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(a)The ALJ shall prepare a proposal for decision that
includes the ALJ's recommendations for a final decision and the reasons
for the proposed decision.
(1)The ALJ shall issue the proposal for decision to
the deputy comptroller within 30 calendar days of the date the hearing
is conducted.
(2)The ALJ's proposal for decision shall be issued
to the deputy comptroller by filing the proposal for decision with
the comptroller's Special Counsel for Tax Hearings via hand delivery,
overnight delivery service, facsimile, email or an electronic filing
and service system utilized by SOAH.
(3)On the same date the ALJ issues the proposal for
decision to the deputy comptroller, the ALJ shall serve a copy of
the proposal for decision on all other parties via hand delivery,
overnight delivery service, facsimile, email, or an electronic filing
and service system utilized by SOAH
(b)A party to the protest that is adversely affected
by the proposal for decision may, within seven calendar days after
the date the proposed final decision is served, file with the deputy
comptroller exceptions to the proposal for decision.
(1)Exceptions to the proposal for decision, if any,
shall be filed with the deputy comptroller by filing the exceptions
with the comptroller's Special Counsel for Tax Hearings via hand delivery,
overnight delivery service, facsimile, or email.
(2)On the same date the exceptions to the proposal
for decision are filed, the excepting party shall serve a copy of
the exceptions to all other parties via hand delivery, overnight delivery
service, facsimile, or email.
(c)Within seven calendar days after the exceptions
are filed and served in accordance with subsection (b) of this section,
all other parties not filing exceptions may file replies to the exceptions
with the deputy comptroller.
(1)The replies to the exceptions, if any, shall be
filed with the deputy comptroller by filing the replies with the comptroller's
Special Counsel for Tax Hearings via hand delivery, overnight delivery
service, facsimile, or email.
(2)On the same date the replies to exceptions are
filed with the deputy comptroller, the party filing the replies shall
serve a copy of the replies with all other parties via hand delivery,
overnight delivery service, facsimile, or email.
(d)The deputy comptroller shall issue a final order
and, in doing so, may adopt, amend, or reject the ALJ's proposal for
decision. A decision is final on the date signed by the deputy comptroller.
The deputy comptroller shall deliver written notice of the final decision
to each party to the protest via hand delivery, overnight delivery
service, facsimile, or email.
The agency certifies that legal counsel has reviewed
the proposal and found it to be within the state agency's legal authority
to adopt.
Filed with the Office
of the Secretary
of State on December 21, 2020
TRD-202005646 Victoria North
General Counsel for Fiscal and Agency Affairs
Comptroller of Public Accounts
Earliest possible date of adoption: February 7, 2021
For further information, please call: (512) 475-2220
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