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Will SOAH follow the Comptroller’s Rules of Practice and Procedures found at 34 Tex. Admin. Code §§ 1.1 – 1.42?

April 26, 2017admin code Comptroller Follow Practice procedures rules soah TeX

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Will SOAH follow the Comptroller’s Rules of Practice and Procedures found at 34 Tex. Admin. Code §§ 1.1 – 1.42?

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No. Once SOAH obtains jurisdiction over a tax case, SOAH procedural rules found at 1 Tex. Admin. Code §§ 155.1 – 155.59 govern the hearing. SOAH procedural rules are available on our public website (www.soah.state.tx.us).