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RULE §3.6Subpoenas of Third-Party Record Keepers

(a) Authority. The Texas Tax Code, §111.0043, authorizes the comptroller to subpoena a taxpayer's records from any person in possession of them.

(b) Payment.

  (1) Certain third-party record keepers are entitled to receive payment for certain costs directly incurred in complying with a comptroller's subpoena.

  (2) These costs must be reasonably necessary to locate, compile, reproduce, or transport the records requested.

  (3) Payment will be made at rates established in subsection (c) of this section. Costs in excess of these rates will not be reimbursed.

(c) Rates of reimbursement.

  (1) Personnel time. A third-party record keeper will be reimbursed for time actually spent by its personnel in locating, retrieving, copying, and compiling records requested at the rate of $6.00 per hour. There is no allowance for managerial or legal work expended in determining whether or not to comply with a subpoena.

  (2) Reproduction of documents. The cost of copying documents will be reimbursed at the rate of $ .35 for the first page and $ .10 for each additional page. These rates apply whether the copies are made from the actual document or microfilm or microfiche copies. If the copies requested are required to be certified, the additional cost will be reimbursed on an hourly basis for the personnel time expended.

  (3) Transportation.

    (A) Packaging and mailing costs will be reimbursed at the actual rate paid.

    (B) If it is necessary to transport personnel in order to comply with a third-party record keeper subpoena, the cost of transportation will be reimbursed at the following rates:

      (i) mileage for automobile travel at $.23 per mile;

      (ii) the actual cost of public transportation used, not to exceed the next lowest available airline fare below first class.

(d) Requesting payment.

  (1) Purchase voucher. A third-party record keeper who is the subject of a subpoena will be provided with a purchase voucher to complete and return to the comptroller. The voucher will be accompanied by instructions for its proper completion.

  (2) Documentation. The completed purchase voucher must be accompanied by an itemized list of the costs incurred and receipts for amounts paid to outside suppliers of goods or services. Costs unsupported by documentation will not be reimbursed.

Source Note: The provisions of this §3.6 adopted to be effective April 18, 1983, 8 TexReg 1072.

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