Mr. Clay Cotten 

Commissioner of Insurance 

State Board of Insurance 

1011 San Jacinto 

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 

Off ice of Comptroller 

and to receive copies of 

fmne . 

Your recent letter adartissed to this office 

requesting an opinion on the above-referenced matter 

reads, in part, as follows: 

“In my capacity as Commissioner of 

Insurance of the State of Texas, I formally 

request an opinion by your office as to whether 

or not in my official capacity I am entitled 

under the provisions of Article 12.10 of Title 

122A of 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 connection, 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 

my subordinates has been made to the Comptroller of Public Accounts for material shown 

on a franchise tax report and this has been 

followed by a formal written request dated 

April 17, 1969 (see attached copy). It was 

my thought 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 by Attorney General Opinion M-295. 

Since the Commissioner of Insurance is an officer 

of this State, and since Article 1.09 (a), Texas 

ifnsurance Code, Vernon’s Civil Statutes, says he 

. . . shall be. charged with the primary responsibility 

of administering, enforcing, and carrying 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 made by corporations to the said 

Comptroller as is provided by Article 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 'by corporations to the Comptroller. 

FAT:dc 

Prepared by Fisher A. Tyler 

Assistant Attorney General 

APPROVED: 

OPINION COMMITTEE 

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-