34 Tex. Admin. Code § 1.2 - Definitions
The following words and terms, when used in these rules, shall have the following meanings, unless the context clearly indicates otherwise.
(1) Agency--The Comptroller
of Public Accounts.
(2) AHS--The
Administrative Hearings Section of the Hearings and Tax Litigation Division of
the comptroller, which represents the agency in contested cases under these
rules.
(3) ALJ--Administrative law
judge, who is the presiding officer at a SOAH contested case hearing.
(4) APA--The Administrative Procedure Act
(Government Code, Chapter 2001).
(5) Authorized representative--A person
designated to represent the taxpayer, who may be an attorney licensed to
practice law in this state, a certified public accountant, or any other person
designated by the taxpayer who is not otherwise prohibited from appearing in
the hearing.
(6) Claimant--A person
claiming a refund.
(7)
Comptroller--The Comptroller of Public Accounts.
(8) Contested case--A proceeding in which the
legal rights, duties, or privileges of a party are to be determined by the
agency after an opportunity for an adjudicative hearing.
(9) Determination--A written notice from the
agency that a person is required to pay to the State of Texas a tax, fee,
penalty, or interest.
(10) Office
of Special Counsel for Tax Hearings--Agency staff who assist the comptroller in
rendering contested case orders and decisions.
(11) Party--Any person who has requested a
redetermination hearing or a refund hearing; agency staff, acting through the
AHS; and any other person admitted as a party under §
1.24 of this title (relating to
Interested Parties).
(12)
Person--Any individual, partnership, corporation, association, governmental
subdivision, or public or private organization of any character. It may also
include an estate, trust, receiver, assignee for benefit of creditors, trustee,
trustee in bankruptcy, assignee, or any other group or combination acting as a
unit.
(13) Petition--A written
request for official action by the agency regarding the rights, duties, or
privileges accorded to the person making the request under a statute
administered or enforced by the agency.
(14) Petitioner--A person petitioning for a
redetermination.
(15) Pleading--Any
document filed by a party concerning the position or assertions in a contested
case.
(16) Rules--The comptroller's
rules of practice & procedure, set forth in Chapter 1, Subchapter A,
Division 1 of this title.
(17)
SOAH--The State Office of Administrative Hearings, which is the state agency
that has jurisdiction to preside over hearings on the contested cases subject
to these rules.
(18) Tax Hearings
Attorney--An attorney from the AHS assigned to represent agency staff in a
contested case under these rules.
Notes
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