Texas Labor Codes 1.04D

(a) Except as otherwise expressly provided for in this code or another insurance law of this state, the comptroller shall administer, enforce, and carry out the provisions of this code and other insurance laws of this state that relate to the collection, reporting, and administration of taxes and certain fees and assessments imposed under this code or another insurance law of this state, as specifically provided in this code.

(b) The duties transferred to the comptroller relative to taxes, fees, and assessments imposed under this code or another insurance law of this state relate to the collection, reporting, enforcement, and administration of all such amounts currently provided for under this code or another insurance law of this state, and also of any taxes, fees, or assessments that have been repealed or are otherwise inactive but for which amounts may still be owing or refunds may be due on or after the effective date of this article.

Text of subsec. (c) effective until April 1, 2005

(c) The comptroller may adopt rules to carry out the collection, reporting, enforcement, and administration responsibilities assigned to the comptroller under this code or another insurance law of this state. The comptroller may also prescribe appropriate report forms, establish or alter tax return due dates not otherwise specifically set forth in this code or another insurance law of this state, and otherwise adapt the functions transferred to the comptroller to increase efficiency and cost-effectiveness. With respect to rules related to the collection, reporting, enforcement, or otherwise to the administration of taxes imposed under this code, rules adopted by the comptroller shall prevail in the event of conflict with rules, policies, or procedures established by the department, the commissioner, or otherwise.

Text of subsec. (d) effective until April 1, 2005

(d) With respect to the comptroller's performance of the duties relative to the taxes, fees, and assessments imposed under this code or another insurance law of this state, the comptroller has the administrative, enforcement, and collection powers provided by Subtitles A and B, Title 2, Tax Code, and their subsequent amendments. Except as otherwise expressly provided by this code, those powers are granted to the comptroller without limiting and exclusive of powers granted to the department or the commissioner with respect to other fees and assessments under this code.

Added by Acts 1993, 73rd Leg., ch. 685, Sec. 3.01, eff. Sept. 1, 1993. Subsec. (a) amended by Acts 1999, 76th Leg., ch. 101, Sec. 3, eff. Sept. 1, 1999; Subsecs. (a), (c), (d) repealed by Acts 2003, 78th Leg., ch. 1274, Sec. 26(b)(1), eff. April 1, 2005.