Mr. Clay Cotten Commissioner of Insurance State Board of Insurance 1011

### SanJacinto Austin, Texas 78701

Dear Mr. Cotten: 

## 1969 Opinion NO. M-388 Re: Whether the Commissioner of Insrance is entitled, under Article 12.10 of T!tle 122A, V.C.S., to kspect franchise 

### ta% reports filed in the Office of Comptroller and to receive copies of fmne

. Your recent letter adartissed to this office requesting anopinion on the above-referenced matter reads, in part, as follows:

“In mycapacity as Commissioner of Insurance of the State of Texas, I formally request anopinion byyour 

### office as to whether or not in myofficial capacity I

### amentitled under the provisions of Article 12.10 of Title 122Aof the Revised Civil Statutes of Texas to receive copies of and to obtain information contained within franchise tax reports filed with the office of the Comptroller of Public Accounts of the State of Texas. In this con

### nection, I call your attention to the provisions of said Article 12.10, which provides, in part, concerning franchise tax reports that ‘no other examination, disclosure or use shall be permitted of the reports except.
. . for information of any officer of this state charged with the enforcement of its laws.

. .I and to the provisions of Sec. (a) of Article 1.09 of the Texas Insurance Code, which provides that the Commissioner of Insurance I.

. .shall be charged with the primary responsibility of administering, enforcing and carrying out the provisions of the Insurance Code.

. .I.

1918,-’

. Mr. Clay cotten, 5age 2 (~-388)

“Heretofore, an oral request by one of mysubordinates has been madeto the Comptroller of Public Accounts for material shown onafranchise tax report and this has been followed by aformal written request dated April 

# 17,1969

(see attached copy). It was mythought and opinion that Attorney General Opinion M-295 clearly applied to the Commissioner of Insurance as well as to the State Securities Commissioner .I’ It is the opinion of this office that this question is answered byAttorney General Opinion M-295. Since the Commissioner of Insurance is an officer of this State, andsince Article 1.09 (a), Texas ifnsurance Code, Vernon’s Civil Statutes, says he

. . . shall be.charged with the primary responsibility of administering, enforcing, andcarrying out the provisions of the Insurance Code under the supervision of the Board. , . .”he is entitled to request of and

### receive from the.State Comptroller of Public Accounts copies of franchise tax reports madeby corporations to the said Comptroller as is provided byArticle 12.10, Vernon’s Civil Statutes.
SUMMARY The Commissioner of Insurance, being an “Officer of the State charged with the enforcement of its laws,” pursuant to Article 1.09 (a), of the Texas Insurance Code, 

### and within the

### meaning of Article 12.10, Title 122A, Taxation-General, V.C.S., is entitled to request of and to receive from the State Comptroller of Public Accounts of the State

-1919-Mr. Clay Cotten,.page 

# 3(M-388)

**of** Texas copies of franchise tax reports made'bycorporations to the Comptroller.

FAT:dc Prepared byFisher A. Tyler Assistant Attorney General APPROVED: OPINIONCOMMITTEE Kerns Taylor, Chairman George Kelton, Vice-Chairman Jack Goodman John Banks Jim Swearlngen James,Broadhurst W.V. Geppert Staff I&gal A,sslstant Hawthorne Phillips Executive Assistant

-1920-