34 Tex. Admin. Code § 3.6 - Subpoenas of Third-Party Record Keepers
(a) Authority. The Texas Tax Code, §
111.0043, authorizes the
comptroller to subpoena a taxpayer's records from any person in possession of
them.
(b) Payment.
(1) Certain third-party record keepers are
entitled to receive payment for certain costs directly incurred in complying
with a comptroller's subpoena.
(2)
These costs must be reasonably necessary to locate, compile, reproduce, or
transport the records requested.
(3) Payment will be made at rates established
in subsection (c) of this section. Costs in excess of these rates will not be
reimbursed.
(c) Rates of
reimbursement.
(1) Personnel time. A
third-party record keeper will be reimbursed for time actually spent by its
personnel in locating, retrieving, copying, and compiling records requested at
the rate of $6.00 per hour. There is no allowance for managerial or legal work
expended in determining whether or not to comply with a subpoena.
(2) Reproduction of documents. The cost of
copying documents will be reimbursed at the rate of $ .35 for the first page
and $ .10 for each additional page. These rates apply whether the copies are
made from the actual document or microfilm or microfiche copies. If the copies
requested are required to be certified, the additional cost will be reimbursed
on an hourly basis for the personnel time expended.
(3) Transportation.
(A) Packaging and mailing costs will be
reimbursed at the actual rate paid.
(B) If it is necessary to transport personnel
in order to comply with a third-party record keeper subpoena, the cost of
transportation will be reimbursed at the following rates:
(i) mileage for automobile travel at $.23 per
mile;
(ii) the actual cost of
public transportation used, not to exceed the next lowest available airline
fare below first class.
(d) Requesting payment.
(1) Purchase voucher. A third-party record
keeper who is the subject of a subpoena will be provided with a purchase
voucher to complete and return to the comptroller. The voucher will be
accompanied by instructions for its proper completion.
(2) Documentation. The completed purchase
voucher must be accompanied by an itemized list of the costs incurred and
receipts for amounts paid to outside suppliers of goods or services. Costs
unsupported by documentation will not be reimbursed.
Notes
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