(a) Discovery conducted during a contested case does not modify Tax Code recordkeeping or disclosure requirements. The Tax Code requires a taxpayer to maintain and produce contemporaneous records and supporting documents appropriate to the tax or fee for which the taxpayer is responsible. A taxpayer is required to produce documents and information concerning the transactions in question to substantiate and enable verification of the taxpayer's contentions concerning the amount of tax, penalty, or interest to be assessed, collected, or refunded in a contested case. Nothing in this section modifies any statute or any section of this title requiring a taxpayer to keep records and documentation, or to provide information to the comptroller. General Tax Code sections governing a taxpayer's obligations to maintain or produce records and documents include, but are not limited to, Tax Code, § 111.0041 ("Records; Burden to Produce and Substantiate Claims") and Tax Code, § 111.105 ("Tax Refund; Hearing"). The Tax Code may also impose a duty to keep records or provide information specific to a certain tax or fee; see, for example, Tax Code, § 171.205 ("Additional Information Required by Comptroller," relating to franchise tax) and Tax Code, § 151.025 ("Records Required to Be Kept," relating to sales tax).(b) Informal exchange of information encouraged. Before SOAH acquires jurisdiction over a contested case (see 1 TAC § 155.51), the parties are encouraged to informally request and exchange documents and other information to narrow and define the disputed issues and reach an agreed resolution of the contested case before the case is docketed at SOAH. See § 1.31 of this title (relating to Resolution Agreements).(c) Formal discovery. Discovery in a contested case may begin when SOAH acquires jurisdiction. See 1 TAC § 155.251(a) and § 1.20 of this title (relating to Docketing Oral and Written Submission Hearings). Discovery shall be conducted under the SOAH Rules of Procedure governing discovery. See 1 TAC §§ 155.251, 155.253, 155.255, 155.257, and 155.259.34 Tex. Admin. Code § 1.22
The provisions of this §1.22 adopted to be effective April 18, 2007, 32 TexReg 2140; amended to be effective September 1, 2009, 34 TexReg 5958; Adopted by Texas Register, Volume 43, Number 50, December 14, 2018, TexReg 8126, eff. 1/1/2019