How did the Comptroller map its old tax-rule numbers to new Title 34 Texas Administrative Code citations in 1981?
Apply this to your situation
This page answers the general question as of 1981. Ezel answers yours, under current Texas tax law, with citations.
Plain-English summary
This 1981 document is a historical citation crosswalk showing how former Comptroller rule numbers mapped into the new Texas Administrative Code. It does not decide a taxpayer's liability.
The memorandum said all Comptroller rules would appear in Title 34. Chapter 1 covered Central Administration, Chapter 3 Tax Administration, and Chapter 5 Funds Management. As an example, former Sales Tax Rule 20 became 34 TAC § 3.300.
The attached index lists old numbers, new TAC sections, and rule subjects across state sales tax, motor vehicle tax, fuels, franchise tax, cigarette and tobacco tax, mixed beverages, hotel occupancy tax, and other programs.
What this means for you
Reading old Texas tax documents
When an older letter cites a former rule number, this index can help identify the 1981-era TAC successor.
Current legal research
The mapping is not proof that the successor section remains current or substantively identical. Verify amendments, repeals, later renumbering, and current text.
Common questions
Q: Is this a taxpayer ruling?
A: No. It is an internal citation index.
Q: Where were tax-administration rules placed?
A: Title 34, Chapter 3.
Q: Does the crosswalk establish current law?
A: No.
Citations and references
- 34 Texas Administrative Code — official compilation described by the memorandum
- Example: former Sales Tax Rule 20 / .026.02.20.020 → 34 TAC § 3.300
- The complete historical cross-reference is preserved verbatim below.
Source
- STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=MVT
- Opinion: https://star.comptroller.texas.gov/view/8111022L
Original ruling text
Date: November 6, 1981
To: All Division Directors
From: Martin Cherry, Legal Services Division
Subject: Rule Numbers Index
The Texas Administrative Code is the new official compilation of rules of all
agencies. Our old rule number citations are being phased out and replaced by
cites to the Texas Administrative Code. All Comptroller's Rules will appear in
Title 34 of the Code, with a specific chapter and section number assigned to
each rule. Chapter 1 consists of Central Administration, Chapter 3 consists of
Tax Administration and Chapter 5 consists of Funds Management (Fiscal Affairs).
For instance, Rule .026.02.20.020, which is Sales Tax Rule 20, will become 34
TAC Sec. 3.300.
Zandra Hassard has prepared the attached index and cross reference. It should
be most helpful in getting used to the new numbers.
RULE NUMBERS INDEX
STATE SALES TAX
34 TAC Section 026.02.20.
New T.A.C. Rule Number: 3.281
Old Rule Number: .001
Subject: Records Required
New T.A.C. Rule Number: 3.282
Old Rule Number: .002
Subject: Auditing Taxpayer Records
New T.A.C. Rule Number: 3.283
Old Rule Number: .003
Subject: Food; Non-Food Products
New T.A.C. Rule Number: 3.284
Old Rule Number: .004
Subject: Drugs, Medicines
New T.A.C. Rule Number: 3.285
Old Rule Number: .005
Subject: Sales For Resale; Resale Certificates
New T.A.C. Rule Number: 3.286
Old Rule Number: .006
Subject: Seller's Responsibilities
New T.A.C. Rule Number: 3.287
Old Rule Number: .007
Subject: Exemption Certificates
New T.A.C. Rule Number: 3.288
Old Rule Number: .008
Subject: Direct Payment Permit
New T.A.C. Rule Number: 3.289
Old Rule Number: .009
Subject: Alcoholic Beverage; Private Clubs
New T.A.C. Rule Number: 3.290
Old Rule Number: .010
Subject: Automobile; Service Stations
New T.A.C. Rule Number: 3.291
Old Rule Number: .011
Subject: Contractors
New T.A.C. Rule Number: 3.292
Old Rule Number: .012
Subject: Repairmen
New T.A.C. Rule Number: 3.293
Old Rule Number: .013
Subject: Food And Food Products; Meals
New T.A.C. Rule Number: 3.294
Old Rule Number: .014
Subject: Rentals and Leases
New T.A.C. Rule Number: 3.295
Old Rule Number: .015
Subject: Gas and Electricity
New T.A.C. Rule Number: 3.296
Old Rule Number: .016
Subject: Agriculture
New T.A.C. Rule Number: 3.297
Old Rule Number: .017
Subject: Carriers, Vessels, Aircraft, Rolling Stock
New T.A.C. Rule Number: 3.298
Old Rule Number: .018
Subject: Interstate/Foreign Vessels; Sea Stores
New T.A.C. Rule Number: 3.299
Old Rule Number: .019
Subject: Newspapers, Publishers, Broadcasters
New T.A.C. Rule Number: 3.300
Old Rule Number: .020
Subject: Manufacturing
New T.A.C. Rule Number: 3.301
Old Rule Number: .021
Subject: Promotional Plans
New T.A.C. Rule Number: 3.302
Old Rule Number: .022
Subject: Credit Sales, Bad Debts, Repossessions
New T.A.C. Rule Number: 3.303
Old Rule Number: .023
Subject: Transportation; Delivery Charges
New T.A.C. Rule Number: 3.304
Old Rule Number: .024
Subject: Morticians
