The Honorable Bob Bullock OpinionNo. H-804

Comptroller of Public Accounts State of Texas Re: Whether the Comptroller Austin, Texas 78774 may eliminate the requirement that county clerks furnishhim with a certified copy of the inventory and appraisementand list of claims and a certified copy of the lastwill and testamentor proof of heirship under article 14.14(B), Tax.-Gen.
Dear Mr. Bullock:
You have requested our opinion regardingwhether the Comptroller is authorized to enforce a regulationaltering the form and filing date of certain reports. Article 14.14(B), Taxation-General,V.T.C.S., requires the Clerk of a County or Probate Court,

[wlithintwenty (20)days after an inventory and appraisementand a list of claims shal‘3. have been filed and approved by the County or Probate Court, in the estate of a decedent

. . . to furnish the Comptroller a certified copy of the inventoryand appraisementand list of claims and a certified copy of the lastwill and testament, or, in the absence of a will, proof of heirship.

. . .

p.3393The Honorable Bob Bullock - page 2 (H-804)

The Comptroller'sRuling,No. 30-0.26,modifies this statutory provision by requiring the Clerk, in lieu of compliancewith article 14.14(B), to furnish

a completed County Clerk Report, form 2B30-6.01, for each estatewithin fortyfive (45)days of receipt of the information requested on the form.
You advise that this "CountyClerk Report" requests certain informationotherwise contained in the inventoryand appraisement, the will, or the affidavit of heirship, but that much of the detailed informationof those documents is eliminated. Article 1.033, Title 122A, Taxation-General,V.T.C.S., provides that

[nlotwithstandingthe provisions of any Article of this Title, the Comptroller may revise any report required by any Article of this Title so as to eliminate any specific informationrequiredby the provisions of any Article of this Title.
In our opinion, the Comptroller'srequirement that a "County Clerk Report"be filed in lieu of more detailed information is encompassedwithin the meaning of this statute. Thus, the Comptrollermay require County or Probate Clerks to furnish that informationby filing such a report rather than by filing certified copies of the documents specified in article 14,14(B).
As to the Ruling's extension of the timewithin which the Clerk is directed to furnish the information,however, we do not believe that such a modification of the statute may fairlybe said to "eliminateany specific information requiredby the provisions of any Article of this Title."

p.3394The Honorable Bob Bullock - page 3 (H-804)

Since it does not thereforeappear that such an extension is authorizedby statute, it is our opinion that the Comptroller may not extend from 20 to 45 days the timewithin which the County or Probate Clerk is required to file the "County Clerk Report." SUMMARY

The Comptrollermay require County or Probate Clerks to file a "County Clerk Report" in lieu of filing certified copies of the documents specified in article 14.14(B), Taxation-General,V.T.C.S., but he may not extend from 20 to 45 days the timewithin which the Clerk is required to file the report. ,Very truly yours,

JOHN L. HILL Attorney General of Texas

DAVIDM. EENDALk, First Assistant

Opinion Committee jwb

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