| (a) Prohibited communications. Parties to an arbitration
and arbitrators assigned to an arbitration shall not seek the comptroller's
advice or direction on a matter relating to a pending arbitration
under Tax Code, Chapter 41A.
(b) Pending arbitration. An arbitration is pending
from the date a request for binding arbitration is filed until the
date of delivery of the LBA or RBA award pursuant to Tax Code, §41A.09.
(c) Exception. The prohibition in subsection (a) of
this section shall not apply to the comptroller's processing and curing
of requests for binding arbitration and deposits or other administrative
matters.
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