Who could certify a Texas predominant-use study for natural gas and electricity if the signer was not a registered engineer?

Plain-English summary

Rule 3.295(e)(2) required a predominant-use study for natural gas and electricity to carry either the original seal of a registered engineer or the original signed signature of a person with an engineering degree from an accredited engineering college.

For a signer who was not a registered engineer, the Comptroller said an engineering degree was required. Merely being a graduate of an engineering college was not sufficient. A copy of the person's engineering degree should document the degree, and the college could provide information about its accreditation.

The official text contains a date inconsistency: its heading says February 21, 1991, but it responds to a letter dated February 7, 1992. This page retains STAR's 1992 issued-date metadata while preserving the conflicting heading verbatim below.

What this means for you

Manufacturers and utility users

Check the certifier's credentials before relying on a predominant-use study. The historical rule required either registered-engineer status or a qualifying accredited engineering degree.

Engineers and tax professionals

Keep credential evidence with the study. The letter identified a degree copy and accreditation information as suitable support for a nonregistered certifier.

Common questions

Did the certifier have to be a registered engineer? No, if the person instead had an engineering degree from an accredited engineering college.

Was graduating from an engineering college enough by itself? No, according to the letter; the person needed a degree in engineering.

What documentation could support qualification? A copy of the engineering degree and information from the college about accreditation.

Why does the page show a 1992 date when the letter heading says 1991? STAR's metadata uses 1992, and the letter itself refers to a February 7, 1992 request. The conflicting heading is preserved in the original text.

Citations and references

• 34 Tex. Admin. Code Rule 3.295(e)(2) (certification of predominant-use studies)

Source

• STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=SST
• Opinion: https://star.comptroller.texas.gov/view/9202L1162F08

Original ruling text

February 21, 1991

Dear ****:

Thank you for your letter of February 7, 1992, concerning the qualification
of a particular individual, *****, to certify a predominant use
study.

Section (e)(2) of Rule 3.295 - Natural Gas and Electricity requires the
original seal of a registered engineer or the signed original signature of
the person with an engineering degree from an accredited engineering college.
This means that if the individual is not a registered engineer, the
individual must have a degree in engineering from an accredited engineering
college. Being a graduate of an engineering college is not sufficient. A
copy of the individual's degree in engineering should suffice and the college
should be able to provide information regarding the institution's
accreditation.

This opinion is based on the facts presented. If there are additional or
different facts, the opinion may change.

You may call toll free 1-800-252-5555 if you have any questions or need more
information. You may write to Tax Administration Division, Comptroller of
Public Accounts.

Sincerely,

Eddie C. Washington
Tax Administration Division