<<Prev Rule

Texas Administrative Code

Next Rule>>
TITLE 34PUBLIC FINANCE
PART 1COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 3TAX ADMINISTRATION
SUBCHAPTER JJCIGARETTE, E-CIGARETTE, AND TOBACCO PRODUCTS REGULATION
RULE §3.1204Administrative Remedies for Violations of Health and Safety Code, Chapter 161, Subchapter H

  (2) The written notice of violation will provide the permit holder an opportunity to request a hearing on or before the 20th day after the date on the written notice of violation and will inform the permit holder that failure to request a hearing on or before that date will result in the waiver of the right to a hearing and the imposition of the proposed penalty.

(f) Administrative hearings. If the permit holder responds to the written notice of violation and requests a hearing on or before the 20th day after the date on the written notice of violation, the comptroller will grant an administrative hearing. A hearing request is considered submitted by the date-stamp affixed by the agency mail room. The hearing shall be governed by §1.21 of this title (relating to Cigarette, E-Cigarette, Cigar, and Tobacco Tax Hearings).

(g) Waiver of hearing. If the permit holder does not respond to the written notice of violation on or before the 20th day after the date on the written notice of violation, the permit holder's right to an administrative hearing is waived. An untimely request for an administrative hearing will not be granted.


Source Note: The provisions of this §3.1204 adopted to be effective January 22, 1998, 23 TexReg 425; amended to be effective March 14, 2000, 25 TexReg 2156; amended to be effective September 6, 2006, 31 TexReg 7134; amended to be effective February 6, 2012, 37 TexReg 500; amended to be effective March 6, 2024, 49 TexReg 1282

Previous Page

Link to Texas Secretary of State Home Page | link to Texas Register home page | link to Texas Administrative Code home page | link to Open Meetings home page