TAX ADMINISTRATION

Texas Administrative Code Title 1 - ADMINISTRATION Title 4 - AGRICULTURE Title 7 - BANKING AND SECURITIES Title 10 - COMMUNITY DEVELOPMENT Title 13 - CULTURAL RESOURCES Title 16 - ECONOMIC REGULATION Title 19 - EDUCATION Title 22 - EXAMINING BOARDS Title 25 - HEALTH SERVICES Titl…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Agency--The Comptroller of Public Accounts of the State of Texas or the comptroller's duly authorized agents and emplo…

(a) Definitions. The following words and terms, when used in this section, have the following meanings, unless the context clearly indicates otherwise. (1) Commercial business location--The entire premises occupied by a permit applicant or a person required to hold a permit under…

(a) This section applies to sales made prior to September 1, 2015. Effective September 1, 2015, the fireworks tax is repealed. (b) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherw…

(a) Pursuant to Chapter 53, Texas Occupations Code and § 2005.052, Texas Government Code, the Board may suspend or revoke an existing certificate of registration, disqualify a person from receiving a certificate of registration, issue a provisional license subject to the terms an…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise: (1) Active operation--Regular and continuing activities related to the production of oil and gas for which the operator ha…

This subchapter may not be construed to prohibit the use of any provision authorized by Insurance Code § 541.056(c) or other applicable statute. Notes 28 Tex. Admin. Code § 3.205 The provisions of this §3.205 adopted to be effective June 2, 1982, 7 TexReg 1903; Amended by Texas R…

(a) The Board shall grant a Certificate of Registration or a provisional Certificate of Registration to an otherwise qualified Candidate who has been convicted of an offense that: (1) is not directly related to the Practice of Landscape Architecture as determined by the executive…

(a) Definitions. (1) "Active duty" means current full-time military service in the armed forces of the United States or active duty military service as a member of the Texas military forces, as defined by Section 437.001, Government Code, or similar military service of another st…

(a) A policy subject to this subchapter must include termination provisions that specify as to each eligible family member, as set out in § 3.3051 of this title (relating to Initial and Subsequent Conditions of Eligibility Provision), the age, or event, if any, upon which coverag…

(a) No individual policy or group policy of accident and sickness insurance which provides for accident and sickness coverage of additional newborn children may be issued in this state if it contains any provisions excluding or limiting initial coverage of a newborn infant for a …

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Basic local exchange telephone service--The provision by a telephone company of each access line and each dial tone to…

Texas Administrative Code Title 1 - ADMINISTRATION Title 4 - AGRICULTURE Title 7 - BANKING AND SECURITIES Title 10 - COMMUNITY DEVELOPMENT Title 13 - CULTURAL RESOURCES Title 16 - ECONOMIC REGULATION Title 19 - EDUCATION Title 22 - EXAMINING BOARDS Title 25 - HEALTH SERVICES Titl…

(a) An insurer marketing a preferred provider benefit plan must contract with physicians and health care providers to ensure that all medical and health care services and items contained in the package of benefits for which coverage is provided, including treatment of illnesses a…

Texas Administrative Code Title 1 - ADMINISTRATION Title 4 - AGRICULTURE Title 7 - BANKING AND SECURITIES Title 10 - COMMUNITY DEVELOPMENT Title 13 - CULTURAL RESOURCES Title 16 - ECONOMIC REGULATION Title 19 - EDUCATION Title 22 - EXAMINING BOARDS Title 25 - HEALTH SERVICES Titl…

Texas Administrative Code Title 1 - ADMINISTRATION Title 4 - AGRICULTURE Title 7 - BANKING AND SECURITIES Title 10 - COMMUNITY DEVELOPMENT Title 13 - CULTURAL RESOURCES Title 16 - ECONOMIC REGULATION Title 19 - EDUCATION Title 22 - EXAMINING BOARDS Title 25 - HEALTH SERVICES Titl…