New T.A.C. Rule Number: 3.305
Old Rule Number: .025
Subject: Bottlers; Vending Machines; Containers
New T.A.C. Rule Number: 3.306
Old Rule Number: .026
Subject: Buildings, Prefabricated Houses
New T.A.C. Rule Number: 3.307
Old Rule Number: .027
Subject: Florist
New T.A.C. Rule Number: 3.308
Old Rule Number: .028
Subject: Computers
New T.A.C. Rule Number: 3.309
Old Rule Number: .029
Subject: Electrical Transcriptions; Studio Rental
New T.A.C. Rule Number: 3.311
Old Rule Number: .031
Subject: Auctioneers; Letter Of Waiver
New T.A.C. Rule Number: 3.312
Old Rule Number: .032
Subject: Graphic Arts; Photographers, Artists
New T.A.C. Rule Number: 3.313
Old Rule Number: .033
Subject: Consular Officials
New T.A.C. Rule Number: 3.314
Old Rule Number: .034
Subject: Wrapping, Packaging, Labels
New T.A.C. Rule Number: 3.315
Old Rule Number: .035
Subject: Yearly Filing Of Reports
New T.A.C. Rule Number: 3.316
Old Rule Number: .036
Subject: Occasional Sales
New T.A.C. Rule Number: 3.317
Old Rule Number: .037
Subject: Federal Agencies
New T.A.C. Rule Number: 3.318
Old Rule Number: .038
Subject: Oil Operations
New T.A.C. Rule Number: 3.319
Old Rule Number: .039
Subject: Cooperatives, Banks
New T.A.C. Rule Number: 3.320
Old Rule Number: .040
Subject: Ice, Dry Ice
New T.A.C. Rule Number: 3.321
Old Rule Number: .041
Subject: Advertising Agencies; Preliminary Art
New T.A.C. Rule Number: 3.322
Old Rule Number: .042
Subject: Exempt Organizations
New T.A.C. Rule Number: 3.323
Old Rule Number: .043
Subject: Imports/Exports
New T.A.C. Rule Number: 3.324
Old Rule Number: .044
Subject: Oil/Gas, Well Service, Process Licenses
New T.A.C. Rule Number: 3.325
Old Rule Number: .045
Subject: Refunds, Protest Payments
New T.A.C. Rule Number: 3.326 [Editor's Note: Rule 3.326 has now been assigned to Carbon Dioxide Capture & Sequestration]
Old Rule Number: .046
Subject: Successor liability [Editor's Note: Successor Liability is now governed by Section 111.020, Tax Collection on Termination of Business]
New T.A.C. Rule Number: 3.327
Old Rule Number: .047
Subject: Bond/Security
New T.A.C. Rule Number: 3.328
Old Rule Number: .048
Subject: Optional Reporting, Grocers
New T.A.C. Rule Number: 3.329
Old Rule Number: .049
Subject: Sales Under 13 Cents; Vending Machines
New T.A.C. Rule Number: 3.331
Old Rule Number: .051
Subject: Joint Ownership Transfers
New T.A.C. Rule Number: 3.332
Old Rule Number: .052
Subject: Drilling Equipment; Offshore, Boundaries
New T.A.C. Rule Number: 3.333
Old Rule Number: .053
Subject: Annual Returns; Manufacturers
New T.A.C. Rule Number: 3.334
Old Rule Number: .054
Subject: Monuments
New T.A.C. Rule Number: 3.335
Old Rule Number: .055
Subject: Monthly Reporting
New T.A.C. Rule Number: 3.336
Old Rule Number: .056
Subject: Gold/Silver, Coins, Bullion, Commodity
New T.A.C. Rule Number: 3.337
Old Rule Number: .057
Subject: Gratuities
New T.A.C. Rule Number: 3.338
Old Rule Number: .058
Subject: Credit; Tax Paid Suppliers, Paid In Error
New T.A.C. Rule Number: 3.339
Old Rule Number: .059
Subject: Limitations; Gross Error
New T.A.C. Rule Number: 3.340
Old Rule Number: .060
Subject: Multistate Tax Credits
New T.A.C. Rule Number: 3.341
Old Rule Number: .061
Subject: Government Publications; Documents, Copies
New T.A.C. Rule Number: 3.342
Old Rule Number: .062
Subject: Rounding Off Tax Due
New T.A.C. Rule Number: 3.344
Old Rule Number: .064
Subject: Mobile Telephone and Paging Services
New T.A.C. Rule Number: 3.345
Old Rule Number: .065
Subject: Solar Energy Devices
New T.A.C. Rule Number: 3.346
Old Rule Number: .066
Subject: Use Tax
New T.A.C. Rule Number: 3.347
Old Rule Number: .067
Subject: Improvements To Realty
New T.A.C. Rule Number: 3.348
Old Rule Number: .068
Subject: Accessories Added To Motor Vehicles
New T.A.C. Rule Number: 3.349
Old Rule Number: .069
Subject: Moveable Specialized Equipment
New T.A.C. Rule Number: 3.350
Old Rule Number: .070
Subject: Motion Pictures; Video Tapes, Films
STATE SALES TAX - LOCAL
34 T.A.C. Section 026.02.22.
New T.A.C. Rule Number: 3.371
Old Rule Number: .001
Subject: Effect of Rules and Regulations
New T.A.C. Rule Number: 3.372
Old Rule Number: .002
Subject: Notice of Adoption
New T.A.C. Rule Number: 3.373
Old Rule Number: .003
Subject: Change or Alteration of Boundaries
New T.A.C. Rule Number: 3.374
Old Rule Number: .004
Subject: Sales Tax Imposition
New T.A.C. Rule Number: 3.375
Old Rule Number: .005
Subject: Use Tax; Engaged In Business
New T.A.C. Rule Number: 3.376
Old Rule Number: .006
Subject: Prior Contract Exemptions
New T.A.C. Rule Number: 3.377
Old Rule Number: .007
Subject: Liability of Purchaser Certificates
New T.A.C. Rule Number: 3.378
Old Rule Number: .008
Subject: Natural Gas and Electricity
New T.A.C. Rule Number: 3.379
Old Rule Number: .009
Subject: Contractors
STATE SALES TAX - M.T.A.
