reglab/statecodes huggingface dataset:
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter G. Funds › Section 403.1067. Restrictions on Lobbying Expenditures

Sec. 403.1067.  RESTRICTIONS ON LOBBYING EXPENDITURES.  (a)  An organization, program, political subdivision, public institution of higher education, local community organization, or other entity receiving funds or grants from the permanent funds in Section 403.105, 403.1055, 403.106, 403.1065, or 403.1066 may not use the funds or grants to pay:
(1)  lobbying expenses incurred by the recipient;
(2)  a person or entity that is required to register with the Texas Ethics Commission under Chapter 305, Government Code;
(3)  any partner, employee, employer, relative, contractor, consultant, or related entity of a person or entity described by Subdivision (2);  or
(4)  a person or entity who has been hired to represent associations or other entities for the purpose of affecting the outcome of legislation, agency rules, ordinances, or other government policies.
(b)  Except as provided by this subsection, the persons or entities described by Subsection (a) are not eligible to receive the money or participate either directly or indirectly in the contracts, funds, or grants awarded in Section 403.105, 403.1055, 403.106, 403.1065, or 403.1066.  A registrant under Chapter 305 is not ineligible under this subsection if the person is required to register under that chapter solely because the person communicates directly with a member of the executive branch to influence administrative action concerning a matter relating to the purchase of products or services by a state agency.
(c)  Grants or awards made under Section 403.105, 403.1055, 403.106, 403.1065, or 403.1066 may not be conditioned on the enactment of legislation, agency rules, or local ordinances.
Added by Acts 1999, 76th Leg., ch. 1391, Sec. 1, eff. Aug. 31, 1999.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 1174 (H.B. 3445), Sec. 5, eff. September 1, 2009.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter G. Funds › Section 403.1068. Management of Certain Funds

Sec. 403.1068.  MANAGEMENT OF CERTAIN FUNDS.  (a)  This section applies only to management of the permanent funds established under Sections 403.105, 403.1055, 403.106, 403.1065, and 403.1066.
(b)  The comptroller shall manage the assets of each permanent fund.  In managing the assets of a fund, the comptroller may acquire, exchange, sell, supervise, manage, or retain, through procedures and subject to restrictions the comptroller considers appropriate, any kind of investment that prudent investors, exercising reasonable care, skill, and caution, would acquire or retain in light of the purposes, terms, distribution requirements, and other circumstances of the fund then prevailing, taking into consideration the investment of all the assets of the fund rather than a single investment.
(c)  The available earnings of each permanent fund consist of distributions made to the fund from the total return on all investment assets of the fund, including net income attributable to the surface of land held by the fund.
(d)  The amount of any distributions to each fund under Subsection (c) shall be determined by the comptroller in a manner intended to provide a stable and predictable stream of annual distributions and to maintain over time the purchasing power of fund investments and annual distributions to the fund.  If the purchasing power of fund investments for any 10-year period is not preserved, the comptroller may not increase annual distributions to the available earnings of the fund until the purchasing power of the fund investments is restored.
(e)  An annual distribution made by the comptroller to the available earnings of a fund during any fiscal year may not exceed an amount equal to seven percent of the average net fair market value of the investment assets of each fund as determined by the comptroller.
(f)  The expenses of managing land and investments of each fund shall be paid from each fund.
(g)  On request, the comptroller shall fully disclose all details concerning the investments of each fund.
Added by Acts 1999, 76th Leg., ch. 1391, Sec. 1, eff. Aug. 31, 1999.
Amended by:
Acts 2005, 79th Leg., Ch. 395 (S.B. 1480), Sec. 2, eff. September 1, 2005.
Acts 2007, 80th Leg., R.S., Ch. 1418 (H.B. 3107), Sec. 16(b), eff. June 15, 2007.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter G. Funds › Section 403.1069. Reporting Requirement

Sec. 403.1069.  REPORTING REQUIREMENT.  The department shall provide a report on the permanent funds established under this subchapter to the Legislative Budget Board no later than November 1 of each year.  The report shall include the total amount of money distributed from each fund, the purpose for which the money was used, and any additional information that may be requested by the Legislative Budget Board.
Added by Acts 1999, 76th Leg., ch. 1391, Sec. 1, eff. Aug. 31, 1999.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter G. Funds › Section 403.109. Property Tax Relief Fund

