Texas Statutes
Subchapter B. Powers and Duties of Comptroller
Section 2153.052. Rulemaking Authority

Sec. 2153.052. RULEMAKING AUTHORITY. The comptroller may adopt rules necessary to administer this chapter, including rules:
(1) for enforcement of this chapter and collection of taxes and fees;
(2) providing due process to persons affected by this chapter; and
(3) governing procedure and evidence in the conduct of hearings under this chapter.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.

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