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RULE §1.34Comptroller's Decisions and Orders

(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 title (relating to Dismissal of Case).

(b) If the comptroller determines that additional argument from the parties will be helpful before making a final decision in a contested case, the comptroller will issue an order requesting that the parties submit written briefs on specified contested case issues. Briefs will be limited to the issues identified in the order and arguments addressing any issues not identified in the order will not be considered.

(c) The Office of Special Counsel for Tax Hearings will send decisions and orders to the taxpayer's designated representative for notice and the Tax Hearings Attorney assigned to the hearing. Refer to §1.3 of this title (relating to Representation and Participation) for additional guidance.

(d) A decision or order is final:

  (1) if a motion for rehearing is not filed on time, on the expiration of the period for filing a motion for rehearing;

  (2) if a motion for rehearing is filed on time, on the date:

    (A) the order overruling the motion for rehearing is signed;

    (B) the motion is overruled by operation of law; or

  (3) on the date specified in the decision or order if all parties have agreed in writing or on the record. The agreed date may not be before the date the decision or order is signed.

(e) A party may file a statement that it waives its right to file a motion for rehearing. Refer to §1.5 of this title (relating to Filing Documents with SOAH or the Office of Special Counsel for Tax Hearings).

(f) If the comptroller grants a motion for rehearing, the decision or order is vacated and the comptroller will issue a new decision or order on rehearing.

Source Note: The provisions of this §1.34 adopted to be effective January 1, 2019, 43 TexReg 8126

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