Current through Reg. 50, No. 13; March 28, 2025
(a) Matters subject to these rules. These rules apply to all phases of contested case proceedings that may be referred to the jurisdiction of SOAH as provided by Tax Code, §
111.00455 and Government Code, §
2003.101. Contested cases under those sections relate to the collection, receipt, administration, and enforcement of a tax imposed under Tax Code, Title 2 and any other tax, fee, or other amount that the comptroller is required to collect, receive, administer, or enforce under a law not included under Tax Code, Title 2. Contested cases within the scope of these rules include disputed deficiency determinations, disputed jeopardy determinations, and disputed denials of refund claims. Pursuant to Tax Code, §
111.1042(b), an informal review of a claim for refund is not a contested case.
(1) Deficiency determinations. Tax Code, §
111.008 provides that if the comptroller is not satisfied with a tax report or the amount of the tax required to be paid to the state, the comptroller may compute and determine the amount of tax to be paid from information contained in the report or from any other information available to the comptroller. Tax Code, §
111.009 provides that a person having a direct interest in a deficiency may petition the comptroller for a redetermination.
(2) Jeopardy determinations. Tax Code, §
111.022 provides that if the comptroller believes that the collection of a tax required to be paid to the state or the amount due for a tax period is jeopardized by delay, the comptroller shall issue a determination stating the amount and that the tax collection is in jeopardy. The amount is due and payable immediately unless the taxpayer timely files a request for redetermination.
(3) Denial of refund claims. Tax Code, §
111.105 provides that if the comptroller denies a refund claim filed pursuant to Tax Code, §
111.104, the person claiming a refund may request a refund hearing.
(b) Matters not subject to these rules. These rules do not apply to hearings on the following matters that are not conducted by SOAH pursuant to Tax Code, §
111.00455(b) and Government Code, §
2003.101:
(1) a show cause hearing or any hearing not related to the collection, receipt, administration, or enforcement of the amount of tax or fee imposed, or the penalty or interest associated with that amount, except for a hearing under Tax Code, §§
151.157(f), 151.1575(c), or 151.712(g), or Health and Safety Code, §
161.0901;
(2) a property value study hearing under Government Code, Chapter 403, Subchapter M, which is conducted pursuant to Chapter 9, Subchapter A of this title (relating to Practice and Procedure);
(3) a hearing in which the issue relates to:
(A) Property Code, Chapters 72-75;
(B) forfeiture of a right to do business;
(C) a certificate of authority;
(D) articles of incorporation;
(E) a penalty imposed under Tax Code, §
151.703(d);
(F) the refusal or failure to settle under Tax Code, §
111.101; or
(G) a request for or revocation of an exemption from taxation; and
(4) any other hearing not related to the collection, receipt, administration, or enforcement of the amount of a tax or fee imposed, or the penalty or interest associated with that amount.
(c) Application of SOAH Rules of Procedure. The SOAH Rules of Procedure, 1 TAC Chapter 155, govern contested cases while SOAH has jurisdiction. SOAH has jurisdiction of a contested case from the time the case is docketed at SOAH until the case is returned to the agency following the issuance of a proposal for decision or remanded to the agency for any reason.
(d) Construction. The principles of statutory construction and of Code Construction Act, Government Code, Chapter 311, apply to these rules.
