The Texas Supreme Court rejected the Comptroller's attempts to extend her authority beyond the law's plain language through her rules. The Court wrote:
Regardless of which Comptroller Rule applies, the Comptroller cannot through rulemaking impose taxes that are not due under the Tax Code . . .
This and other portions of the opinion that limit the Comptroller's authority will provide taxpayers, courts, and the Comptroller with important guidance when interpreting the tax laws.
For more information, contact Jimmy Martens with Martens, Todd & Leonard, the law firm that litigated Roark's case, at (512) 542-9898 or email@example.com.About Martens, Todd & Leonard Martens, Todd & Leonard is a trial and appellate law firm headquartered in Austin, Texas, handling only tax cases. The firm specializes in Texas franchise and Texas sales tax cases. The firm's attorneys have handled cases all the way through the Texas Supreme Court and U.S. Supreme Court. The firm's attorneys speak and write frequently on a variety of tax topics, and have published articles in publications such as The Journal of State Taxation, the Texas Bar Journal, the Texas Lawyer, and the Texas Tech Administrative Law Journal. For more information, please visit http://www.textaxlaw.com. SOURCE Martens, Todd & Leonard