Sec. 403.109.  PROPERTY TAX RELIEF FUND.  (a)  The property tax relief fund is a special fund in the state treasury outside the general revenue fund.  The fund is exempt from the application of Sections 403.095 and 404.071.  Interest and income from the deposit and investment of money in the fund must be allocated monthly to the fund.
(b)  Until the state fiscal year beginning after the first tax year in which the average school district maintenance and operations tax rate is not more than $1.00 per $100 of taxable value, money in the fund may be appropriated only for a purpose that will result in a reduction of school district maintenance and operations tax rates to rates that are less than the rates in effect for the 2005 tax year.
(c)  Beginning in the state fiscal year that begins after the first tax year in which the average school district maintenance and operations tax rate is not more than $1.00 per $100 of taxable value, any money remaining in the fund after a sufficient amount of money is appropriated in that state fiscal year to maintain an average school district maintenance and operations tax rate of $1.00 per $100 of taxable value may be appropriated only as follows:
(1)  two-thirds of the money appropriated from the fund may be appropriated only for a purpose that will result in a further reduction of the average school district maintenance and operations tax rate; and
(2)  one-third of the money appropriated from the fund may be appropriated only for the purpose of increasing the level of equalization of school district enrichment tax effort to the extent that limits reliance by school districts on local property tax effort and decreases the enrichment tax rates of districts.
(d)  To the extent to which maintenance and operations tax rates are reduced using money appropriated from the fund, reductions must be carried out so as not to increase the disparity in revenue yield between districts of varying property wealth per weighted student.
Added by Acts 2006, 79th Leg., 3rd C.S., Ch. 3 (H.B. 2), Sec. 1(a), eff. September 1, 2006.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter H. Securities › Section 403.111. Registration

Sec. 403.111.  REGISTRATION.  (a)  Except as provided by Subsection (f), the comptroller shall obtain suitable books for use as bond registers by the comptroller's office.  The volumes of the books shall be separately designated.
(b)  In the bond registers the comptroller shall alphabetically register each bond required by law to be registered by the comptroller.  For each bond the comptroller shall enter in the register only:
(1)  the name of the issuing authority;
(2)  the names and official capacities of the officers signing the bond;
(3)  the date of issue;
(4)  the date of registration;
(5)  the principal amount;
(6)  the date of maturity;
(7)  the number;
(8)  the time of option of redemption;
(9)  the rate of interest;  and
(10)  the day of the month of each year when interest becomes due.
(c)  On the same line where the entry under Subsection (b) is made, a blank space shall be provided for entry of the date of payment or redemption of the bond.
(d)  The bond itself, the opinion of the attorney general, and the record or other papers or documents relating to the bond need not be included in the register.
(e)  When a bond is paid or redeemed, the proper officer or authority paying the bond shall notify the comptroller of the occurrence and date of the payment or redemption.  All papers and documents relating to the bonds shall be filed and appropriately numbered.
(f)  The comptroller may use electronic means, including the central electronic computing and data processing center established under Section 403.015, instead of books to register bonds.
Acts 1987, 70th Leg., ch. 147, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1993, 73rd Leg., ch. 449, Sec. 32, eff. Sept. 1, 1993.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter H. Securities › Section 403.112. Accounts

Sec. 403.112.  ACCOUNTS.  (a)  The comptroller shall keep an appropriate account for each state fund, showing a short description of the essential features of the fund and maintaining sufficient information to account for bonds and securities owned by the fund.
(b)  The comptroller shall keep controlling or total accounts of the bonds or other securities, showing the total amount of bonds or other securities belonging to each fund.
(c)  A controlling account shall be balanced monthly.
Acts 1987, 70th Leg., ch. 147, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1989, 71st Leg., ch. 207, Sec. 18, eff. Sept. 1, 1989;  Acts 1997, 75th Leg., ch. 1423, Sec. 7.19, eff. Sept. 1, 1997.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter H. Securities › Section 403.113. Cancellation of Unneeded Bonds

Sec. 403.113.  CANCELLATION OF UNNEEDED BONDS.  (a)  The comptroller from time to time shall cancel by perforation all unneeded bonds of entities authorized by law to issue bonds to be registered in the comptroller's office and shall return them by express or freight mail to the issuer at the issuer's expense.  The comptroller shall make a permanent record in the comptroller's office of the cancellation or return.
(b)  Not later than the 30th day before the date that the comptroller cancels bonds under this section, the comptroller shall give notice of the proposed cancellation by registered or certified mail to the entity.  The notice must be addressed according to the latest information available in the comptroller's office.  If the comptroller becomes aware that the notice is undeliverable, the comptroller shall notify the county judge of the county in which the entity was situated in whole or part of the proposed cancellation.  The notice to the county judge must be given not later than 30 days before the date the bonds are canceled and must indicate that the notice to the entity was undeliverable.
(c)  Before the date fixed for the cancellation, the entity or county judge, on written notice and execution of a receipt in the form the comptroller prescribes, may repossess the bonds.  Any shipping expense involved in the transaction shall be paid by the entity or the county whose county judge repossessed the bonds.
(d)  An entity's registered or unregistered bonds that remain in the comptroller's office may be considered unneeded after five years after the date of the bonds.
Acts 1987, 70th Leg., ch. 147, Sec. 1, eff. Sept. 1, 1987.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter H. Securities › Section 403.114. Bond Clerk

