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TITLE 34PUBLIC FINANCE
PART 1COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 3TAX ADMINISTRATION
SUBCHAPTER JJCIGARETTE, E-CIGARETTE, AND TOBACCO PRODUCTS REGULATION
RULE §3.1203Approved Seller Training Programs

  (2) The seller training certification is valid until the last day of each odd numbered year.

(i) Denial. Applications for certification will be denied based on the following factors:

  (1) the curriculum information submitted does not meet the minimum requirements set out in subsection (d) of this section;

  (2) the application is incomplete; or

  (3) the applicant is currently delinquent in the payment of any tax or fee collected by the comptroller.

(j) Administrative hearing. If the comptroller determines that an applicant is not eligible for certification, the applicant will be notified, in writing, that the application has been denied. The notice will state the reasons for the denial. The applicant may, within 15 days of the date of the notice of denial, make a written request for an oral hearing to contest the denial. If the applicant does not request a hearing within 15 days of the date of the notice of denial, the hearing is waived and the denial is final. The hearing will be governed by the provisions of §§1.1-1.42 of this title (relating to Practice and Procedure).

(k) Certification revocation or suspension. The comptroller may, after notice and opportunity for a hearing, revoke or suspend a vendor's certification upon finding that the seller training classes provided by a vendor fail to comply with the comptroller's standards and requirements for seller training programs described in subsections (c), (d), and (e) of this section, or the vendor becomes delinquent in the payment of any tax or fee collected by the comptroller. If the comptroller determines that certification should be suspended or revoked, the comptroller will notify the vendor, in writing, that the certification will be suspended or revoked and will state the reasons for the action. The vendor may, within 15 days of the date of the notice of suspension or revocation, make a written request for an oral hearing to contest the action. If the vendor does not request a hearing within 15 days of the date of the notice of suspension or revocation, the hearing is waived and the suspension or revocation becomes effective.

(l) Certification reinstatement. The comptroller may reinstate the vendor's certification after receiving proof that the vendor has satisfied all the comptroller's standards and requirements for seller training as provided under subsections (c), (d), and (e) of this section, and the vendor is current in the payment of any tax or fee obligation due the comptroller.

(m) Notice of classes scheduled. Vendors must provide the comptroller's office written notification of the date, time, and location of scheduled training classes at least five business days prior to the date training classes will be conducted.

(n) Vendor reporting requirements.

  (1) By the 15th day of the month, each certified vendor must report data for each training class completed during the previous month. The data must include:

    (A) a class roster with the name, driver's license number, and date of birth of each participant;

    (B) the total number of classes conducted for the month;

    (C) the total number of participants that attended each class; and

    (D) the total number of participants that successfully completed the class.

  (2) The reports must be mailed to the Texas Comptroller of Public Accounts, 111 East 17th Street, Austin, Texas 78774-0100.

(o) Class cancellations. Vendors must notify the comptroller's office of any training class cancellations prior to the actual training session date.

(p) Class monitoring. Training classes may be monitored unannounced by the comptroller or a comptroller's representative to evaluate the curriculum presentation and the classroom environment.


Source Note: The provisions of this §3.1203 adopted to be effective January 22, 1998, 23 TexReg 422; amended to be effective March 6, 2024, 49 TexReg 1281

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