34 Tex. Admin. Code § 9.4315 - Proposal for Decision After Oral Hearing
(a) The ALJ shall prepare a proposal for
decision that includes the ALJ's recommendations for a final decision and the
reasons for the proposed decision.
(1) The
ALJ shall issue the proposal for decision to the deputy comptroller within 30
calendar days of the date the hearing is conducted.
(2) The ALJ's proposal for decision shall be
issued 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.
(3) 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
(b) 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.
(1)
Exceptions to the proposal for decision, if any, shall be filed with the deputy
comptroller by filing the exceptions with the comptroller's Special Counsel for
Tax Hearings via hand delivery, overnight delivery service, facsimile, or
email.
(2) On the same date the
exceptions to the proposal for decision are filed, the excepting party shall
serve a copy of the exceptions to all other parties via hand delivery,
overnight delivery service, facsimile, or email.
(c) Within seven calendar days after the
exceptions are filed and served in accordance with subsection (b) of this
section, all other parties not filing exceptions may file replies to the
exceptions with the deputy comptroller.
(1)
The replies to the exceptions, if any, shall be filed with the deputy
comptroller by filing the replies with the comptroller's Special Counsel for
Tax Hearings via hand delivery, overnight delivery service, facsimile, or
email.
(2) On the same date the
replies to exceptions 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.
(d) 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.
Notes
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