reglab/statecodes huggingface dataset:
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter B. General Powers and Duties › Section 403.012. Acceptance of Federal Money or Property

Sec. 403.012.  ACCEPTANCE OF FEDERAL MONEY OR PROPERTY.  (a)  The comptroller may accept federal money for a state agency not otherwise restricted by statute or by rider or special provision in the General Appropriations Act, if the state agency has certified to the comptroller that the agency will be responsible for compliance with applicable federal and state law.
(b)  The comptroller may accept money or property under a federal equitable sharing program.  In accepting the money or property, the comptroller shall comply with federal program requirements, including those governing accounting and the permissible use of an award.
Acts 1987, 70th Leg., ch. 147, Sec. 1, eff. Sept. 1, 1987.
Amended by:
Acts 2011, 82nd Leg., R.S., Ch. 68 (S.B. 934), Sec. 5, eff. September 1, 2011.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter B. General Powers and Duties › Section 403.0121. Acceptance of Federal Money

Sec. 403.0121.  ACCEPTANCE OF FEDERAL MONEY.  The comptroller shall execute instruments necessary to accept money, gifts, or assets authorized by federal statute to be paid to the state in lieu of taxes or as a gift by the Secretary of Housing and Urban Development or any federal agency.  The comptroller shall deposit funds received under this section in the general revenue fund.
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 18, eff. Sept. 1, 1993.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter B. General Powers and Duties › Section 403.0122. Deposit of American Recovery and Reinvestment Act Money

Sec. 403.0122.  DEPOSIT OF AMERICAN RECOVERY AND REINVESTMENT ACT MONEY.  (a)  In this section:
(1)  "Fund" means the American Recovery and Reinvestment Act fund.
(2)  "Recovery act" means the federal American Recovery and Reinvestment Act of 2009 (Pub. L. No. 111-5).
(b)  The American Recovery and Reinvestment Act fund is created as a special fund in the state treasury outside the general revenue fund.
(c)  Notwithstanding any other law of this state and except as otherwise provided by federal law, state agencies that receive money under the recovery act shall deposit the money to the credit of the fund as the comptroller determines is necessary to hold and account for money received under the recovery act.
(d)  Other money may be deposited to the credit of the fund as appropriated by the legislature, as required by federal law, or as necessary to account for money related to the recovery act.  Money deposited to the credit of the fund may only be used for the purposes identified in the recovery act to stimulate the economy, including aid for unemployment, welfare, education, health, and infrastructure.
(e)  Agencies shall transfer amounts between the fund and other accounts and funds in the treasury as necessary to properly account for money received under the recovery act as directed by the comptroller.  This section does not affect the authority of the comptroller to establish and use accounts necessary to manage and account for revenues and expenditures.
(f)  Interest earned on money deposited to the credit of the fund is exempt from Section 404.071.  Interest earned on money in the fund shall be retained in the fund.
(g)  The comptroller may issue guidelines for state agencies regarding the implementation of this section.
Added by Acts 2009, 81st Leg., R.S., Ch. 1051 (H.B. 4583), Sec. 20(b), eff. June 19, 2009.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter B. General Powers and Duties › Section 403.013. Report to Governor