Sec. 403.114.  BOND CLERK.  (a)  The comptroller shall appoint a bond clerk.  Before taking office the bond clerk shall take the official oath. The bond clerk serves at the pleasure of the comptroller.
(b)  The bond clerk, under the comptroller's supervision, direction, and authority, shall perform all duties relating to the registration of bonds imposed on the comptroller by this chapter.  The bond clerk may sign the comptroller's name to a certificate of registration of a bond that the bond clerk registers and that is required by law to be registered by the comptroller.  In the absence of the bond clerk the chief clerk may perform the bond clerk's duties.
(c)  The comptroller shall designate and appoint, from the employees of the comptroller's office, assistants to the bond clerk.  The designation and appointment must be in writing, certified under the seal of the comptroller, and filed with the bond clerk.  The assistants, under the direction and authority of the comptroller, shall perform all duties relating to the registration of bonds imposed on the comptroller by this chapter.  Each assistant may sign the comptroller's name to a certificate of registration of a bond that the assistant registers and that is required by law to be registered by the comptroller.  The duties assigned by the comptroller to the assistants are in addition to other duties that may be assigned to the assistants.
Acts 1987, 70th Leg., ch. 147, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 2003, 78th Leg., ch. 285, Sec. 12, eff. Sept. 1, 2003.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter I. Revenue Estimates › Section 403.121. Contents of Estimate

Sec. 403.121.  CONTENTS OF ESTIMATE.  (a)  In the statement required by Article III, Section 49a, of the Texas Constitution the comptroller shall list outstanding appropriations that may exist after the end of the current fiscal year but may not deduct them from the cash condition of the treasury or the anticipated revenues of the next biennium for the purpose of certification.  The comptroller shall base the reports, estimates, and certifications of available funds on the actual or estimated cash condition of the treasury and shall consider outstanding and undisbursed appropriations at the end of each biennium as probable disbursements of the succeeding biennium in the same manner that earned but uncollected income of a current biennium is considered in probable receipts of the succeeding biennium.  The comptroller shall consider as probable disbursements warrants that will be issued by the state before the end of the fiscal year.
(b)  The comptroller shall include in the statement the detailed computations and all other pertinent information that the comptroller considered in arriving at the estimates of anticipated revenues.
Acts 1987, 70th Leg., ch. 147, Sec. 1, eff. Sept. 1, 1987.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter J. Suits by Persons Owing Taxes or Fees › Section 403.201. Suits; Jurisdiction

Sec. 403.201.  SUITS;  JURISDICTION.  The district courts of Travis County have exclusive, original jurisdiction of a suit brought under this chapter.  This section prevails over Chapter 25 to the extent of any conflict.
Added by Acts 1989, 71st Leg., ch. 232, Sec. 24, eff. Sept. 1, 1989.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter J. Suits by Persons Owing Taxes or Fees › Section 403.202. Protest Payment Required

Sec. 403.202.  PROTEST PAYMENT REQUIRED.  (a)  If a person who is required to pay to any department of the state government an occupation, excise, gross receipts, franchise, license, or privilege tax or fee, or another tax or amount imposed under Subtitle A, Title 4, Labor Code, contends that the tax or fee is unlawful or that the department may not legally demand or collect the tax or fee, the person shall pay the amount claimed by the state, and if the person intends to bring suit under this subchapter, the person must submit with the payment a protest.
(b)  The protest must be in writing and must state fully and in detail each reason for recovering the payment.
(c)  The protest payment must be made within the period set out in Section 403.076 or 403.077 for the filing of a refund claim.
Added by Acts 1989, 71st Leg., ch. 232, Sec. 24, eff. Sept. 1, 1989.  Amended by Acts 1993, 73rd Leg., ch. 486, Sec. 7.09, eff. Sept. 1, 1993;  Acts 1995, 74th Leg., ch. 76, Sec. 9.58, eff. Sept. 1, 1995.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080), Sec. 1, eff. September 1, 2021.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter J. Suits by Persons Owing Taxes or Fees › Section 403.203. Protest Payment Suit After Payment Under Protest