34 T.A.C. Section 026.02.24.
New T.A.C. Rule Number: 3.421
Old Rule Number: .001
Subject: Effect of Rules and Regulations
New T.A.C. Rule Number: 3.422
Old Rule Number: .002
Subject: Notice of Adoption
New T.A.C. Rule Number: 3.423
Old Rule Number: .003
Subject: Change or Alteration of Boundaries
New T.A.C. Rule Number: 3.424
Old Rule Number: .004
Subject: Sales Tax Imposition
New T.A.C. Rule Number: 3.425
Old Rule Number: .005
Subject: Use Tax; Engaged In Business
New T.A.C. Rule Number: 3.426
Old Rule Number: .006
Subject: Prior Contract Exemptions
New T.A.C. Rule Number: 3.427
Old Rule Number: .007
Subject: Liability of Purchaser Certificates
New T.A.C. Rule Number: 3.428
Old Rule Number: .008
Subject: Natural Gas and Electricity
New T.A.C. Rule Number: 3.429
Old Rule Number: .009
Subject: Contractors
STATE FRANCHISE TAX
34 T.A.C. Section 026.02.12.
New T.A.C. Rule Number: 3.391
Old Rule Number: .001
Subject: Franchise Tax Reports and Payments
New T.A.C. Rule Number: 3.392
Old Rule Number: .002
Subject: Optional Short Form Report
New T.A.C. Rule Number: 3.393
Old Rule Number: .003
Subject: Special Reporting Procedures
New T.A.C. Rule Number: 3394
Old Rule Number: .004
Subject: Cash Security Deposits
New T.A.C. Rule Number: 3.395
Old Rule Number: .005
Subject: Liability Prior To Certificate of Authority
New T.A.C. Rule Number: 3.396
Old Rule Number: .006
Subject: Changes In Corporate Organization
New T.A.C. Rule Number: 3.397
Old Rule Number: .007
Subject: Requests For Franchise Tax Reports/Information
New T.A.C. Rule Number: 3.398
Old Rule Number: .008
Subject: Release of Liens
New T.A.C. Rule Number: 3.399
Old Rule Number: .009
Subject: Franchise Tax Exemptions
New T.A.C. Rule Number: 3.400
Old Rule Number: .010
Subject: Corporations In Liquidation
New T.A.C. Rule Number: 3401
Old Rule Number: .011
Subject: County Assessed Value
New T.A.C. Rule Number: 3.402
Old Rule Number: .012
Subject: Limitations on Collections and Refunds
New T.A.C. Rule Number: 3.403
Old Rule Number: .013
Subject: Gross Receipts: Determining Percent of Texas Business
New T.A.C. Rule Number: 3.404
Old Rule Number: .014
Subject: Stated Capital
New T.A.C. Rule Number: 3.405
Old Rule Number: .015
Subject: Surplus and Undivided Profits
New T.A.C. Rule Number: 3.406
Old Rule Number: .016
Subject: Transacting and Doing Business In Texas
New T.A.C. Rule Number: 3.407
Old Rule Number: .017
Subject: Tax on Debt
New T.A.C. Rule Number: 3.408
Old Rule Number: .018
Subject: Adjustments/Changes To Books and Records
New T.A.C. Rule Number: 3.409
Old Rule Number: .019
Subject: Initial Franchise Tax Payments By First-Year Corporations
STATE FULES TAX
34 T.A.C. Section 026.02.09.
New T.A.C. Rule Number: 3.171.
