Section 1.21 - Cigarette, E-Cigarette, Cigar, and Tobacco Tax Hearings(a) Initiating a hearing. A permit holder that receives a written notice of a violation of Health and Safety Code, § 161.0901, as provided in § 3.1204 of this title (relating to Administrative Remedies for Violations of Health and Safety Code, Chapter 161, Subchapter H or K), may file a written request for a hearing on or before the 20th day after the date on the written notice of violation. A hearing request must be sent by mail to the address shown on the notice of violation. A hearing request is considered submitted by the date-stamp affixed by the agency mail room.(b) A hearing pursuant to Health and Safety Code, § 161.0901 shall be conducted in accordance with the relevant portions of §§ 1.1- 1.35 of this title (relating to Rules of Practice and Procedure), except that §§ 1.10- 1.14 of this title (relating to Requesting a Hearing; Statement of Grounds; Preliminary Conference; Position Letter; Taxpayer's Acceptance or Rejection of Position Letter, and Reply to Position Letter; and The Administrative Hearings Section's Response to the Reply to the Position Letter) shall not apply. After a hearing is requested, AHS will file a Request to Docket Case form with SOAH, as provided in § 1.20 of this title (relating to Docketing Oral and Written Submission Hearings). Unless otherwise required by law, service of the Notice of Hearing shall be made in the manner required by Government Code, Chapter 2001.34 Tex. Admin. Code § 1.21
Adopted by Texas Register, Volume 43, Number 50, December 14, 2018, TexReg 8126, eff. 1/1/2019; Amended by Texas Register, Volume 47, Number 22, June 3, 2022, TexReg 3270, eff. 6/8/2022