Texas Register, Volume 45, Number 21, Pages 3389-3544, May 22, 2020 Page: 3,499

                                
(a) The commission adopts by reference 40 Code of Federal
Regulations  257.107 (Publicly accessible Internet site requirements)
as amended through the April 17, 2015, issue of the Federal Register
(80 FR 21301), subject to the additions and modifications in this sec-
tion.
(b) The website required by subsection (a) of this section must
be a publicly accessible website.
(c) The owner or operator shall post on the publicly accessible
website, upon submittal to or receipt from the executive director or
the chief clerk for the active life of the coal combustion residuals unit
through the completion of the post-closure care period:
(1) a complete copy of the current issued effective registra-
tion;
(2) a complete copy of all applications submitted under this
chapter, including any revisions;
(3) a copy of public notice the owner or operator is required
to publish under this chapter;
(4) a copy of a draft registration prepared by the executive
director;
(5) a copy of the compliance summary prepared by the ex-
ecutive director; and
(6) a copy of any other document regarding and/or summa-
rizing the executive director's review of or initial decision on an appli-
cation submitted under this chapter.
(d) The owner or operator must notify the United States Envi-
ronmental Protection Agency and the executive director, in a manner
prescribed by each agency, within 14 days of any changes to the URL
for the publicly accessible website.
The agency certifies that legal counsel has reviewed the adop-
tion and found it to be a valid exercise of the agency's legal au-
thority.
Filed with the Office of the Secretary of State on May 8, 2020.
TRD-202001825
Robert Martinez
Director, Environmental Law Division
Texas Commission on Environmental Quality
Effective date: May 28, 2020
Proposal publication date: December 13, 2019
For further information, please call: (512) 239-6087
SUBCHAPTER L. APPENDICES
30 TAC  352.1421,  352.1431
Statutory Authority
The new rules are adopted under Texas Water Code (TWC),
5.102, which provides the commission the power to perform
any acts necessary and convenient to the exercise of its juris-
diction and powers as provided by the TWC and other laws;
TWC,  5.103, which provides the commission with the authority
to adopt any rules necessary to carry out its powers and duties
under the TWC and other laws of this state; TWC,  5.105,
which authorizes the commission to establish and approve all
general policy of the commission by rule; Texas Health and
Safety Code (THSC), Solid Waste Disposal Act,  361.017 and
361.024, which authorize the commission to regulate industrial

solid waste and municipal hazardous waste and to adopt rules
consistent with the general intent and purposes of the THSC;
and THSC,  361.090, which allows the commission to adopt
rules to control the collection, handling, storage, processing,
and disposal of industrial solid waste to protect the property
of others, public property and rights-of-way, groundwater, and
other rights requiring protection.
The adopted new rules implement THSC,   361.017, 361.024,
and 361.090.
The agency certifies that legal counsel has reviewed the adop-
tion and found it to be a valid exercise of the agency's legal au-
thority.
Filed with the Office of the Secretary of State on May 8, 2020.
TRD-202001826
Robert Martinez
Director, Environmental Law Division
Texas Commission on Environmental Quality
Effective date: May 28, 2020
Proposal publication date: December 13, 2019
For further information, please call: (512) 239-6087
4         4        4
TITLE 34. PUBLIC FINANCE
PART 1. COMPTROLLER OF PUBLIC
ACCOUNTS
CHAPTER 3. TAX ADMINISTRATION
SUBCHAPTER O. STATE AND LOCAL SALES
AND USE TAXES
34 TAC  3.334
The Comptroller of Public Accounts adopts amendments to
3.334, concerning local sales and use taxes, with changes to
the proposed text as published in the January 3, 2020, issue of
the Texas Register (45 TexReg 98). The rule will be republished.
In the wake of South Dakota v. Wayfair; inc., 138 S. Ct. 2080
(June 21, 2018), the amendments provide that remote sellers
that are required to collect Texas use tax under  3.286 of this title
(relating to Seller's and Purchaser's Responsibilities) should col-
lect local use tax based on the destination location. The amend-
ments also implement the requirement that a seller located in
Texas collects local use tax when the seller ships or delivers a
taxable item into a local jurisdiction where those use taxes ex-
ceed the local sales tax where the sale is consummated.
The comptroller also implements House Bill 1525 and House Bill
2153, 86th Legislature, 2019. House Bill 1525 establishes lo-
cal sales and use tax collection responsibilities on marketplace
providers. House Bill 2153 establishes a single local use tax rate
that remote sellers may elect to use.
The amendments also provide additional guidance on determin-
ing whether an order is received at a place of business of the
seller, and clarify the rules for determining the consummation of
sales.
Throughout the section, the comptroller makes non-substantive
changes by adding or amending rule titles and cross-references.

ADOPTED RULES May 22, 2020 45 TexReg 3499