Texas Register, Volume 8, Number 14, Pages 615-686, February 25, 1983 Page: 620
615-686 p. ; 28 cm.View a full description of this periodical.
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of a taxpayer. The Texas Tax Code, 111.0044, pro-
vides special procedures for third-party orders and
subpoenas including payment of expenses incurred in
complying with the subpoena. The purpose of this sec-
tion is to fix the rates of reimbursement to be paid to
third-party record keepers as provided by the Texas
Tax Code, 11 1.0044(h) and to provide a procedure
for requesting payment.
This rule is being adopted on an emergency basis
because there are currently pending requests for sub-
poenas of records of several taxpayers. It is necessary
that these records be obtained as quickly as possible
so that any taxes found to be due and owing can be
assessed before the statute of limitations expires. This
new rule is simultaneously being proposed for perma-
nent adoption.
This rule is adopted on an emergency basis under the
authority of the Texas Tax Code, 111.002, which
provides that the comptroller may prescribe, adopt,
and enforce rules relating to the enforcement and ad-
ministration of the Tax Code.
3.6. Subpoenas of Third-Part, Record Keepers.
(a) Authority. The Texas Tax Code, I 11.(043, au-
thorizes 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.
(I) Personnel time. A third-party record keeper
will be reimbursed for time actually spent by its person-
nel 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 deter-
mining whether or nc: 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 reim-
bursed at the actual rate paid.
(B) If it is necessary to transport personnel in
order to comply with a third-party record keeper sub-
poena, the cost of transportation will be reimbursed at
the following rates:
(i) mileage for automobile travel at S .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 wil be provided
with a purchase voucher to complete and return to the
comptroller. The voucher will be accompanied by instruc-
tions for its proper Lompletion.
(2) documentationn . The completed purchase
voucher must be accompanied by an itemized list of the
costs incurred and receipts for amounts paid to outside
suppliers ot goou, ,r ,erviccs. Costs unsupported by
documentation will not be reimbursed.
Issued in Austin,. Texas, on February 18, 1983.
TRD-831323 Bob Bullock
Comptroller of Public Accounts
Effective date February 18, 1983
Expiration date. June 18, 1983
For further information, please call (512) 475-1922.
TITLE 37. PUBLIC SAFETY AND
CORRECTIONS
Part V. Board of Pardons and
Paroles
Chapter 149. Mandatory Supervision
Rules and Conditions of Mandatory
Supervision
37 TAC 149.5
The Board of Pardons and Paroles adopts on an
emergency basis new 149.5, relating to the rules and
conditions of mandatory supervision. Mandatory su-
pervision is a form of release, prescribed pursuant to
the Texas Code of Criminal Procedre, Article 42.12,
15(c) and (d), whereby an individual is placed for
supervision in the community prior to the discharge
of a felony sentence (see Texas Code of Criminal Pro-
cedure, Article 42.12, 2.d). A mandatory supervi-
sion releasee is "deemed as if released on parole"
(Texas Code of Criminal Procedure, Article 42.12,
15(c)).
New 149.5, concerning annual report status,
establishes a new supervision status for mandatory
supervision (MS) releasees. This status involves
removing the releasee from the direct supervision of
a parole officer and allowing the individual to report
in writing to the executive director of the board on an
annual basis. Standards are established regarding eli-
gibility for annual report status, including a satisfac-
tory period of regular supervision (of varying duration
depending upon the length of the sentence for which
the individual was incarcerated) and a recommenda-
tion from the parole officer responsible for supervision
at the time of proposed transfer. Such a transfer in
no way affects the authority of the board over the re-
leasee, and he may be returned to active supervision
at any time if problems develop.8 TexReg 620 February 25, 1983
Texas
Register
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Texas. Secretary of State. Texas Register, Volume 8, Number 14, Pages 615-686, February 25, 1983, periodical, February 25, 1983; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth244588/m1/6/: accessed August 15, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu.; crediting UNT Libraries Government Documents Department.