Sec. 403.203.  PROTEST PAYMENT SUIT AFTER PAYMENT UNDER PROTEST.  (a)  A person may bring suit against the state to recover an occupation, excise, gross receipts, franchise, license, or privilege tax or fee covered by this subchapter and required to be paid to the state if the person has first paid the tax under protest as required by Section 403.202.
(b)  A suit under this section must be brought before the 91st day after the day the protest payment was made, or the suit is barred;  provided that with respect to any tax or fee assessed annually but that is required to be paid in installments, the protest required by Section 403.202 may be filed with the final annual return and suit for the recovery for any such installment may be filed within 90 days after the final annual return is due.
(c)  The state may bring a counterclaim in a suit brought under this section if the counterclaim relates to taxes or fees imposed under the same statute and during the same period as the taxes or fees that are the subject of the suit and if the counterclaim is filed not later than the 30th day before the date set for trial on the merits of the suit.  The state is not required to make an assessment of the taxes or fees subject to the counterclaim under any other statute, and the period of limitation applicable to an assessment of the taxes or fees does not apply to a counterclaim brought under this subsection.
Added by Acts 1989, 71st Leg., ch. 232, Sec. 24, eff. Sept. 1, 1989.  Amended by Acts 1993, 73rd Leg., ch. 486, Sec. 7.10, eff. Sept. 1, 1993.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter J. Suits by Persons Owing Taxes or Fees › Section 403.204. Protest Payment Suit: Parties; Issues

Sec. 403.204.  PROTEST PAYMENT SUIT:  PARTIES;  ISSUES.  (a)  A suit authorized by this subchapter must be brought against the public official charged with the duty of collecting the tax or fee, the comptroller, and the attorney general.
(b)  The issues to be determined in the suit are limited to those arising from the reasons expressed in the written protest as originally filed.
(c)  A copy of the written protest as originally filed must be attached to the original petition filed by the person paying the tax or fee with the court and to the copies of the original petition served on the comptroller, the attorney general, and the public official charged with the duty of collecting the tax or fee.
Added by Acts 1989, 71st Leg., ch. 232, Sec. 24, eff. Sept. 1, 1989.  Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 7.20, eff. Sept. 1, 1997.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter J. Suits by Persons Owing Taxes or Fees › Section 403.205. Trial De Novo

Sec. 403.205.  TRIAL DE NOVO.  The trial of the issues in a suit under this subchapter is de novo.
Added by Acts 1989, 71st Leg., ch. 232, Sec. 24, eff. Sept. 1, 1989.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter J. Suits by Persons Owing Taxes or Fees › Section 403.206. Class Actions

Sec. 403.206.  CLASS ACTIONS.  (a)  In this section, a class action includes a suit brought under this subchapter by at least two persons who have paid taxes or fees under protest as required by Section 403.202.
(b)  In a class action, all taxpayers who are within the same class as the persons bringing the suit, who are represented in the class action, and who have paid taxes or fees under protest as required by Section 403.202 are not required to file separate suits but are entitled to and are governed by the decision rendered in the class action.
Added by Acts 1989, 71st Leg., ch. 232, Sec. 24, eff. Sept. 1, 1989.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter J. Suits by Persons Owing Taxes or Fees › Section 403.207. Additional Protest Payments Before Hearing

Sec. 403.207.  ADDITIONAL PROTEST PAYMENTS BEFORE HEARING.  (a)  A petitioner shall pay additional taxes or fees when due under protest after the filing of a suit authorized by this subchapter and before the trial. The petitioner may amend the original petition to include all additional taxes or fees paid under protest before five days before the day the suit is set for a hearing or may elect to file a separate suit.  The election does not prevent the court from exercising its power to consolidate or sever suits and claims under the Texas Rules of Civil Procedure.
(b)  This section applies to additional taxes or fees paid under protest only if a written protest is filed with the additional taxes or fees and the protest states the same reason for contending the payment of taxes or fees that was stated in the original protest.
Added by Acts 1989, 71st Leg., ch. 232, Sec. 24, eff. Sept. 1, 1989.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter J. Suits by Persons Owing Taxes or Fees › Section 403.208. Protest Payments During Appeal

Sec. 403.208.  PROTEST PAYMENTS DURING APPEAL.  (a)  If the state or the person who brought the suit appeals the judgment of a trial court in a suit authorized by this subchapter, the person who brought the suit shall continue to pay additional taxes or fees under protest as the taxes or fees become due during the appeal.
(b)  Additional taxes or fees that are paid under protest during the appeal of the suit are governed by the outcome of the suit without the necessity of the person filing an additional suit for the additional taxes or fees.
Added by Acts 1989, 71st Leg., ch. 232, Sec. 24, eff. Sept. 1, 1989.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter J. Suits by Persons Owing Taxes or Fees › Section 403.209. Submission of Protest Payments to Comptroller

