Tex. Fin. Code § 31.104
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
An interpretive statement or opinion issued under this subchapter does not have the force of law and is not a rule for the purposes of Chapter 2001, Government Code, unless adopted by the finance commission as provided by Chapter 2001, Government Code. An interpretive statement or opinion is an administrative construction of this subtitle or Chapter 12 entitled to great weight if the construction is reasonable and does not conflict with this subtitle or Chapter 12.
Tex. Fin. Code § 31.104