecution; (4) a tax…

After the ALJ closes the record, the ALJ will issue a proposal for decision. Any party may file exceptions to the proposal for decision within 15 days after the date the proposal for decision is issued. A reply to the exceptions may be filed no later than 15 days after the filing…

(a) After SOAH returns jurisdiction of a contested case to the agency, the comptroller will review the record, the proposal for decision, and any exceptions and replies, and will issue a decision on the proposal for decision, unless the case is dismissed under § 1.32 of this titl…

(a) Definition. A motion for rehearing is a request to the comptroller from a party in a contested case to reconsider part or all of a decision or order. The motion may or may not result in an additional hearing. (b) Contents of a motion for rehearing. (1) Government Code, § 2001…

This subchapter governs the negotiation and mediation of certain breach of contract claims asserted by contractors against the agency under Government Code, Chapter 2260. Notes 34 Tex. Admin. Code § 1.360 The provisions of this §1.360 adopted to be effective November 29, 2001, 26…

(a) This subchapter does not apply to an action of the agency for which a contractor is entitled to a specific remedy pursuant to state or federal constitution or statute. (b) This subchapter does not apply to a contract action proposed or taken by the agency for which a contract…

The following words and terms, when used in this subchapter, shall have the following meaning, unless the context clearly indicates otherwise: (1) Agency--The Office of the Comptroller of Public Accounts. (2) Claim--A written demand for damages by the contractor that is based upo…

The procedures that are contained in this subchapter are exclusive and required prerequisites to suit under Civil Practice & Remedies Code, Chapter 107, and Government Code, Chapter 2260. Notes 34 Tex. Admin. Code § 1.363 The provisions of this §1.363 adopted to be effective Nove…

This subchapter does not waive the agency's sovereign immunity to suit or liability. Notes 34 Tex. Admin. Code § 1.364 The provisions of this §1.364 adopted to be effective November 29, 2001, 26 TexReg 9631

(a) A contractor who asserts a claim of breach of contract under Government Code, Chapter 2260, must file a notice of the claim as provided under this section. (b) The notice of claim shall: (1) be written and signed by the contractor or the contractor's authorized representative…

(a) To assert a counterclaim under Government Code, Chapter 2260, the agency shall file a notice of the counterclaim as provided under this section. (b) The notice of counterclaim shall: (1) be written; (2) be delivered by hand, certified mail return receipt requested, or other v…

(a) A party who files a claim or counterclaim may request the other party for an opportunity to review and copy information that is in the possession or custody or subject to the control of the other party and that pertains to the contract that is the subject of the claim or coun…

(a) The parties shall negotiate in accordance with the timetable that is described in § 1.369 of this title (relating to Timetable) in attempt to resolve all claims and counterclaims. (b) No party is obligated to settle with the other party as a result of the negotiation. Notes 3…

(a) Following the agency's receipt of a contractor's notice of claim, the comptroller or a designated representative shall review the contractor's claim and the agency's counterclaim, if any, and begin negotiations with the contractor in attempt to resolve the claim and any count…

(a) Negotiation is a consensual bargaining process in which the parties attempt to resolve a claim and counterclaim. A negotiation under this subchapter may be conducted by any method, technique, or procedure that is authorized under the contract or upon which the parties agree, …

(a) The parties' settlement approval procedures shall be disclosed prior to, or at the beginning of, negotiations. (b) To the extent possible, the parties shall select negotiators who are knowledgeable about the subject matter of the dispute, are in a position to reach agreement,…

(a) A settlement agreement may resolve an entire claim or any designated and severable portion of a claim. (b) A settlement agreement must be in writing and signed by representatives of the contractor and the agency who have authority to bind each respective party. (c) A partial …

Unless the parties agree otherwise, each party shall be responsible for its own costs that are incurred in connection with a negotiation, including, without limitation, the costs of attorney's fees, consultant's fees, alternative dispute resolution fees, and expert's fees. Notes …

(a) If a contractor's claim and any counterclaim are not resolved in their entirety through negotiation, mediation, or other assisted negotiation process in accordance with this subchapter on or before the 270th day after the agency receives the contractor's notice of claim, or a…

(a) The contractor and the agency may agree to mediate the dispute at any time before the 270th day after the agency receives the contractor's notice of claim, or before the expiration of any extension to which the parties have agreed pursuant to § 1.369 of this title (relating t…

(a) Mediation is a consensual process in which an impartial third party, the mediator, facilitates communication among the parties to promote reconciliation, settlement, or mutual understanding. A mediator may not impose his own judgment on the issues, for that of the parties. Bo…

(a) The parties may agree to use mediation as an option to resolve a contractor's claim and any counterclaim at the time they enter into the contract, and may include a provision in the contract to do so. The parties may mediate a contractor's claim and any counterclaim even with…

(a) The mediator shall possess the qualifications that are required under Civil Practice and Remedies Code, § 154.052 ; be subject to the standards and duties that are prescribed by Civil Practice and Remedies Code, § 154.053 ; and have the qualified immunity that is stated in Ci…

(a) A mediation conducted that is under this section is confidential in accordance with Government Code, § 2009.054 . (b) The confidentiality of a final settlement agreement to which the agency is a signatory and that is reached as a result of the mediation is governed by Governm…

