Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 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.Tex. Occ. Code § 2153.052
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. 9/1/1999.