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RULE §1.2Definitions

The following words and terms, when used in these rules, shall have the following meanings, unless the context clearly indicates otherwise.

  (1) Agency--The Comptroller of Public Accounts.

  (2) AHS--The Administrative Hearings Section of the Hearings and Tax Litigation Division of the comptroller, which represents the agency in contested cases under these rules.

  (3) ALJ--Administrative law judge, who is the presiding officer at a SOAH contested case hearing.

  (4) APA--The Administrative Procedure Act (Government Code, Chapter 2001).

  (5) Authorized representative--A person designated to represent the taxpayer, who may be an attorney licensed to practice law in this state, a certified public accountant, or any other person designated by the taxpayer who is not otherwise prohibited from appearing in the hearing.

  (6) Claimant--A person claiming a refund.

  (7) Comptroller--The Comptroller of Public Accounts.

  (8) Contested case--A proceeding in which the legal rights, duties, or privileges of a party are to be determined by the agency after an opportunity for an adjudicative hearing.

  (9) Determination--A written notice from the agency that a person is required to pay to the State of Texas a tax, fee, penalty, or interest.

  (10) Office of Special Counsel for Tax Hearings--Agency staff who assist the comptroller in rendering contested case orders and decisions.

  (11) Party--Any person who has requested a redetermination hearing or a refund hearing; agency staff, acting through the AHS; and any other person admitted as a party under §1.24 of this title (relating to Interested Parties).

  (12) Person--Any individual, partnership, corporation, association, governmental subdivision, or public or private organization of any character. It may also include an estate, trust, receiver, assignee for benefit of creditors, trustee, trustee in bankruptcy, assignee, or any other group or combination acting as a unit.

  (13) Petition--A written request for official action by the agency regarding the rights, duties, or privileges accorded to the person making the request under a statute administered or enforced by the agency.

  (14) Petitioner--A person petitioning for a redetermination.

  (15) Pleading--Any document filed by a party concerning the position or assertions in a contested case.

  (16) Rules--The comptroller's rules of practice & procedure, set forth in Chapter 1, Subchapter A, Division 1 of this title.

  (17) SOAH--The State Office of Administrative Hearings, which is the state agency that has jurisdiction to preside over hearings on the contested cases subject to these rules.

  (18) Tax Hearings Attorney--An attorney from the AHS assigned to represent agency staff in a contested case under these rules.

Source Note: The provisions of this §1.2 adopted to be effective January 1, 2019, 43 TexReg 8126

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