Sec. 403.013.  REPORT TO GOVERNOR.  (a)  In this section, "state agency" means:
(1)  any department, commission, board, office, or other agency in the executive or legislative branch of state government created by the constitution or a statute of this state;
(2)  the Supreme Court of Texas, the Court of Criminal Appeals of Texas, a court of appeals, the Texas Civil Judicial Council, the Office of Court Administration of the Texas Judicial System, the State Bar of Texas, or another state judicial agency created by the constitution or a statute of this state;
(3)  a university system or an institution of higher education as defined by Section 61.003, Education Code; or
(4)  another governmental organization that the comptroller determines to be a component unit of state government for purposes of financial reporting under the provisions of this section.
(b)  On the first Monday of November of each year, and at other times the governor requires, the comptroller shall exhibit to the governor, in addition to the reports required by the constitution, an exact and complete statement showing:
(1)  the funds and revenues of the state;  and
(2)  public expenditures during the preceding year or during another period required by the governor.
(c)  On the last day of February of each year, in addition to the reports required by the constitution and this section, the comptroller shall exhibit to the governor an audited comprehensive annual financial report that includes all state agencies determined to be part of the statewide accounting entity and that is prepared in accordance with generally accepted accounting principles as prescribed or modified in pronouncements of the Governmental Accounting Standards Board.
(d)  The report under Subsection (c) shall be compiled from the financial information requested by the comptroller under Subchapter B, Chapter 2101, until it can be prepared from information contained in a fully operational uniform automated statewide accounting and reporting system.
(e)  The comptroller is not required to include in the report under Subsection (c) a state agency or other governmental organization that the comptroller finds is not a component unit of state government for purposes of financial reporting under this section.
(f)  The Texas growth fund and Texas growth fund II, created as provided by Section 70, Article XVI, Texas Constitution, shall provide the financial information listed in Subchapter B, Chapter 2101, to the comptroller once each year, not later than the date established by the comptroller.
Acts 1987, 70th Leg., ch. 147, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1989, 71st Leg., ch. 4, Sec. 2.02(a), eff. Sept. 1, 1989;  Acts 1993, 73rd Leg., ch. 268, Sec. 16, eff. Sept. 1, 1993;  Acts 1993, 73rd Leg., ch. 449, Sec. 23, eff. Sept. 1, 1993;  Acts 2001, 77th Leg., ch. 1158, Sec. 9, eff. Sept. 1, 2001;  Acts 2001, 77th Leg., ch. 1158, Sec. 10, eff. June 15, 2001.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter B. General Powers and Duties › Section 403.0131. Appropriation Certification

Sec. 403.0131.  APPROPRIATION CERTIFICATION.  (a)  Not later than the 10th day, excluding Sundays, after the date on which an act making an appropriation is reported enrolled by the house of origin, the comptroller shall complete the evaluation and certification of the appropriation required by Section 49a(b), Article III, Texas Constitution.
(b)  As soon as practical after the comptroller certifies the appropriations made by the legislature in a regular or special session, the comptroller shall prepare a summary table that details the basis for the certification of all major funds.  The table must be similar in format and detail to the summary tables of the major fund estimates published in the comptroller's biennial revenue estimate and must include the biennial appropriations from all major funds.  The comptroller shall deliver a copy of each table prepared under this section to the governor, the lieutenant governor, the speaker of the house of representatives, each member of the legislature, and the Legislative Budget Board.
Added by Acts 1999, 76th Leg., ch. 281, Sec. 2, eff. Sept. 1, 1999.  Amended by Acts 2003, 78th Leg., 3rd C.S., ch. 3, Sec. 24.01, eff. Jan. 11, 2004.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter B. General Powers and Duties › Section 403.0141. Report on Incidence of Tax

Sec. 403.0141.  REPORT ON INCIDENCE OF TAX.  (a)  Before each regular session of the legislature, the comptroller shall report to the legislature and the governor on the overall incidence of the school district property tax and any state tax generating more than 2.5 percent of state tax revenue in the prior fiscal year.  The analysis shall report on the distribution of the tax burden for the taxes included in the report.
(b)  At the request of the chair of a committee of the senate or house of representatives to which has been referred a bill or resolution to change the tax system that would increase, decrease, or redistribute tax by more than $20 million, the Legislative Budget Board with the assistance, as requested, of the comptroller shall prepare an incidence impact analysis of the bill or resolution.  The analysis shall report on the incidence effects that would result if the bill or resolution were enacted.
(c)  To the extent data is available, the incidence impact analysis under Subsections (a) and (b):
(1)  shall evaluate the tax burden:
(A)  on the overall income distribution, using a systemwide incidence measure or other appropriate measures of equality and inequality;  and
(B)  on income classes, including, at a minimum, quintiles of the income distribution, on renters and homeowners, on industry or business classes, as appropriate, and on various types of business organizations;
(2)  may evaluate the tax burden:
(A)  by other appropriate taxpayer characteristics, such as whether the taxpayer is a farmer, rancher, retired elderly, or resident or nonresident of the state;  and
(B)  by distribution of impact on consumers, labor, capital, and out-of-state persons and entities;
(3)  shall evaluate the effect of each tax on total income by income group;  and
(4)  shall:
(A)  use the broadest measure of economic income for which reliable data is available;  and
(B)  include a statement of the incidence assumptions that were used in making the analysis.
Added by Acts 1997, 75th Leg., ch. 1035, Sec. 48, eff. Sept. 1, 1997.  Amended by Acts 1999, 76th Leg., ch. 1467, Sec. 2.03, eff. Oct. 1, 1999.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter B. General Powers and Duties › Section 403.0142. Report on Origin of Tax Revenue