Texas Administrative Code Title 1 - ADMINISTRATION Title 4 - AGRICULTURE Title 7 - BANKING AND SECURITIES Title 10 - COMMUNITY DEVELOPMENT Title 13 - CULTURAL RESOURCES Title 16 - ECONOMIC REGULATION Title 19 - EDUCATION Title 22 - EXAMINING BOARDS Title 25 - HEALTH SERVICES Titl…

Texas Administrative Code Title 1 - ADMINISTRATION Title 4 - AGRICULTURE Title 7 - BANKING AND SECURITIES Title 10 - COMMUNITY DEVELOPMENT Title 13 - CULTURAL RESOURCES Title 16 - ECONOMIC REGULATION Title 19 - EDUCATION Title 22 - EXAMINING BOARDS Title 25 - HEALTH SERVICES Titl…

(a) This section applies to periods prior to September 1, 2015. Effective September 1, 2015, the tax on liquefied gas is repealed. (b) Use of decal. Except as provided in subsections (c), (d), and (g) of this section, a person who operates a motor vehicle that is required to be l…

(a) This rule applies only to motor fuel transactions that take place on or after January 1, 2004, and prior to September 1, 2015. Motor fuel transactions that occur prior to January 1, 2004, will be governed by sections in Texas Administrative Code, Title 34, Part 1, Chapter 3, …

(a) Effective date. The provisions of this section apply to franchise tax reports originally due on or after January 1, 2008, unless otherwise noted. (b) Foreign taxable entity. A taxable entity that is not chartered or organized in Texas. (c) Nexus. A taxable entity is subject t…

(a) Effective date. The provisions of this section apply to franchise tax reports originally due on or after January 1, 2008, except as otherwise noted. (b) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the contex…

(a) Effective Date. The provisions of this section apply to franchise tax reports originally due on or after January 1, 2008, except as otherwise noted. (b) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the contex…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Clothing--A garment used to cover the body, or a part of the body, typically consisting of cloth or a cloth-like mater…

Texas Administrative Code Title 1 - ADMINISTRATION Title 4 - AGRICULTURE Title 7 - BANKING AND SECURITIES Title 10 - COMMUNITY DEVELOPMENT Title 13 - CULTURAL RESOURCES Title 16 - ECONOMIC REGULATION Title 19 - EDUCATION Title 22 - EXAMINING BOARDS Title 25 - HEALTH SERVICES Titl…

An issuer is subject to the same network accessibility and availability requirements as outlined in § 11.1607 of this title (relating to Accessibility and Availability Requirements). Issuers must comply with this section; any requirements under a Medicaid contract, subject to Gov…

(a) The commissioner adopts by reference the National Association of Insurance Commissioners (NAIC) Valuation Manual, including subsequent changes that were adopted by the NAIC through August 15, 2024, as required by Insurance Code § 425.073. (b) The operative date of the NAIC Va…

(a) If matching funds are required on a grant, an applicant must ensure that it possesses or can acquire the require matching funds. A contractor or participating entity may contribute toward the matching funds requirement, but the applicant bears the responsibility for satisfyin…

(a) All applications must be submitted and certified by the applicant's authorized official. For applications submitted and certified pursuant to an RFA, the PSO may select a review group, COG, or other designee to prioritize the applications and submit a priority listing to the …

(a) Each grantee must submit financial status reports to PSO in the PSO-prescribed format no later than the designated deadlines for their submission. (b) A financial status report reflecting cumulative expenditures from the start of the grant may be submitted as often as monthly…

(a) When applying for a grant pursuant to a RFA published by the PSO in either eGrants or the Texas Register, applicants must submit and certify their applications according to the requirements provided in the RFA. (b) Applications for grants that are not submitted pursuant to an…

(a) applicant: an agency or organization that has submitted a grant application or grant renewal documentation; (b) approved budget categories: budget categories (including personnel, contractual and professional services, travel, equipment, construction, supplies and other direc…

