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(a)Scope of rules. The rules in this subchapter shall govern the procedure for protesting the comptroller's findings under Government Code, §403.302(g) or (h). The Texas Administrative Procedures Act, the Texas Rules of Procedure, and the State Office of Administrative Hearings (SOAH) procedural rules do not apply to protests of the comptroller's findings under Government Code, §403.302(g) or (h). The Texas Rules of Evidence apply to protests of the comptroller's findings under Government Code, §403.302(g) and (h) only to the extent specified in this subchapter. (b)Construction. Unless otherwise provided, this subchapter shall be construed as provided by the Code Construction Act, Government Code, Chapter 311. (c)Computation of time. In computing a period of time prescribed or allowed by the rules in this subchapter, the first day is excluded and the last day is included. If the last day of any period is a Saturday, Sunday, or Texas state holiday on which the comptroller's office is closed, the period is extended to include the next day that is not a Saturday, Sunday, or Texas state holiday on which the comptroller's office is closed. (d)Filing and serving documents. Unless otherwise provided, every document relating to a protest including, but not limited to, a petition shall be delivered to the division director by one of the following methods: hand delivery; United States Postal Service first-class mail in a properly addressed and sufficiently stamped envelope or box; overnight delivery service in a properly addressed and prepaid envelope or box; or email. The address for hand delivery is Director, Property Tax Assistance Division, 1711 San Jacinto, 3rd Floor, Austin, Texas 78701. The address for delivery by United States Postal Service mail and overnight delivery service parcels is: Director, Property Tax Assistance Division, 1711 San Jacinto, 3rd Floor, Austin, Texas 78701. The address for delivery by email is: PTADAppeals@cpa.state.tx.us. Delivery by email will only be accepted if all documents being delivered by email are forwarded in portable document format compatible with the latest version of Adobe Acrobat® or Microsoft Word® in a file size that can be accommodated by the division's computer system at the time of delivery. The petitioner is responsible for verifying receipt by the division of all documents delivered regardless of the method of delivery. All documents delivered to the division director, regardless of method of service, must be legible. (e)Except as otherwise provided in this subchapter, the division director has independent discretion to impose deadlines and schedule hearing dates as reasonable or necessary to timely and efficiently manage the protest process.
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 November 4,
2010
TRD-201006256 Ashley Harden
General Counsel
Comptroller of Public Accounts
Earliest possible date of adoption: December 19, 2010
For further information, please call: (512) 475-0387
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