Sec. 403.209.  SUBMISSION OF PROTEST PAYMENTS TO COMPTROLLER.  (a)  An officer who receives payments of taxes or fees made under protest as required by Section 403.202 shall each day send to the comptroller the payments, a list of the persons making the payments, and a written statement that the payments were made under protest.
(b)  The comptroller shall deposit each payment made under protest in the General Revenue Fund or to the fund or funds to which the tax or fee is allocated by law.
(c)  The comptroller or the officer who receives a payment made under protest, if designated by the comptroller, shall maintain detailed records of the payment made under protest.
(d)  For purposes of a tax or fee paid under protest under this subchapter, the interest to be credited on the tax or fee is an amount equal to the amount of interest that would have been earned by the tax or fee if the tax or fee had been deposited into the suspense account of the comptroller.
Added by Acts 1989, 71st Leg., ch. 232, Sec. 24, eff. Sept. 1, 1989.  Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 7.21, eff. Sept. 1, 1997.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter J. Suits by Persons Owing Taxes or Fees › Section 403.210. Disposition of Protest Payments Belonging to State

Sec. 403.210.  DISPOSITION OF PROTEST PAYMENTS BELONGING TO STATE.  If a suit authorized by this subchapter is not brought in the manner or within the time required or if the suit is properly filed and results in a final determination that a tax or fee payment or a portion of a tax or fee payment made under protest, including the amount of interest credited on the payment, belongs to the state, the state retains the proper amount of the tax or fee payment and the proportionate share of the interest earned.
Added by Acts 1989, 71st Leg., ch. 232, Sec. 24, eff. Sept. 1, 1989.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter J. Suits by Persons Owing Taxes or Fees › Section 403.211. Credit or Refund

Sec. 403.211.  CREDIT OR REFUND.  (a)  If a suit under this subchapter results in a final determination that all or part of the money paid under protest was unlawfully demanded by the public official and belongs to the payer, the comptroller, as soon as practicable on or after September 1 of the first year of the first state biennium that begins after the date of the final determination of the suit, shall credit the proper amount, with the interest credited on that amount, against any other amount finally determined to be due to the state from the payer according to information in the custody of the comptroller and shall refund the remainder to the payer by the issuance of a refund warrant.
(b)  A refund warrant shall be written and signed by the comptroller.
(c)  The comptroller shall draw a refund warrant against the General Revenue Fund or other funds from which refund appropriations may be made, as the comptroller determines appropriate.
(d)  The comptroller shall deliver each refund warrant issued to the person entitled to receive it.
Added by Acts 1989, 71st Leg., ch. 232, Sec. 24, eff. Sept. 1, 1989.  Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 7.22, eff. Sept. 1, 1997.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter J. Suits by Persons Owing Taxes or Fees › Section 403.212. Requirements Before Injunction

Sec. 403.212.  REQUIREMENTS BEFORE INJUNCTION.  (a)  An action for a restraining order or injunction that prohibits the assessment or collection of a state tax;  license, registration, or filing fee;  or statutory penalty assessed for the failure to pay the state tax or fee may not be brought against a state official or a representative of an official in this state unless the applicant for the order or injunction has first:
(1)  filed with the attorney general not later than the fifth day before the date the action is filed a statement of the grounds on which the order or injunction is sought;  and
(2)  either:
(A)  paid to the state official who collects the tax or fee all taxes, fees, and penalties then due by the applicant to the state;  or
(B)  filed with the state official who collects the tax or fee a good and sufficient bond to guarantee the payment of the taxes, fees, and penalties in an amount equal to twice the amount of the taxes, fees, and penalties then due and that may reasonably be expected to become due during the period the order or injunction is in effect.
(b)  The amount and terms of the bond and the sureties on the bond authorized by Subsection (a)(2)(B) must be approved by and acceptable to the judge of the court granting the order or injunction and the attorney general.
(c)  The application for the restraining order or injunction must state under the oath of the applicant or the agent or attorney of the applicant that:
(1)  the statement required by Subsection (a)(1) has been filed as provided by that subsection;  and
(2)  the payment of taxes, fees, and penalties has been made as provided by Subsection (a)(2)(A) or a bond has been approved and filed as provided by Subsection (a)(2)(B) and Subsection (b).
(d)  A state official who receives a payment or bond under Subsection (a)(2) shall deliver the payment or bond to the comptroller. The comptroller shall deposit a payment made under Subsection (a)(2)(A) to the credit of each fund to which the tax, fee, or penalty is allocated by law.
(e)  Repealed by Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080), Sec. 11(1), eff. September 1, 2021.
Added by Acts 1989, 71st Leg., ch. 232, Sec. 24, eff. Sept. 1, 1989.  Amended by Acts 1993, 73rd Leg., ch. 486, Sec. 7.11, eff. Sept. 1, 1993;  Acts 1997, 75th Leg., ch. 1423, Sec. 7.23, eff. Sept. 1, 1997.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080), Sec. 11(1), eff. September 1, 2021.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter J. Suits by Persons Owing Taxes or Fees › Section 403.213. Nature of Action for Injunction