(a) Unless the contractor and the agency agree otherwise, each party shall be responsible for that party's own costs that are incurred in connection with the mediation, including the cost of document reproduction for documents that the party has requested, attorney's fees, and co…

(a) The parties' settlement approval procedures shall be disclosed to all other parties prior to the mediation. (b) To the extent possible, the parties shall select representatives who are knowledgeable about the subject matter of the dispute, are in a position to reach agreement…

Any settlement agreement that is reached during the mediation shall be signed by the authorized representatives of the contractor and the agency, and describe any procedures that the parties are required to follow in connection with final approval of the agreement. Notes 34 Tex. …

(a) A final settlement agreement that is reached during, or as a result of, mediation, and which resolves an entire claim and any counterclaim or any designated and severable portion of a claim and any counterclaim, shall be in writing and signed by representatives of the contrac…

(a) If mediation does not resolve all issues that the claim and any counterclaim raise, then the contractor may request that the agency refer those issues to SOAH for resolution. (b) Nothing in these rules prohibits the contractor and the agency from mediating their dispute after…

Parties to a contract dispute under Government Code, Chapter 2260 may agree, either contractually or when a dispute arises, to use assisted negotiation (alternative dispute resolution) processes, in addition to direct negotiation, to resolve their dispute. Notes 34 Tex. Admin. Co…

The following factors may help the parties decide whether one or more assisted negotiation processes could help resolve their dispute: (1) the parties recognize the benefits of an agreed resolution of the dispute; (2) the expense of proceeding to a contested case hearing at the S…

Any of the following methods, or a combination of these methods, or any other form of assisted negotiation process to which the parties agree, may be used to seek a resolution of disputes or other controversy that arise under Government Code, Chapter 2260. If the parties agree to…

(a) Computing time periods. (1) When computing periods of time prescribed or allowed in this subchapter: (A) the day of the act, event, or default from which the designated time period begins to run is not counted; and (B) the last day of the time period is counted, unless it is …

(a) Filing requirement with SOAH. A party shall file documents that are required to be filed with SOAH in accordance with SOAH Rules of Procedure. The date of filing is determined by SOAH Rules of Procedure. The parties should refer to SOAH Rules of Procedure, 1 TAC §§ 155.51 (Ju…

(a) Service required. A party filing a contested case document shall also serve a copy on each party in accordance with § 1.3 of this title (relating to Representation and Participation). When SOAH has jurisdiction, a party shall follow the SOAH Rules of Procedure. A party filing…

(a) Prohibited ex parte communications. (1) Government Code, § 2001.061(a) states, "Unless required for the disposition of an ex parte matter authorized by law, a member or employee of a state agency assigned to render a decision or to make findings of fact and conclusions of law…

(a) The following words and terms, when used in this subchapter, shall have the following meaning unless the context clearly indicates otherwise. (1) Agency--The Office of the Comptroller of Public Accounts. (2) Comptroller--Comptroller of Public Accounts. (3) Deputy Comptroller-…

(a) State-owned motor vehicles under the control and custody of the comptroller shall be exempt from the inscription requirement in Transportation Code, § 721.002 if used primarily for: (1) civil or criminal investigations or enforcement; or (2) transportation of the comptroller …

(a) Before SOAH acquires jurisdiction over a contested case (see 1 TAC § 155.51 ), taxpayers' requests to extend any deadlines imposed by this subchapter must be submitted to the Tax Hearings Attorney assigned to the case. A request will be granted if it shows good cause and the …

(a) The broad objective of the Texas Department of Public Safety is: "To maintain public safety in the State of Texas." (b) The department works toward the attainment of this objective within existing regulations and in cooperation with other agencies and persons with mutual or r…

(a) The primary responsibility for police action designed to search for a reported bomb at any location, other than premises occupied by the Department of Public Safety, lies with the principal local law enforcement agency in whose jurisdiction the reported bomb threat is located…

(a) The department of public safety accepts its responsibilities as a public trust. It is our policy to discharge with dispatch any responsibility to the fullest extent with maximum benefit for the public. (b) It is the policy of the department to afford maximum courtesy, service…

The ten general orders listed in this section are the traditional code of conduct for the Texas Department of Public Safety (the department) and are binding in addition to any other code of ethics adopted. As a member of the department it shall be my duty: (1) To execute the miss…

The International Association of Chiefs of Police Code of Ethics is adopted for the benefit of all department members and for the guidance of commissioned personnel. The Code of Ethics is as follows. (1) As a law enforcement officer, my fundamental duty is to serve mankind; to sa…

The International Association of Chiefs of Police Canons of Police Ethics is adopted for the benefit of all department members and for the guidance of commissioned personnel. They are as follows. (1) Primary responsibility of job. The primary responsibility of the police service,…

(a) Any of the major infractions listed as follows may be deemed sufficient cause for the discharge, suspension, demotion, or removal of any employee of the department of public safety: (1) failure to abide by the Code and Canons of Ethics or the standards of ethical conduct for …

(a) Any interested person may petition the department requesting the adoption of a new rule or the amendment of an existing rule. The petition shall be in writing directed to the Office of Director at the department's headquarters building in Austin. (b) The petition for adoption…