34 Tex. Admin. Code § 1.6 - Service of Documents on Parties
(a) Service
required. A party filing a contested case document shall also serve a copy on
each party in accordance with §
1.3 of this title (relating to
Representation and Participation). When SOAH has jurisdiction, a party shall
follow the SOAH Rules of Procedure. A party filing a document that is required
to be served must include a certificate of service as described in this
section. The sender has the burden of proving the date and time of service of a
document.
(b) Methods of service.
Service generally means sending or delivering a contested case document in
order to charge a party with receipt of it and subject a party to its legal
effect. Service may be made by the following methods:
(1) hand-delivery;
(2) regular (United States Postal Service or
private mail service), certified, or registered mail;
(3) email, upon agreement of the parties;
or
(4) if sent by a taxpayer or
representative, fax.
(c)
Service on interested parties. Interested parties admitted to a contested case
pursuant to §
1.24 of this title (relating to
Interested Parties) shall also be served.
(d) Service on the AHS. Service on the AHS
must be through the assigned Tax Hearings Attorney in the AHS. Service may be
made as provided in paragraphs (1) and (2) of this subsection.
(1) Hand-delivery. The file stamp affixed by
the AHS will be the date of service for hand-delivered documents.
Hand-delivered documents must be addressed to Texas Comptroller of Public
Accounts, Administrative Hearings Section, 1800 Congress Avenue, Suite 14.301,
Austin, Texas 78701-1320.
(2)
Delivery by methods other than hand-delivery. The service date of a document
filed by mail is determined by the date-stamp affixed by the comptroller's mail
room. Documents served by fax or email are considered served on a date when
they are received at any time during the 24-hour period from 12:00 a.m.
(midnight) through 11:59 p.m. on that date, and documents received on a day on
which the agency is closed are considered filed on the next calendar day on
which the agency is open.
(e) Certificate of service. A party filing a
document that must be served shall include a signed certificate of service with
the filed document that certifies compliance with this section. A form for a
certificate of service shall be sufficient if it substantially complies with
the following example: "Certificate of Service: I certify that on (date), a
true and correct copy of this (name of document) has been sent to (name of
taxpayer's designated representative for notice or assigned Tax Hearings
Attorney) by (specify method of delivery and delivery address).
(Signature)."
(f) Service of notice
of hearing. Unless otherwise required by law, service of notice of hearing
shall be made in the manner required by Government Code, Chapter
2001.
Notes
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