Old Rule Number: .101
Subject: Special Purpose Liquefied Gas Propelled Motor Vehicle
New T.A.C. Rule Number: 3.172
Old Rule Number: .102
Subject: Transit Company Affidavit
New T.A.C. Rule Number: 3.173
Old Rule Number: .103
Subject: Refunds on Gasoline And Diesel Fuel Tax
New T.A.C. Rule Number: 3.174
Old Rule Number: .104
Subject: Incidental Highway Travel By Bonded Users
New T.A.C. Rule Number: 3.175
Old Rule Number: .105
Subject: Use of Liquefied Gas Tax Decal
New T.A.C. Rule Number: 3.176
Old Rule Number: .106
Subject: Fuel Used By Power-Take-Off and Auxiliary Power Units
New T.A.C. Rule Number: 3.177
Old Rule Number: .107
Subject: Certificate of Deposit As Permit Security
New T.A.C. Rule Number: 3.178
Old Rule Number: .108
Subject: Trip Permit In Lieu of Interstate Trucker Permit
New T.A.C. Rule Number: 3.179
Old Rule Number: .109
Subject: Liquefied Gas Bonded Dealers Operating As Interstate Truckers
New T.A.C. Rule Number: 3.180
Old Rule Number:.110
Subject: Signed Statement Sales
New T.A.C. Rule Number: 3.181
Old Rule Number: .111
Subject: Cargo Tank Calibration
New T.A.C. Rule Number: 3.182
Old Rule Number: .112
Subject: Motor Fuel Transporting Documents
New T.A.C. Rule Number: 3.183
Old Rule Number: .113
Subject: On-Highway Travel of Farm Machinery
New T.A.C. Rule Number: 3.184
Old Rule Number: .114
Subject: Assignment of Refund Claims For Tax-Paid Gasoline Exported From Texas
New T.A.C. Rule Number: 3.185
Old Rule Number: .115
Subject: Diesel Tax Prepaid User Permit
New T.A.C. Rule Number: 3.186
Old Rule Number: .116
Subject: Tax-Free Sales of Motor Fuel To The Federal Government
New T.A.C. Rule Number: 3.187
Old Rule Number: .117
Subject: Documentation and Reporting of Exports and Export Sales By
Distributors and Suppliers
STATE INHERITANCE TAX
34 T.A.C. Section 026.02.09.
New T.A.C. Rule Number: 3.211
Old Rule Number: .101
Subject: Estates For Which a Texas Inheritance Tax Return Is Required
New T.A.C. Rule Number: 3.212
Old Rule Number: .102
Subject: What Must Be Filed
New T.A.C. Rule Number: 3.213
Old Rule Number: .103
Subject: Duties of The County or Probate Court Clerk
New T.A.C. Rule Number: 3.214
Old Rule Number: .104
Subject: Definitions
New T.A.C. Rule Number: 3.215
Old Rule Number: .105
Subject: Valuation
New T.A.C. Rule Number: 3.216
Old Rule Number: .106
Subject: Transfers of Property Interests
New T.A.C. Rule Number: 3.217
Old Rule Number: .107
Subject: Deductions
New T.A.C. Rule Number: 3.218
Old Rule Number: .108
Subject: Audit Procedures
New T.A.C. Rule Number: 3.219
Old Rule Number: .109
Subject: Distribution
New T.A.C. Rule Number: 3.220
Old Rule Number: .110
Subject: Tax Computation
New T.A.C. Rule Number: 3.221
Old Rule Number: .111
Subject: Payment of Tax, Penalties, and Interests; Refunds
New T.A.C. Rule Number: 3.222
Old Rule Number: .112
Subject: Collection Action
New T.A.C. Rule Number: 3.223
Old Rule Number: .113
Subject: Closing An Estate
New T.A.C. Rule Number: 3.224
Old Rule Number: .114
Subject: Property of The Estate In Possession of Another
STATE MOTOR VEHICLE SALES TAX
34 T.A.C. Section 026.02.06.
New T.A.C. Rule Number: 3.61
Old Rule Number: .001
Subject: Credit For Motor Vehicle Sales and Use Tax Paid To Another State
New T.A.C. Rule Number: 3.62
Old Rule Number: .002
Subject: Insurance Settlements
New T.A.C. Rule Number: 3.63
Old Rule Number: .003
Subject: Consular Officers and Employees
New T.A.C. Rule Number: 3.64
Old Rule Number: .004
Subject: Motor Vehicle Transferred on Incorporation
New T.A.C. Rule Number: 3.65
Old Rule Number: .009
Subject: Motor Vehicles Purchased Through Another Name
New T.A.C. Rule Number: 3.66
Old Rule Number: .010
Subject: Community Property
New T.A.C. Rule Number: 3.67
Old Rule Number: .011
Subject: Repossessions
New T.A.C. Rule Number: 3.68
Old Rule Number: .014
Subject: U.S. and Foreign Military Personnel Stationed In Texas
New T.A.C. Rule Number: 3.69
Old Rule Number: .015
Subject: Motor Vehicle Use Tax; Interstate Commerce
New T.A.C. Rule Number: 3.70
Old Rule Number: .016
Subject: Vehicles Purchased/Leased Outside Texas
New T.A.C. Rule Number: 3.71
Old Rule Number: .018
Subject: Definition of Resident and New Resident
