Texas Register, Volume 9, Number 86, Pages 5863 - 5954, November 16, 1984 Page: 5,931
5863 - 5954 p. ; 28 cm.View a full description of this periodical.
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No comments were received regarding adoption of the
amendments.
The amendments are adopted under the Texas Tax
Code, 111.002, which provides that the comptroller
may prescribe, adopt, and enforce rules relating to the
administration and enforcement of the sales tax.
This agency hereby certifies that the rule as adopted
has been reviewed by legal counsel and found to be
a valid exercise of the agency's legal authority.
Issued in Austin, Texas, on November 9, 1984
TRD-8411470 Bob Bullock
Comptroller of Public Accounts
Effective date December 3, 1984
Proposal publication date. October 5, 1984
For further information, please call (512) 475-1913.34 TAC 3.350
The Comptroller of Public Accounts adopts new
13.350, without changes to the proposed text pub-
lished in the October 5, 1984, issue of the Texas
Register (9 TexReg 5151)
The new section reflects changes made by the legis-
lature concerning the taxability of audio or audiovisual
works and master tapes The legislative amendments
changed the tax responsibilities of the producer and
production studio The master tape, disc, or film and
the total charge to the customer for the production
of that tape, disc, or film are exempt from sales and
use tax.
No comments were received regarding adoption of the
new section
The new section is adopted under the Texas Tax
Code, 111 002, which provides that the comptroller
may prescribe, adopt, and enforce rules relating to the
administration and enforcement of the sales tax.
This agency hereby certifies that the rule as adopted
has been reviewed by legal counsel and found to be
a valid exercise of the agency's legal authority.
Issued in Austin, Texas, on November 9, 1984TRD-8411473
Bob Bullock
Comptroller of Public AccountsEffective date December 3, 1984
Proposal publication date October 5, 1984
For further information, please call (512) 475-1913.
Subchapter S. Interstate Motor Carrier
Sales and Use Tax
34 TAC 53.444
The Comptroller of Public Accounts adopts amend-
ments to 53 444, without changes to the proposed
text published in the October 5, 1984, issue of the
Texas Register (9 TexReg 5153).The amendments reflect the legislative change in the
Interstate Motor Carrier Sales and Use Tax Act, ef-
fective October 2, 1984, whereby the tax rate factor
used in the formula to calculate the tax was changed
from 4.0% to 5.0%
No comments were received regarding adoption of the
amendments
The amendments are adopted under the Texas Tax
Code, 111.002, which provides that the comptroller
may prescribe, adopt, and enforce rules relating to the
administration and enforcement of the interstate mo-
tor carrier tax.
This agency hereby certifies that the rule as adopted
has been reviewed by legal counsel and found to be
a valid exercise of the agency's legal authority
Issued in Austin, Texas, on November 9, 1984
TRD-8411468 Bob Pullock
Comptroller of Public Accounts
Effective date December 3, 1984
Proposal publication date October 5, 1984
For further information, please call (512) 475-191334 TAC 3.445
The Comptroller of Public Accounts adopts amend-
ments to 3.445, without changes to the proposed
text published in the October 5, 1984, issue of the
Texas Register (9 TexReg 5155)
The amendments reflect legislative change in the In-
terstate Motor Carrier Sales and Use Tax Act, effec-
tive October 2, 1984, whereby the tax rate factor
used in the formula to calculate the tax was changed
from 4.0% to 5.0%
No comments were received regarding adoption of the
amendments
The amendments are adopted under the Texas Tax
Code, 111 002, which provides that the comptroller
may prescribe, adopt, and enforce rules relating to the
administration and enforcement of the interstate motor
carrier tax.
This agency hereby certifies that the rule as adopted
has been reviewed by legal counsel and found to be
a valid exercise of the agency's legal authority.
Issued in Austin, Texas, on November 9, 1984
TRD-8411469 Bob Bullock
Comptroller of Public Accounts
Effective date December 3, 1984
Proposal publication date October 5, 1984
For further information, please call (512) 475-1913.34 TAC 3.447
The Comptroller of Public Accounts adopts amend-
ments to 53.447, without changes to the proposedNovember 16, 1984
Adopted
RulesI -
9 TexReg 5931
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Texas. Secretary of State. Texas Register, Volume 9, Number 86, Pages 5863 - 5954, November 16, 1984, periodical, November 16, 1984; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth243640/m1/69/: accessed July 18, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.