(a) Grantees must maintain all financial records, supporting documents, statistical records, and all other records pertinent to the award for at least three years following the submission of a final expenditure report or the closure of the most recent audit report, whichever is l…

All nonprofit corporations must submit with their application, information about the agency's fiscal capability, including information from the Internal Revenue Service granting the corporation tax-exempt status. Notes 1 Tex. Admin. Code § 3.2023 The provisions of this §3.2023 ad…

(a) Grantees must have audits performed in accordance with the requirements set forth in 2 CFR Part 200 , Subpart F concerning Audit Requirements, and the State Single Audit requirements issued under UGMS. (b) Grantees that meet the Single Audit requirements as set forth in eithe…

(a) PSO and OCM shall monitor the activities of grantees as necessary to ensure that grant funds are used for authorized purposes and that grantees achieve grant purposes. (b) The monitoring program may consist of formal audits, monitoring reviews, and technical assistance. PSO o…

A grantee may not obligate grant funds before the beginning or after the end of the grant period specified in an original grant award or a subsequent grant adjustment. Notes 1 Tex. Admin. Code § 3.2503 The provisions of this §3.2503 adopted to be effective February 24, 2000, 25 T…

(a) PSO has oversight responsibility for the grants it awards and may review the grantee's management and administration of grant funds and records at any time. Grantees must respond to all PSO inquiries or requests and must make all requested records available. (b) The grantee i…

(a) Each grantee must submit reports regarding grant information, performance, and progress. To remain eligible for funding, the grantee must be able to show the scope of services provided and the impact and quality of those services. (b) The OOG may place projects on financial h…

(a) Each grant must have a project director, financial officer, and authorized official. No person shall serve in more than one capacity. (b) Each grant official must have an e-mail address and access to the Internet. (c) A grantee shall notify PSO within 20 calendar days of any …

(a) Applications from non-profit corporations, local units of governments and other political subdivisions must include a resolution that contains the following: (1) authorization for the submission of the application that clearly identifies the project for which funding is reque…

When PSO determines that a grantee has failed to submit the necessary information or has failed to comply with any applicable statute, rule, regulation, guideline, or requirement, PSO may place a condition of funding on the grant which may invoke a hold on funds. Notes 1 Tex. Adm…

(a) The Texas Crime Stoppers Council (Council) shall, on application by a crime stoppers organization as defined by § 414.001(2) of the Texas Government Code (organization), determine whether the organization meets the requirements to be certified to receive repayments of rewards…

(a) All funding decisions made by the OOG are final and are not subject to appeal. The receipt of an application does not obligate the OOG to fund the grant or to fund it at the amount requested. (b) Neither the approval of a project nor any grant award shall obligate the OOG in …

(a) Grantees must regularly evaluate their projects. PSO shall monitor grantees through progress reports, on-site visits, and desk reviews. Grantees must maintain information related to project evaluations in the project's files, and that information must be available for review.…

Earned program income must be reported to PSO. Program income may only be used, with prior approval from PSO, for allowable project costs as reflected in an approved budget. Grantees may not carry forward program income from one grant year to the next. Grantees must refund to the…

(a) During the two-year certification period, the Council shall decertify a crime stoppers organization if it determines that the organization no longer meets the certification requirements described in § 3.9000 (b) of this chapter, which may result from a violation of state law,…

(a) At the end of the two-year certification period, a crime stoppers organization's certification will expire. (b) If a crime stoppers organization's certification expires or is not renewed, the organization is not eligible to receive repayments of rewards under Articles 37.073 …

(a) If a crime stoppers organization chooses to no longer operate or to dissolve during its two-year certification period or if the organization chooses to not apply for renewal of its certification, the organization shall send written notification to the Texas Crime Stoppers Cou…

(a) If the applicant has an approved federally-recognized indirect cost rate negotiated between the applicant and the federal government and seeks to charge indirect costs to the grant, the applicant shall identify the indirect cost rate and provide supporting documentation as pa…