Sec. 403.213.  NATURE OF ACTION FOR INJUNCTION.  (a)  A court may not issue a restraining order or consider the issuance of an injunction that prohibits the assessment or collection of a tax, fee, or other amount covered by Section 403.212 unless the applicant for the order or injunction demonstrates that:
(1)  irreparable injury will result to the applicant if the order or injunction is not granted;
(2)  no other adequate remedy is available to the applicant;  and
(3)  the applicant has a reasonable possibility of prevailing on the merits of the claim.
(b)  If the court issues a temporary or permanent injunction, the court shall determine whether the amount the assessment or collection of which the applicant seeks to prohibit is due and owing to the state by the applicant.
Added by Acts 1989, 71st Leg., ch. 232, Sec. 24, eff. Sept. 1, 1989.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter J. Suits by Persons Owing Taxes or Fees › Section 403.214. Counterclaim

Sec. 403.214.  COUNTERCLAIM.  The state may bring a counterclaim in a suit for a temporary or permanent injunction brought under this subchapter if the counterclaim relates to taxes or fees imposed under the same statute and during the same period as the taxes or fees that are the subject of the suit and if the counterclaim is filed not later than the 30th day before the date set for trial on the merits of the application for a temporary or permanent injunction.  The state is not required to make an assessment of the taxes or fees subject to the counterclaim under any other statute, and the period of limitation applicable to an assessment of the taxes or fees does not apply to a counterclaim brought under this section.
Added by Acts 1989, 71st Leg., ch. 232, Sec. 24, eff. Sept. 1, 1989.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter J. Suits by Persons Owing Taxes or Fees › Section 403.215. Records After Injunction

Sec. 403.215.  RECORDS AFTER INJUNCTION.  (a)  After the granting of a restraining order or injunction under this subchapter, the applicant shall make and keep records of all taxes and fees accruing during the period that the order or injunction is effective.
(b)  The records are open for inspection by the attorney general and the state officer authorized to enforce the collection of the tax or fee to which the order or injunction applies during the period that the order or injunction is effective and for one year after the date that the order or injunction expires.
(c)  The records must be adequate to determine the amount of all affected taxes or fees accruing during the period that the order or injunction is effective.
Added by Acts 1989, 71st Leg., ch. 232, Sec. 24, eff. Sept. 1, 1989.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter J. Suits by Persons Owing Taxes or Fees › Section 403.216. Reports After Injunction

Sec. 403.216.  REPORTS AFTER INJUNCTION.  (a)  On the first Monday of each month during the period that an order or injunction granted under this subchapter is effective, the applicant shall make and file a report with the state officer authorized to enforce the collection of the tax or fee to which the order or injunction applies.
(b)  The report must include the following monthly information:
(1)  the amount of the tax accruing;
(2)  a description of the total purchases, receipts, sales, and dispositions of all commodities, products, materials, articles, items, services, and transactions on which the tax is levied or by which the tax or fee is measured;
(3)  the name and address of each person to whom a commodity, product, material, or article is sold or distributed or for whom a service is performed;
(4)  if the tax is imposed on or measured by the number or status of employees of the applicant, a complete record of the employees of the applicant and any related information that affects the amount of the tax;  and
(5)  if payment of the tax or fee is evidenced or measured by the sale or use of stamps or tickets, a complete record of all stamps or tickets used, sold, or handled.
(c)  The report shall be made on a form prescribed by the state official with whom the report is required to be filed.
Added by Acts 1989, 71st Leg., ch. 232, Sec. 24, eff. Sept. 1, 1989.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter J. Suits by Persons Owing Taxes or Fees › Section 403.217. Additional Payments or Bond

Sec. 403.217.  ADDITIONAL PAYMENTS OR BOND.  (a)  If an applicant for an order or injunction granted under this subchapter has not filed a bond as required by Section 403.212(a)(2)(B), the applicant shall pay all taxes, fees, and penalties to which the order or injunction applies as those taxes, fees, and penalties accrue and before they become delinquent.
(b)  If the attorney general determines that the amount of a bond filed under this subchapter is insufficient to cover double the amount of taxes, fees, and penalties accruing after the restraining order or injunction is granted, the attorney general shall demand that the applicant file an additional bond.
Added by Acts 1989, 71st Leg., ch. 232, Sec. 24, eff. Sept. 1, 1989.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter J. Suits by Persons Owing Taxes or Fees › Section 403.218. Dismissal of Injunction