New T.A.C. Rule Number: 3.72
Old Rule Number: .020
Subject: Goose-Neck Trailers
New T.A.C. Rule Number: 3.73
Old Rule Number: .022
Subject: Determination of Fair Market Value For Replaced Vehicles
New T.A.C. Rule Number: 3.74
Old Rule Number: .023
Subject: Refusal of Affidavit
New T.A.C. Rule Number: 3.75
Old Rule Number: .024
Subject: Voided Receipt Because of Bad Check
New T.A.C. Rule Number: 3.76
Old Rule Number: .025
Subject: Driver Education Cars
New T.A.C. Rule Number: 3.77
Old Rule Number: .026
Subject: Refunds
New T.A.C. Rule Number: 3.78
Old Rule Number: .028
Subject: Motor Vehicles Rented In Texas
New T.A.C. Rule Number: 3.79
Old Rule Number: .030
Subject: Sale of Previously Leased Motor Vehicle
New T.A.C. Rule Number: 3.80
Old Rule Number: .032
Subject: Motor Vehicles Awarded As Prizes
New T.A.C. Rule Number: 3.81
Old Rule Number: .033
Subject: Expiration of Out-of-State Registration
New T.A.C. Rule Number: 3.82
Old Rule Number: .034
Subject: Exemption For Churches/Religious Societies
New T.A.C. Rule Number: 3.83
Old Rule Number: .035
Subject: Payment Instruments
New T.A.C. Rule Number: 3.84
Old Rule Number: .037
Subject: Exemption For Orthopedic Ally Handicapped Persons
New T.A.C. Rule Number: 3.85
Old Rule Number:.038
Subject: Engaging In Business
New T.A.C. Rule Number: 3.86
Old Rule Number:.039
Subject: Redetermination
New T.A.C. Rule Number: 3.87
Old Rule Number:.040
Subject: Accessories Added To Motor Vehicles
New T.A.C. Rule Number: 3.88
Old Rule Number: .041
Subject: Moveable Specialized Equipment
New T.A.C. Rule Number: 3.89
Old Rule Number: .042
Subject: Sales of House Trailers
New T.A.C. Rule Number: 3.90
Old Rule Number: .044
Subject: Bad Debts
MISCELLANEOUS TAXES
CIGARETTE TAX
34 T.A.C. Section 026.02.07.
New T.A.C. Rule Number: 3.101
Old Rule Number: .001
Subject: Delivery of Unstamped Cigarettes
New T.A.C. Rule Number: 3.102
Old Rule Number: .002
Subject: Cigarette Permits For Trucks And Cars
New T.A.C. Rule Number: 3.103
Old Rule Number: .003
Subject: Cigarette Stamp Meters
New T.A.C. Rule Number: 3.104
Old Rule Number: .004
Subject: Transfer and Correction of Permits
New T.A.C. Rule Number: 3.105
Old Rule Number: .005
Subject: Cigarette Vending Machines
New T.A.C. Rule Number: 3.106
Old Rule Number: .006
Subject: Change of Date For Filing Cigarette Reports
New T.A.C. Rule Number: 3.107
Old Rule Number: .007
Subject: Weight of Cigarettes Defined
New T.A.C. Rule Number: 3.108
Old Rule Number: .008
Subject: Cigarette Tax Stamps and Meter Impressions
New T.A.C. Rule Number: 3.109
Old Rule Number: .009
Subject: Destruction of Seized Cigarettes
CIGAR AND TOBACCO TAX
34 T.A.C. Section 026.02.08.
New T.A.C. Rule Number: 3.121
Old Rule Number: .001
Subject: Delivery of Tax-Free Cigar and Tobacco Products
New T.A.C. Rule Number: 3.122
Old Rule Number: .002
Subject: Permits Required For Vehicles
New T.A.C. Rule Number: 3.123
Old Rule Number: .003
Subject: Interpretation
New T.A.C. Rule Number: 3.124
Old Rule Number: .004
Subject: Transfer and Correction Of Permits
New T.A.C. Rule Number: 3.125
Old Rule Number: .005
Subject: Cigar and Tobacco Vending Machines
New T.A.C. Rule Number: 3.126
Old Rule Number: .006
Subject: Change of Date For Filing Cigar and Tobacco Reports and Payments
New T.A.C. Rule Number: 3.127
Old Rule Number: .007
Subject: Weight of Cigars Defined
MISCELLANEOUS OCCUPATION TAX
34 T.A.C. Section 026.02.19.
New T.A.C. Rule Number: 3.141
Old Rule Number: .001
Subject: Definitions
New T.A.C. Rule Number: 3.142
Old Rule Number: .002
Subject: Miscellaneous Occupation Tax Payments
New T.A.C. Rule Number: 3.143
Old Rule Number: .003
Subject: Oil, Gas and Related Well Service
HOTEL OCCUPANCY TAX
34 T.A.C. Section 026.02.23.
New T.A.C. Rule Number: 3.161
Old Rule Number: .001
Subject: Definitions
New T.A.C. Rule Number: 3.162
Old Rule Number: .002
Subject: Levy of Tax; Exemptions
New T.A.C. Rule Number: 3.163
Old Rule Number: .003
Subject: Exemption Certificate
New T.A.C. Rule Number: 3.164
Old Rule Number: .004
Subject: Solar Energy Exemption
New T.A.C. Rule Number: 3.165
Old Rule Number: .005
Subject: Hotel Occupancy Tax Base
MISCELLANEOUS TAXES BASED ON GROSS RECEIPTS
