TITLE

Austin Court of Appeals Ruling Creates New Opportunities for Texas Taxpayers to Be Heard

AUTHOR(S)
Schenck, David; Wirmani, Andrew
PUB. DATE
January 2010
SOURCE
Journal of State Taxation;Jan/Feb2010, Vol. 28 Issue 2, p39
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The article focuses on the ruling of the Austin, Texas Court of Appeals on the case between the Texas Comptroller and Entertainment Publications Inc. It states that under the Administrative Procedure Act (APA), the comptroller cannot be given the effect of law without an opportunity for formal notice and public comment. It offers several methods for taxpayers to ensure that their interests are represented before the agency that interprets and enforces the tax laws in Texas.
ACCESSION #
53907069

 

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