Sec. 403.218.  DISMISSAL OF INJUNCTION.  (a)  The attorney general or the state official authorized to enforce the collection of a tax or fee to which an order or injunction under this subchapter applies may file in the court that has granted the order or injunction an affidavit stating that the applicant has failed to comply with or has violated a provision of this subchapter.
(b)  On the filing of an affidavit authorized by Subsection (a), the clerk of the court shall give notice to the applicant to appear before the court to show cause why the order or injunction should not be dismissed.  The notice shall be served by the sheriff of the county where the applicant resides or by any other peace officer in the state.
(c)  The date of the show-cause hearing, which shall be within five days of service of the notice or as soon as the court can hear it, shall be named in the notice.
(d)  If the court finds that the applicant failed, at any time before the suit is finally disposed of by the court of last resort, to make and keep a record, file a report, file an additional bond on the demand of the attorney general, or pay additional taxes, fees, and penalties as required by this subchapter, the court shall dismiss the application and dissolve the order or injunction.
Added by Acts 1989, 71st Leg., ch. 232, Sec. 24, eff. Sept. 1, 1989.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter J. Suits by Persons Owing Taxes or Fees › Section 403.219. Final Dismissal or Dissolution of Injunction

Sec. 403.219.  FINAL DISMISSAL OR DISSOLUTION OF INJUNCTION.  (a)  If a restraining order or injunction is finally dismissed or dissolved and a bond was filed, the comptroller shall make demand on the applicant and the applicant's sureties for the immediate payment of all taxes, fees, and penalties due the state.
(b)  Taxes, fees, and penalties that are secured by a bond and remain unpaid after a demand for payment shall be recovered in a suit by the attorney general against the applicant and the applicant's sureties in a court of competent jurisdiction of Travis County or in any other court having jurisdiction of the suit.
Added by Acts 1989, 71st Leg., ch. 232, Sec. 24, eff. Sept. 1, 1989.  Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 7.24, eff. Sept. 1, 1997.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter J. Suits by Persons Owing Taxes or Fees › Section 403.220. Credit or Refund

Sec. 403.220.  CREDIT OR REFUND.  (a)  If the final judgment in a suit under this subchapter maintains the right of the applicant for a temporary or permanent injunction to prevent the collection of the tax or fee, the comptroller shall credit the amount of the tax or fee, with the interest on that amount, against any other amount finally determined to be due to the state from the applicant according to information in the custody of the comptroller and shall refund the remainder to the applicant.  The credit or refund shall be made as soon as practicable on or after September 1 of the first year of the first state biennium that begins after the date of the final judgment.
(b)  For purposes of this section, the interest to be paid on a refund of a tax or fee is an amount equal to the amount of interest that would have been earned by the tax or fee if the tax or fee had been paid into the suspense account of the comptroller.
Added by Acts 1989, 71st Leg., ch. 232, Sec. 24, eff. Sept. 1, 1989.  Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 7.25, eff. Sept. 1, 1997.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter J. Suits by Persons Owing Taxes or Fees › Section 403.221. Other Actions Prohibited

Sec. 403.221.  OTHER ACTIONS PROHIBITED.  Except for a restraining order or injunction issued as provided by Section 403.212, a court may not issue a restraining order, injunction, declaratory judgment, writ of mandamus or prohibition, order requiring the payment of taxes or fees into the registry or custody of the court, or other similar legal or equitable relief against the state or a state agency relating to the applicability, assessment, collection, or constitutionality of a tax or fee covered by Section 403.212 or to the amount of the tax or fee due.
Added by Acts 1989, 71st Leg., ch. 232, Sec. 24, eff. Sept. 1, 1989.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter J. Suits by Persons Owing Taxes or Fees › Section 403.222. Applicability

Sec. 403.222.  APPLICABILITY.  This subchapter does not apply to a suit under Chapter 112, Tax Code.
Added by Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080), Sec. 2, eff. September 1, 2021.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter K. Petty Cash Accounts › Section 403.241. Definitions

Sec. 403.241.  DEFINITIONS.  In this subchapter:
(1)  Repealed by Acts 2007, 80th Leg., R.S., Ch. 937, Sec. 1.117(1), eff. September 1, 2007.
(2)  "Fund" means the fund in the state treasury from which a petty cash account was created under this subchapter.
(3)  "Petty cash account" means a set amount of money held outside the state treasury to be used for the purposes specified by this subchapter.
(4)  "State agency" includes:
(A)  a department, commission, board, office, or other state governmental entity in the executive or legislative branch of state government;
(B)  the Supreme Court of Texas, the Court of Criminal Appeals of Texas, a court of appeals, the Texas Judicial Council, the Office of Court Administration of the Texas Judicial System, the State Bar of Texas, or any other state governmental entity in the judicial branch of state government;
(C)  a university system or an institution of higher education as defined by Section 61.003, Education Code;  and
(D)  any other state governmental entity that the comptroller determines to be a component unit of state government for the purpose of financial reporting under Section 403.013.
Added by Acts 1991, 72nd Leg., ch. 744, Sec. 1, eff. Sept. 1, 1991.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 937 (H.B. 3560), Sec. 1.117(1), eff. September 1, 2007.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter K. Petty Cash Accounts › Section 403.242. Applicability of Subchapter