34 T.A.C. Section 026.02.11.
New T.A.C. Rule Number: 3.51
Old Rule Number: .001
Subject: Nontaxable Receipts - Telephone Companies
New T.A.C. Rule Number: 3.52
Old Rule Number: .002
Subject: Concerns Exempt From Tax - Gas, Electric, Light, Power, or Water Works
New T.A.C. Rule Number: 3.53
Old Rule Number: .003
Subject: Radio-Telephone Service Subject To Tax - Telephone Companies
MINERALS TAX DIVISION
Natural Gas Taxes
34 T.A.C. Section 026.02.03.
New T.A.C. Rule Number: 3.11
Old Rule Number: .001
Subject: Imposition of Tax, Penalty And Interest on Gas, The Value of Which Is
Not Immediately Determinable
New T.A.C. Rule Number: 3.12
Old Rule Number: .002
Subject: Voluntary Amendments - Penalty
New T.A.C. Rule Number: 3.13
Old Rule Number: .003
Subject: Gas Rates Subject To Refund
New T.A.C. Rule Number: 3.14
Old Rule Number: .004
Subject: Exemption of Certain Royalty Interests From Gas Occupation Taxes
New T.A.C. Rule Number: 3.15
Old Rule Number: .005
Subject: Gas Marketing Costs
New T.A.C. Rule Number: 3.16
Old Rule Number: .006
Subject: Due Date For Reports and Payments
New T.A.C. Rule Number: 3.17
Old Rule Number: .007
Subject: Reporting Responsibilities of Interest Owners
New T.A.C. Rule Number: 3.18
Old Rule Number: .008
Subject: Tax Reimbursement Included In Dept. of Energy Rates
New T.A.C. Rule Number: 3.19
Old Rule Number: .009
Subject: Limitation For Collections For Refunds
CRUDE OIL TAXES
34 T.A.C. Section 026.02.04.
New T.A.C. Rule Number: 3.31
Old Rule Number: .001
Subject: Occupation Tax on Oil Which Is Lost After Having Been Run To Lease
Tank
New T.A.C. Rule Number: 3.32
Old Rule Number: .002
Subject: Voluntary Amendments; Penalty
New T.A.C. Rule Number: 3.33
Old Rule Number: .003
Subject: Taxability of Tank Bottoms
New T.A.C. Rule Number: 3.34
Old Rule Number: .004
Subject: Exemption of Certain Royalty Interests From Oil Occupation Taxes and
Regulation Pipeline Taxes [effective 9/15/2020 now known as Exemption Of Governmental
Entities And Two-Year Inactive Wells]
New T.A.C. Rule Number: 3.35
Old Rule Number: .005
Subject: Reporting Responsibilities of Interest Owners
OCCUPATION TAX ON SULPHUR PRODUCERS
34 T.A.C. Section 026.02.05
New T.A.C. Rule Number: 3.41
Old Rule Number: .001
Subject: Definition of Sulphur Producer
CENTRAL ADMINISTRATION
Practice And Procedure
34 T.A.C. Section 026.01.01.
New T.A.C. Rule Number: 1.1
Old Rule Number: .001
Subject: Intent and Scope of Rules
New T.A.C. Rule Number: 1.2
Old Rule Number: .002
Subject: Construction of Rules
New T.A.C. Rule Number: 1.3
Old Rule Number: .003
Subject: Commencement and Numbering of a Contested Case
New T.A.C. Rule Number: 1.4
Old Rule Number: .004
Subject: Petition For Redetermination
New T.A.C. Rule Number: 1.5
Old Rule Number: .005
Subject: Petition (or Claim) For Refund
New T.A.C. Rule Number: 1.6
Old Rule Number: .006
Subject: Representation and Participation
New T.A.C. Rule Number: 1.7
Old Rule Number: .007
Subject: Hearings Attorney and Request For Statement of Grounds
New T.A.C. Rule Number: 1.8
Old Rule Number: .008
Subject: Request For More Definite or Detailed Basis of Agency Action
New T.A.C. Rule Number: 1.9
Old Rule Number: .009
Subject: Content of Statement of Grounds
New T.A.C. Rule Number: 1.10
Old Rule Number: .010
Subject: Statement of Grounds Due Date
New T.A.C. Rule Number: 1.11
Old Rule Number: .011
Subject: Preliminary Conference
New T.A.C. Rule Number: 1.12
Old Rule Number: .012
Subject: Position Letter
New T.A.C. Rule Number: 1.13
Old Rule Number: .013
Subject: Acceptance or Rejection of Position
New T.A.C. Rule Number: 1.14
Old Rule Number: .014
Subject: Notice of Setting
New T.A.C. Rule Number: 1.15
Old Rule Number: .015
Subject: Administrative Law Judge To Hear Case
New T.A.C. Rule Number: 1.16
Old Rule Number: .016
Subject: Filing of Documents
New T.A.C. Rule Number: 1.17.
Old Rule Number: 017
Subject: Petitioner's Reply To The Position Letter
New T.A.C. Rule Number: 1.18
Old Rule Number: .018
Subject: Response of Tax Division
New T.A.C. Rule Number: 1.19
Old Rule Number: .019
Subject: Inspection of File
New T.A.C. Rule Number: 1.20
Old Rule Number: .020
Subject: Continuances (Postponement of Hearing)
