|(a) Service required. A party filing a contested case
document shall also serve a copy on each party in accordance with
§1.3 of this title (relating to Representation and Participation).
When SOAH has jurisdiction, a party shall follow the SOAH Rules of
Procedure. A party filing a document that is required to be served
must include a certificate of service as described in this section.
The sender has the burden of proving the date and time of service
of a document.
(b) Methods of service. Service generally means sending
or delivering a contested case document in order to charge a party
with receipt of it and subject a party to its legal effect. Service
may be made by the following methods:
(2) regular (United States Postal Service or private
mail service), certified, or registered mail;
(3) email, upon agreement of the parties; or
(4) if sent by a taxpayer or representative, fax.
(c) Service on interested parties. Interested parties
admitted to a contested case pursuant to §1.24 of this title
(relating to Interested Parties) shall also be served.
(d) Service on the AHS. Service on the AHS must be
through the assigned Tax Hearings Attorney in the AHS. Service may
be made as provided in paragraphs (1) and (2) of this subsection.
(1) Hand-delivery. The file stamp affixed by the AHS
will be the date of service for hand-delivered documents. Hand-delivered
documents must be addressed to Texas Comptroller of Public Accounts,
Administrative Hearings Section, 1700 N. Congress Avenue, Suite 320,
Austin, Texas 78701-1436.
(2) Delivery by methods other than hand-delivery. The
service date of a document filed by mail is determined by the date-stamp
affixed by the comptroller's mail room. Documents served by fax or
email are considered served on a date when they are received at any
time during the 24-hour period from 12:00 a.m. (midnight) through
11:59 p.m. on that date, and documents received on a day on which
the agency is closed are considered filed on the next calendar day
on which the agency is open.
(e) Certificate of service. A party filing a document
that must be served shall include a signed certificate of service
with the filed document that certifies compliance with this section.
A form for a certificate of service shall be sufficient if it substantially
complies with the following example: "Certificate of Service: I certify
that on (date), a true and correct copy of this (name of document)
has been sent to (name of taxpayer's designated representative for
notice or assigned Tax Hearings Attorney) by (specify method of delivery
and delivery address). (Signature)."
(f) Service of notice of hearing. Unless otherwise
required by law, service of notice of hearing shall be made in the
manner required by Government Code, Chapter 2001.