34 Tex. Admin. Code § 9.4309 - Insufficient Grounds for Objection
(a) Any
ground for objection that does not comply with §
9.4308 of this title (relating to
Contents of Petition) does not adequately specify the grounds for objection as
required by Government Code, §
403.303(a)
and shall be rejected by the division director without further
review.
(b) If the division
director determines that a ground for objection asserted in a petition does not
comply with §
9.4308 of this title, the division
will notify the petitioner that the ground for objection has been rejected
pursuant to this section. No additional information or evidence may be
submitted by a petitioner after a determination of rejection has been made by
the division director.
(c) If all
grounds for objection in a petition are rejected resulting in the petition
being rejected in its entirety, the petitioner may request referral of the
petition to SOAH for a hearing on the rejections.
(1) The petitioner must request the referral
to SOAH within 15 calendar days of the date the division sends petitioner
notice of the rejections.
(2) Upon
a timely written request for referral from the petitioner, the division will
file a request to docket with SOAH together with a copy of the division's
notice to the petitioner that the petition has been rejected in its entirety
pursuant to this subchapter.
(3)
Following receipt of the request to docket, SOAH shall assign the case a docket
number and assign an ALJ.
(A) Arguments
before the ALJ shall be limited to the reasons for the rejections reported by
the division to the petitioner, and the petitioner shall not be permitted to
submit any additional information or evidence for consideration by the
ALJ.
(B) No oral hearing on the
rejections shall be held, except upon a ruling by the ALJ pursuant to §
9.4314(c) of
this title (relating to Administrative Law Judge's Powers). Motions for oral
hearing shall be decided based solely upon the written motions and replies, if
any, submitted to the ALJ for ruling pursuant to §
9.4314(c) of
this title.
(4) The ALJ
shall consider the petition and make a determination as to whether each ground
for objection included in the petition complies with §
9.4308 of this title. A ground for
objection that does not comply with §
9.4308 of this title will not
provide the ALJ with sufficient information to identify a specific change to
the study findings.
(A) If the ALJ determines
that a ground for objection does not comply with §
9.4308 of this title, the ALJ
shall, within 14 calendar days after referral, issue a proposal for decision to
reject that ground for objection.
(B) If the ALJ determines that a ground for
objection complies with §
9.4308 of this title, the ALJ
shall, within 30 calendar days after referral, issue a proposal for decision
stating the ALJ's recommendation for specific changes to the study findings as
to that ground for objection.
(5) The ALJ shall issue a proposal for
decision, stating the ALJ's reasons for the proposed decision, under this
section to the deputy comptroller by filing the proposal for decision with the
comptroller's Special Counsel for Tax Hearings via hand delivery, overnight
delivery service, facsimile, email or an electronic filing and service system
utilized by SOAH. On the same date the ALJ issues the proposal for decision to
the deputy comptroller, the ALJ shall serve a copy of the proposal for decision
on all other parties via hand delivery, overnight delivery service, facsimile,
email or an electronic filing and service system utilized by SOAH.
(6) A party to the protest that is adversely
affected by the proposal for decision may, within seven calendar days after the
date the proposed final decision is served, file with the deputy comptroller
exceptions to the proposal for decision. To file with the deputy comptroller,
exceptions must be filed with the comptroller's Special Counsel for Tax
Hearings via hand delivery, overnight delivery service, facsimile, or email. On
the same date as the exceptions to the proposal for decision are filed, the
excepting party shall serve a copy of the exceptions with all other parties via
hand delivery, overnight delivery service, facsimile, or email.
(7) Within seven calendar days after the
exceptions are filed and served in accordance with this subsection, all other
parties may file replies to the exceptions with the deputy comptroller. To file
with the deputy comptroller, replies must be filed with the comptroller's
Special Counsel for Tax Hearings via hand delivery, overnight delivery service,
facsimile, or email. On the same date as the replies to exceptions to the
proposal for decision are filed with the deputy comptroller, the party filing
the replies shall serve a copy of the replies with all other parties via hand
delivery, overnight delivery service, facsimile, or email.
(8) The deputy comptroller shall issue a
final order and, in doing so, may adopt, amend, or reject the ALJ's proposal
for decision. A decision is final on the date signed by the deputy comptroller.
The deputy comptroller shall deliver written notice of the final decision to
each party to the protest via hand delivery, overnight delivery service,
facsimile, or email.
(d)
If one or more, but not all, of the grounds for objection included in the
petition are rejected as set forth in this section, the grounds for objection
that have not been rejected will be processed as otherwise set forth in this
subchapter. After conclusion of the informal conference required in §
9.4311(g) of
this title (relating to Prehearing Exchanges and Informal Conference Regarding
Petition), the petitioner may request referral of the rejected grounds for
objections as set forth in §
9.4311(i) and (j)
of this title.
(e) If all grounds
for objection in a petition other than those that have been rejected have been
finally resolved by agreement, the petitioner may request referral of rejected
objections in accordance with the provisions of subsection (c) of this section
applicable to a petition rejected in its entirety.
Notes
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