New T.A.C. Rule Number: 1.21
Old Rule Number: .021
Subject: Conduct of Hearing
New T.A.C. Rule Number: 1.22
Old Rule Number: .022
Subject: Rules of Evidence
New T.A.C. Rule Number: 1.23
Old Rule Number: .023
Subject: Oral Evidence, Witnesses, And Penalty For False Statements
New T.A.C. Rule Number: 1.24
Old Rule Number: .024
Subject: Documentary Evidence
New T.A.C. Rule Number: 1.25
Old Rule Number: .025
Subject: Evidence By Official Notice
New T.A.C. Rule Number: 1.26
Old Rule Number: .026
Subject: Transcription of Oral Hearing
New T.A.C. Rule Number: 1.27
Old Rule Number: .027
Subject: Proposed Decision
New T.A.C. Rule Number: 1.28
Old Rule Number: .028
Subject: Comptroller's Decision
New T.A.C. Rule Number: 1.29
Old Rule Number: .029
Subject: Motion For Rehearing
New T.A.C. Rule Number: 1.30
Old Rule Number: .030
Subject: Court Suit For Refund
New T.A.C. Rule Number: 1.31
Old Rule Number:.031
Subject: Computation of Time
New T.A.C. Rule Number: 1.32
Old Rule Number: .032
Subject: Extensions of Time
New T.A.C. Rule Number: 1.33
Old Rule Number: .033
Subject: Service
New T.A.C. Rule Number: 1.34
Old Rule Number: .034
Subject: Discovery
New T.A.C. Rule Number: 1.35
Old Rule Number: .035
Subject: Witness Fees
New T.A.C. Rule Number: 1.36
Old Rule Number: .036
Subject: Nonbinding Nature of Agreed Facts
New T.A.C. Rule Number: 1.37
Old Rule Number: .037
Subject: Interested Parties
New T.A.C. Rule Number: 1.38
Old Rule Number: .038
Subject: Joint Hearings
New T.A.C. Rule Number: 1.39
Old Rule Number: .039
Subject: Severance
New T.A.C. Rule Number: 1.40
Old Rule Number: .040
Subject: Dismissal of Case
New T.A.C. Rule Number: 1.41
Old Rule Number: .041
Subject: Burden of Proof
New T.A.C. Rule Number: 1.42
Old Rule Number: .042
Subject: Ex Parte Communications
New T.A.C. Rule Number: 1.43
Old Rule Number: .043
Subject: Definitions
LEGAL SERVICES - BOND DIVISION
34 T.A.C. Section 026.01.05.
New T.A.C. Rule Number: 1.51
Old Rule Number: .001
Subject: Presentation of Municipal Bonds and Other Public Securities For
Registration Before Issuance
New T.A.C. Rule Number: 1.52
Old Rule Number: .002
Subject: Certificates Provided
New T.A.C. Rule Number: 1.53
Old Rule Number: .003
Subject: Bonds of School Districts and Junior Colleges
New T.A.C. Rule Number: 1.54
Old Rule Number: .004
Subject: Registration Numbers
New T.A.C. Rule Number: 1.55
Old Rule Number: .005
Subject: Release of Bonds After Registration
New T.A.C. Rule Number: 1.56
Old Rule Number: .006
Subject: Maintenance of Transcript of Proceedings For Each Bond Issue
New T.A.C. Rule Number: 1.57
Old Rule Number: .007
Subject: Expenses Incurred During Registration Outside of Austin
New T.A.C. Rule Number: 1.58
Old Rule Number: .008
Subject: Registration of Bond Ownership
New T.A.C. Rule Number: 1.59
Old Rule Number: .009
Subject: Conversion of Form of a Bond From Bearer Bond To Registered Bond And
From Registered Bond To Bearer Bond and Presentation For Exchange
New T.A.C. Rule Number: 1.60
Old Rule Number: .010
Subject: Form of Registration Certificates To Be Printed on Bonds
SUPPORT SERVICES
34 T.A.C. Section 026.01.07.
New T.A.C. Rule Number: 1.71
Old Rule Number: .001
Subject: Purchasing
FUNDS MANAGEMENT
(FISCAL AFFAIRS)
