TAX ADMINISTRATION

(a) Single state company. A single state company is a domestic company that is licensed and doing business only in this state. A domestic company is doing business only in this state if the company does not have direct or assumed risks for policies issued outside of this state. (…

The words and terms listed in this chapter, when used in commission rules, shall have the meanings described in this chapter unless the context clearly indicates otherwise. However, a definition in this chapter shall not apply to another chapter of the commission's rules if the w…

The following words and terms, when used in this part, shall have the following meanings, unless the context clearly indicates otherwise. (1) Agency--The commission, executive director, and their staffs. (2) APA--The Texas Administrative Procedure Act, Texas Government Code, Chap…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) GLO--The General Land Office of Texas. (2) Commissioner--The Commissioner of the General Land Office of Texas or the C…

(a) The General Land Office shall make available to its employees funds for training and education in accordance with the Employee Training Act, Government Code §§ 656.041 - 656.049 . (b) The General Land Office may provide training or education to its employees that is related t…

In accordance with Texas Government Code, § 2161.003 , the General Land Office adopts by reference the Comptroller of Public Accounts' rules found at Texas Administrative Code, Title 34, Part 1, Chapter 20, Subchapter D, Division 1, relating to Historically Underutilized Business…

(a) General. (1) Form of payment. Fees may be paid by cash, check, or other legal means acceptable to the General Land Office. Payment by means of electronic funds transfer may be required by Texas Government Code § 404.095 , § 9.51 of this title (relating to Royalty and Reportin…

(a) Any actual or prospective bidder, offeror, or contractor who is aggrieved in connection with the solicitation, evaluation, or award of a purchase contract may formally protest to the commissioner of the General Land Office. Such protests must be in writing and actually receiv…

(a) The General Land Office (GLO) shall identify contracts that require enhanced monitoring. (b) In determining which contracts require enhanced monitoring, the GLO shall consider factors including: (1) contract amount; (2) risk; (3) special circumstances of project; and (4) scop…

(a) This subchapter is adopted pursuant to Texas Government Code, § 2260.052 and governs the negotiation and mediation of a claim of breach of contract asserted by a contractor against the Land Office under Texas Government Code, Chapter 2260. (b) This subchapter does not apply t…

(a) The following words and terms, when used in this subchapter, have the following meanings, unless the context clearly indicates otherwise: (1) Chief administrative officer--Chief Clerk of the Land Office or his or her designee. (2) Commissioner--Commissioner of the General Lan…

The procedures in this subchapter are exclusive and required prerequisites to suit under the Civil Practice & Remedies Code, Chapter 107, and Texas Government Code, Chapter 2260. Notes 31 Tex. Admin. Code § 3.62 Adopted by Texas Register, Volume 44, Number 47, November 22, 2019, …

This subchapter does not waive the Land Office's sovereign immunity to suit or liability. Notes 31 Tex. Admin. Code § 3.63 Adopted by Texas Register, Volume 44, Number 47, November 22, 2019, TexReg 7186 , eff. 11/25/2019

(a) A contractor asserting a claim of breach of contract under Texas Government Code, Chapter 2260, must file notice of the claim as provided by this section. (b) The notice of claim must: (1) be in writing and signed by the contractor or the contractor's authorized representativ…

(a) If the Land Office asserts a counterclaim under Texas Government Code, Chapter 2260, it must file notice of the counterclaim as provided by this section. (b) The notice of counterclaim must: (1) be in writing; (2) be delivered by hand, certified mail return receipt requested,…

The parties must negotiate in accordance with the timetable set forth in § 3.67 of this subchapter (relating to Timetable) to attempt to resolve all claims and counterclaims filed under this subchapter. No party is obligated to settle with the other party as a result of the negot…

(a) Following receipt of a contractor's notice of claim, the chief administrative officer must review the contractor's claim and the Land Office's counterclaim, if any, and initiate negotiations with the contractor to attempt to resolve the claim and counterclaim. (b) Subject to …

(a) Negotiation is a consensual bargaining process in which the parties attempt to resolve a claim and counterclaim. The parties may conduct a negotiation under this subchapter by any means authorized under the contract or agreed upon by the parties. The parties may conduct negot…

(a) The parties must disclose their settlement approval procedures before, or at the beginning of, a negotiation or mediation. (b) A settlement agreement pertaining to a claim based on a contract of the Veterans Land Board or School Land Board must be approved by the Veterans Lan…

(a) The parties may, at any time during a negotiation or mediation conducted pursuant to this subchapter, reach a settlement agreement to resolve an entire claim or any designated and severable portion of a claim. A settlement agreement must identify any unresolved portion of the…

Unless the parties agree otherwise, each party shall be responsible for its own negotiation costs, including, without limitation, fees of attorneys, consultants, and experts. Notes 31 Tex. Admin. Code § 3.71 Adopted by Texas Register, Volume 44, Number 47, November 22, 2019, TexR…

(a) If the parties do not resolve a claim of breach of contract in its entirety through negotiation or mediation in accordance with this subchapter on or before the 270th day after the Land Office receives the notice of claim, or after the expiration of any extension agreed to by…

