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