Judiciary Department Procedures
34 T.A.C. Section 026.03.01.
New T.A.C. Rule Number: 5.1
Old Rule Number: .001
Subject: Definitions
New T.A.C. Rule Number: 5.2
Old Rule Number: .002
Subject: Salary Affidavits: District Attorneys, Criminal District Attorneys
New T.A.C. Rule Number: 5.3
Old Rule Number: .003
Subject: Salary Affidavits: District Judges, Criminal District Judges and
Judges of Court of Civil Appeals
New T.A.C. Rule Number: 5.4
Old Rule Number: .004
Subject: Claims For Additional Compensation For Active and Retired Judges
New T.A.C. Rule Number: 5.5
Old Rule Number: .005
Subject: Travel Expenses: Judges of Court of Civil Appeals; Transferred Cases
New T.A.C. Rule Number: 5.6
Old Rule Number: .006
Subject: Expense Accounts of District Judges and District Attorneys
New T.A.C. Rule Number: 5.7
Old Rule Number: .007
Subject: Witness Fees
New T.A.C. Rule Number: 5.8
Old Rule Number: .008
Subject: Payroll Procedures: District Judges, Criminal District Judges,
District Attorneys, Criminal District Attorneys
New T.A.C. Rule Number: 5.9
Old Rule Number: .009
Subject: Travel Expenses - Judicial Conferences
CLAIMS PROCESSING - TRAVEL VOUCHERS
34 T.A.C. Section 026.03.02.
New T.A.C. Rule Number: 5.21
Old Rule Number: .001
Subject: Definitions
New T.A.C. Rule Number: 5.22
Old Rule Number: .002
Subject: Incorporation By Reference: State Employee's Travel Allowance Guide
New T.A.C. Rule Number: 5.23
Old Rule Number: .003
Subject: Standard Expense Account Forms
New T.A.C. Rule Number: 5.24
Old Rule Number: .004
Subject: Responsibility of Agency and Employee
New T.A.C. Rule Number: 5.25
Old Rule Number: .005
Subject: Requirements of Vouchers
New T.A.C. Rule Number: 5.26
Old Rule Number: .006
Subject: Voucher Submittance
New T.A.C. Rule Number: 5.27
Old Rule Number: .007
Subject: Public Transportation In or Out-of-State
New T.A.C. Rule Number: 5.28
Old Rule Number: .008
Subject: Personally Owned Automobiles
New T.A.C. Rule Number: 5.29
Old Rule Number: .009
Subject: Out-of-State To Points Not Served By Commercial Airlines
New T.A.C. Rule Number: 5.30
Old Rule Number: .010
Subject: Simulated Flights
New T.A.C. Rule Number: 5.31
Old Rule Number: .011
Subject: Per Diem of Actual Expense Allowance In-State or Out-of-State
New T.A.C. Rule Number: 5.32
Old Rule Number: .012
Subject: Other Traveling Expenses: Reimbursable
New T.A.C. Rule Number: 5.33
Old Rule Number: .013
Subject: Advance of Funds For Travel
New T.A.C. Rule Number: 5.34
Old Rule Number: .014
Subject: Handicapped Employees Traveling Within Headquarters
CLAIMS PROCESSING - PAYROLL
34 T.A.C. Section 026.03.03.
New T.A.C. Rule Number: 5.41
Old Rule Number: .001
Subject: Definitions
New T.A.C. Rule Number: 5.42
Old Rule Number: .002
Subject: Payroll Voucher Requirements
New T.A.C. Rule Number: 5.43
Old Rule Number: .003
Subject: Procedural Requirement of Agencies Submitting Payroll Vouchers
New T.A.C. Rule Number: 5.44
Old Rule Number: .004
Subject: Special Payroll Interpretations
New T.A.C. Rule Number: 5.45
Old Rule Number: .005
Subject: I.R.S. Levy Procedures
CLAIMS PROCESSING - PURCHASE VOUHCERS
34 T.A.C. Section 026.03.04.
New T.A.C. Rule Number: 5.51
Old Rule Number: .001
Subject: Definitions
New T.A.C. Rule Number: 5.52
Old Rule Number: .002
Subject: Requirements of Purchase Voucher
New T.A.C. Rule Number: 5.53
Old Rule Number: .003
Subject: Special Voucher Requirements
CLAIMS PROCESSING - GENERAL REQUIREMENTS
34 T.A.C. Section 026.03.05.
New T.A.C. Rule Number: 5.61
Old Rule Number: .001
Subject: General Requirements
CLAIMS PROCESSING - WITNESS ALLOWANCES
34 T.A.C. Section 026.03.06.
New T.A.C. Rule Number: 5.71
Old Rule Number: .001
Subject: Definitions
New T.A.C. Rule Number: 5.72
Old Rule Number: .002
Subject: Procedure For Submission of Claims
New T.A.C. Rule Number: 5.73
Old Rule Number: .003
Subject: Voucher Requirements
New T.A.C. Rule Number: 5.74
Old Rule Number: .004
Subject: Special Requirements
FUNDS ACCOUNTING - DEPOSIT OF STATE FUNDS
34 T.A.C. Section 026.03.07.
New T.A.C. Rule Number: 5.81
Old Rule Number: .001
Subject: Definitions
New T.A.C. Rule Number: 5.82
Old Rule Number: .002
Subject: Time of Deposit
New T.A.C. Rule Number: 5.83
Old Rule Number: .003
Subject: Where Deposited
New T.A.C. Rule Number: 5.84
Old Rule Number: .004
Subject: How Deposited
FUNDS ACCOUNTING - APPROPRIATION ACCOUNTS OPERATION
34 T.A.C. Section 026.03.08.
New T.A.C. Rule Number: 5.91
Old Rule Number: .001
Subject: Definitions
New T.A.C. Rule Number: 5.92
Old Rule Number: .002
Subject: Numerical Identification
New T.A.C. Rule Number: 5.93
Old Rule Number: .003
Subject: Funding
New T.A.C. Rule Number: 5.94
Old Rule Number: .004
Subject: Increase
FUNDS ACCOUNTING - FEDERAL REVENUE SHARING TRUST FUND
34 T.A.C. Section 026.03.09.
New T.A.C. Rule Number: 5.101
Old Rule Number: .001
Subject: Definitions
New T.A.C. Rule Number: 5.102
Old Rule Number: .002
Subject: Cash Allocations
New T.A.C. Rule Number: 5.103
Old Rule Number: .003
Subject: Transfers To Other Cash Fund Accounts
New T.A.C. Rule Number: 5.104
Old Rule Number: .004
Subject: Spending Plan Required
DEFERRED COMPENSATION - VENDOR PARTICIPATION
34 T.A.C. Section 026.03.12.
New T.A.C. Rule Number: 5.111
Old Rule Number: .001
Subject: Definitions
New T.A.C. Rule Number: 5.112
Old Rule Number: .002
Subject: Master Agreement - General Provisions
New T.A.C. Rule Number: 5.113
Old Rule Number: .003
Subject: Master Agreement - Services By Vendor For Employee Benefits
New T.A.C. Rule Number: 5.114
Old Rule Number: .004
Subject: Master Agreement - Services By Vendor For Employer Benefits
New T.A.C. Rule Number: 5.115
Old Rule Number: .005
Subject: Master Agreement - Services By The State For Vendor Benefits
DEFERRED COMPENSATION - STATE EMPLOYEE PARTICIPATION
34 T.A.C. Section 026.03.13.
New T.A.C. Rule Number: 5.121
Old Rule Number: .001
Subject: Definitions
New T.A.C. Rule Number: 5.122
Old Rule Number: .002
Subject: Deferred Compensation Agreement
New T.A.C. Rule Number: 5.123
Old Rule Number: .003
Subject: Salary Reduction Authorization
New T.A.C. Rule Number: 5.124
Old Rule Number: .004
Subject: Amendment of Salary Reduction Authorization
New T.A.C. Rule Number: 5.125
Old Rule Number: .005
Subject: Cancellation of Salary Reduction Authorization
New T.A.C. Rule Number: 5.126
Old Rule Number: .006
Subject: Disbursement of The Proceeds of The Product Contract Purchased By
Salary Reduction Authorization
New T.A.C. Rule Number: 5.127
Old Rule Number: .007
Subject: Product Contract For Participating State Employees
CLAIMS PROCESSING - DUPLICATE WARRANTS
34 T.A.C. Section 026.03.14.
New T.A.C. Rule Number: 5.141
Old Rule Number: .001
Subject: Definitions
New T.A.C. Rule Number: 5.142
Old Rule Number: .002
Subject: Return of Stolen or Forged Warrants To Comptroller
New T.A.C. Rule Number: 5.143
Old Rule Number: .003
Subject: Application For Duplicate Warrant
CLAIMS PROCESSING - VOIDED WARRANTS.
New T.A.C. Rule Number: 5.151
Old Rule Number: .001
Subject: Destruction of Warrants
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