| (a) Any interested person may petition the comptroller
for the adoption, repeal, or amendment of a rule by filing a petition
as provided in this section. The term "interested person" as used
in this section means a resident of this state; a business entity
located in this state; a governmental subdivision located in this
state; or a public or private organization located in this state that
is not a state agency.
(b) A petition for the adoption, repeal, or amendment
of a rule must be submitted in writing to: Tax Policy Division, P.O.
Box 13528, Austin, Texas 78711-3528. A separate petition is required
for each rule request. Each petition must include:
(1) the name and address of the petitioner;
(2) a brief explanation of the rule request;
(3) the text of the rule prepared in a manner to indicate
the words to be added or deleted from the text of the current rule,
if any;
(4) a statement of the statutory or other authority
under which the rule is to be promulgated; and
(5) the justification, reason, or public benefit anticipated
as a result of adopting, repealing, or amending the rule.
(c) A petition may be denied for failure to comply
with the requirements of subsections (a) and (b) of this section.
(d) Within 60 days after submission of a petition,
the comptroller shall consider the petition and either deny the petition
in writing, stating the reason for the denial, or initiate rulemaking
proceedings in accordance with Government Code, Chapter 2001 (Administrative
Procedure Act).
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