Sec. 403.242.  APPLICABILITY OF SUBCHAPTER.  This subchapter is the only authority for the establishment and maintenance of petty cash accounts for state agency funds not exempted by Section 403.252.
Added by Acts 1991, 72nd Leg., ch. 744, Sec. 1, eff. Sept. 1, 1991.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter K. Petty Cash Accounts › Section 403.243. Conformance of Accounts Established Under Prior Law

Sec. 403.243.  CONFORMANCE OF ACCOUNTS ESTABLISHED UNDER PRIOR LAW.  The comptroller shall develop and implement necessary procedures for ensuring that petty cash accounts established under prior law conform to the requirements of this subchapter.
Added by Acts 1991, 72nd Leg., ch. 744, Sec. 1, eff. Sept. 1, 1991.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter K. Petty Cash Accounts › Section 403.244. Purpose of Petty Cash Accounts

Sec. 403.244.  PURPOSE OF PETTY CASH ACCOUNTS.  A petty cash account may be established for:
(1)  making change of currency;
(2)  advancing travel expense money to state officers and employees;
(3)  making small disbursements for which formal expenditure procedures are not cost-effective;  or
(4)  any similar purpose or combination of purposes a state agency considers prudent for conducting state business.
Added by Acts 1991, 72nd Leg., ch. 744, Sec. 1, eff. Sept. 1, 1991.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter K. Petty Cash Accounts › Section 403.245. Accounting for Petty Cash Account

Sec. 403.245.  ACCOUNTING FOR PETTY CASH ACCOUNT.  (a)  The creation of a petty cash account is not an expenditure of state money or a reduction of appropriation.
(b)  The replenishment of a petty cash account is an expenditure from the corresponding fund and shall be drawn from the appropriation from which the expenditure would otherwise have been made.
Added by Acts 1991, 72nd Leg., ch. 744, Sec. 1, eff. Sept. 1, 1991.  Amended by Acts 1999, 76th Leg., ch. 1499, Sec. 1.08, eff. Sept. 1, 1999.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter K. Petty Cash Accounts › Section 403.246. Amount of Petty Cash Account

Sec. 403.246.  AMOUNT OF PETTY CASH ACCOUNT.  (a)  Unless the comptroller specifically directs otherwise under Section 403.249, the monetary limits in this section apply to petty cash accounts under this subchapter.
(b)  A petty cash account established for changing currency may not exceed $500.
(c)  A petty cash account established for making minor disbursements by the central office of a state agency may not exceed $1,000.
(d)  A petty cash account established for making minor disbursements by offices other than the central office of a state agency may not exceed $500.
(e)  A petty cash account established for advancing travel expense money to state officers and employees may not exceed one-twelfth of a state agency's expenditures for travel in the immediately preceding fiscal year.
(f)  A petty cash account established for a purpose or a combination of purposes the agency considers prudent for conducting state business may not exceed the amounts determined by the comptroller as necessary for the efficient operation of the agency.
Added by Acts 1991, 72nd Leg., ch. 744, Sec. 1, eff. Sept. 1, 1991.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter K. Petty Cash Accounts › Section 403.248. Travel Advances

Sec. 403.248.  TRAVEL ADVANCES.  (a)  The comptroller shall adopt rules governing the use of petty cash accounts established under this subchapter for advancing travel expense money to state officers and employees.
(b)  The rules must:
(1)  prohibit the use of a petty cash account to advance more than projected travel expenses to a state officer or employee;
(2)  prohibit a state agency from using a petty cash account to advance travel expense money to a prospective state officer or employee;
(3)  require a final accounting after a state officer or employee has incurred travel expenses;  and
(4)  prohibit a state agency from using a petty cash account for any purpose other than advancing travel expense money to a state officer or employee.
(c)  In this section, "final accounting" means a reimbursement from or additional payment to a state officer or employee so that the net amount received by the officer or employee equals the actual travel expenses incurred by the officer or employee.
Added by Acts 1991, 72nd Leg., ch. 744, Sec. 1, eff. Sept. 1, 1991.  Amended by Acts 1997, 75th Leg., ch. 1035, Sec. 50, eff. Sept. 1, 1997.