(a) The parties may agree to mediate a claim through an impartial third party at any time. For purposes of this subchapter, "mediation" has the meaning set forth in the Civil Practice and Remedies Code, § 154.023 . The mediation is subject to the provisions of the Governmental Di…

The mediator must possess the qualifications required under the Civil Practice and Remedies Code, § 154.052 , be subject to the standards and duties prescribed by the Civil Practice and Remedies Code, § 154.053 and have the qualified immunity prescribed by the Civil Practice and …

(a) A mediation conducted under this subchapter is confidential in accordance with Texas Government Code, § 2009.054 . (b) The confidentiality of a final settlement agreement to which the Land Office is a party is governed by the Public Information Act, Texas Government Code, Cha…

Unless the parties agree otherwise in writing, each party is responsible for its own mediation costs, including without limitation, document reproduction costs and fees of attorney, consultants, or experts. The mediator's fees and associated costs shall be divided equally between…

Any settlement agreement reached during a mediation must be signed by the Parties' authorized representatives and must describe any procedures the parties must follow to obtain final and binding approval of the agreement. Notes 31 Tex. Admin. Code § 3.77 Adopted by Texas Register…

A final settlement agreement reached during or through mediation that resolves an entire claim or counterclaim, or any designated and severable portion of a claim or counterclaim, must comply with § 3.70 of this subchapter (relating to Settlement Agreement). Notes 31 Tex. Admin. …

(a) Definitions. The following terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) General information letter--Information provided by the comptroller in response to any written inquiry about the taxability of a…

(a) Purposes. (1) Various state and federal laws that govern the comptroller's and taxpayers' responsibilities concerning the collection and payment of taxes and fees are addressed in other sections of this title. The Taxpayer Bill of Rights seeks to strike a balance and find way…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Alcoholic beverage--Alcohol, or any beverage containing more than 0.5% of alcohol by volume, which is capable of use f…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Alcoholic beverage--Alcohol, or any beverage containing more than 0.5% of alcohol by volume, which is capable of use f…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Bonded agent--A person in this state who is a third-party agent of a manufacturer outside this state and who receives …

(a) Any interested person may petition the comptroller for the adoption, repeal, or amendment of a rule by filing a petition as provided in this section. The term "interested person" as used in this section means a resident of this state; a business entity located in this state; …

(a) Hotel Projects. (1) Definitions. The following words and terms, when used in this subsection, shall have the following meanings, unless the context clearly indicates otherwise. (A) Convention center entertainment-related facilities--Facilities owned by or located on land owne…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Cigarettes--A roll for smoking that is: (A) not a cigar; and (B) that is made of tobacco or tobacco mixed with another…

(a) Warning notice signs. Each person who sells cigarettes, e-cigarettes, or tobacco products at retail or by vending machine must post a warning notice sign in a location that is conspicuous to all employees and customers and that is close to the cash register, check-out stand, …

(a) Definitions. The following words and terms when used in this section have the following meanings, unless the context clearly indicates otherwise. (1) Cigar--A roll of fermented tobacco that is wrapped in tobacco and the main stream of smoke from which produces an alkaline rea…

(a) Definitions. The following words and terms, when used in this section shall have the following meanings, unless the context clearly indicates otherwise. (1) Cigar--A roll of fermented tobacco that is wrapped in tobacco and the main stream of smoke from which produces an alkal…

(a) Definitions. The following words and terms, when used in this section shall have the following meanings, unless the context clearly indicates otherwise. (1) Cigarette--A roll for smoking: (A) that is made of tobacco or tobacco mixed with another ingredient and wrapped or cove…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Delivery sale--A sale of e-cigarettes to a consumer in Texas regardless of whether the seller is located outside or wi…

(a) Definitions. The following words and terms when used in this section shall have the following meanings, unless the context clearly indicates otherwise. (1) Cartoon--Any drawing or other depiction of an object, person, animal, creature, or any similar caricature that satisfies…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Bonded agent--A person in Texas who is a third-party agent of a manufacturer located outside of Texas and who receives…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Commercial motor vehicle--A self-propelled vehicle used to transport passengers for compensation or hire between point…

(a) Definitions. The following words and terms, when used in this section shall have the following meanings, unless the context clearly indicates otherwise. (1) Barrel--Three 100-pound containers of oysters. (2) Certificate (Shellfish Certificate of Compliance)--A numbered docume…

(a) Application of Tax Code, Chapter 151. The statutory provisions, administrative rules, and agency policies applicable to Chapter 151 will apply as deemed necessary by the comptroller for administration of the fee to the extent not addressed expressly in this section. (b) Defin…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Common carrier--A person who provides transportation of persons or property to members of the general public for compe…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Incomplete service--A service precluded or terminated without the benefit contracted for being produced (whether or no…

(a) In determining whether to impose the additional penalty under Tax Code, § 111.061(b) , the comptroller may impute to the taxpayer the acts or omissions of: (1) any officer, director, manager, or governing authority of the taxpayer; and (2) any agent or employee with the actua…

(a) The Texas Petroleum Products Delivery Fee is imposed, collected, and paid to the state by operators of bulk facilities. The fee is assessed when petroleum products are withdrawn from the bulk facility and delivered into a cargo tank or barge or imported into this state in a c…