Texas Register

TITLE 34 PUBLIC FINANCE
PART 1COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 3TAX ADMINISTRATION
SUBCHAPTER VFRANCHISE TAX
RULE §3.592Margin: Additional Tax
ISSUE 11/07/2008
ACTION Proposed
Preamble Texas Admin Code Rule

(a) - (d)(No change.)

(e)Combined group reports. See §3.590 of this title (relating to Margin: Combined Reporting). [An entity that is part of a combined report must file a final report when the entity is no longer subject to the tax to tell the comptroller the name of the reporting entity. No financial data would be included on the report, unless the entity becoming no longer subject to the tax is the reporting entity.]

This agency hereby certifies that the proposal has been reviewed by legal counsel and found to be within the agency's legal authority to adopt.

Filed with the Office of the Secretary of State on October 24, 2008

TRD-200805608

Martin Cherry

General Counsel

Comptroller of Public Accounts

Earliest possible date of adoption: December 7, 2008

For further information, please call: (512) 936-6472



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