34 Tex. Admin. Code § 1.21 - Cigarette, E-Cigarette, Cigar, and Tobacco Tax Hearings
(a) Initiating a hearing. A permit holder
that receives a written notice of a violation of Health and Safety Code, §
161.0901, as
provided in §
3.1204 of this title (relating to
Administrative Remedies for Violations of Health and Safety Code, Chapter 161,
Subchapter H or K), may file a written request for a hearing on or before the
20th day after the date on the written notice of violation. A hearing request
must be sent by mail to the address shown on the notice of violation. A hearing
request is considered submitted by the date-stamp affixed by the agency mail
room.
(b) A hearing pursuant to
Health and Safety Code, §
161.0901 shall
be conducted in accordance with the relevant portions of §§
1.1-
1.35 of this title (relating to
Rules of Practice and Procedure), except that §§
1.10-
1.14 of this title (relating to
Requesting a Hearing; Statement of Grounds; Preliminary Conference; Position
Letter; Taxpayer's Acceptance or Rejection of Position Letter, and Reply to
Position Letter; and The Administrative Hearings Section's Response to the
Reply to the Position Letter) shall not apply. After a hearing is requested,
AHS will file a Request to Docket Case form with SOAH, as provided in §
1.20 of this title (relating to
Docketing Oral and Written Submission Hearings). Unless otherwise required by
law, service of the Notice of Hearing shall be made in the manner required by
Government Code, Chapter 2001.
Notes
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