On Thursday, August 7, 2003, the Texas Comptroller of Public Accounts ("Comptroller") released a draft amendment to General Rule 3.2, concerning the application of payments, unjust enrichment, and refunds. The rule amendment, which was proposed in response to recent legislative changes, outlines the Comptroller's proposed policy for administering Rider 11, H.B. 1.
The Comptroller has requested that any comments on the proposed amendment be submitted to the Tax Policy Division by August 15, 2003. Also, the proposal can be discussed with Eleanor Kim, the Comptroller's Assistant Director of Tax Administration, at 1-800-531-5441, extension 3-3737, or in Austin at (512) 463-3737.
If you have any questions regarding this information, please call Mr. G. Brint Ryan, Managing Principal of Ryan & Company, at 972.934.0022. Mr. Ryan can also be reached by e-mail.