Sec. 403.0142.  REPORT ON ORIGIN OF TAX REVENUE.  (a)  Before each regular session of the legislature, the comptroller shall report to the legislature and the governor on the amount of revenue remitted to the comptroller in each municipality and county for each tax collected by the comptroller if that information is available from tax returns.  The report may be included in any other report made by the comptroller.
(b)  The comptroller shall report the information under Subsection (a) as an aggregate total for each tax without disclosing individual tax payments or taxpayers.
(c)  The comptroller shall publish the report required under Subsection (a) on the comptroller's Internet website not later than the 20th day after the date the report is provided to the legislature and the governor.
Added by Acts 2011, 82nd Leg., R.S., Ch. 713 (H.B. 654), Sec. 1, eff. September 1, 2011.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter B. General Powers and Duties › Section 403.0143. Report on Use of General Revenue-Dedicated Accounts

Sec. 403.0143.  REPORT ON USE OF GENERAL REVENUE-DEDICATED ACCOUNTS.  After each regular session of the legislature, the comptroller shall issue a report that itemizes each general revenue-dedicated account and the estimated balance and revenue in each account that is considered available for the purposes of certification of appropriations as provided by Section 403.095.  The comptroller shall publish the report on the comptroller's Internet website.
Added by Acts 2015, 84th Leg., R.S., Ch. 448 (H.B. 7), Sec. 12, eff. September 1, 2015.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter B. General Powers and Duties › Section 403.0145. Publication of Fees Schedule

Sec. 403.0145.  PUBLICATION OF FEES SCHEDULE.  As soon as practicable after the end of each state fiscal year, the comptroller shall publish online a schedule of all revenue to the state from fees authorized by statute.  For each fee, the schedule must specify:
(1)  the statutory authority for the fee;
(2)  if the fee has been increased during the most recent legislative session, the amount of the increase;
(3)  into which fund the fee revenue will be deposited; and
(4)  the amount of the fee revenue that will be considered available for general governmental purposes and accordingly considered available for the purpose of certification under Section 403.121.
Added by Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 34.04, eff. September 28, 2011.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter B. General Powers and Duties › Section 403.0147. Report on State Programs Not Funded by Appropriations

Sec. 403.0147.  REPORT ON STATE PROGRAMS NOT FUNDED BY APPROPRIATIONS.  (a)  In this section, "state agency" means an agency, department, board, commission, or other entity in the executive, legislative, or judicial branch of state government.
(b)  Not later than December 31 of each even-numbered year, the comptroller shall submit a report to the legislature that identifies for each state agency:
(1)  each program the state agency is statutorily required to implement for which no appropriation was made for the preceding state fiscal year, along with a citation to the law imposing the requirement; and
(2)  the amount and source of money the state agency spent, if any, to implement any portion of the program described by Subdivision (1) during the preceding state fiscal year.
(c)  A state agency shall provide to the comptroller not later than September 30 of each even-numbered year information necessary for the comptroller to prepare the report required by this section.  The comptroller may prescribe the form and content of the information a state agency must provide.
Added by Acts 2017, 85th Leg., R.S., Ch. 947 (S.B. 1831), Sec. 1, eff. June 15, 2017.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 856 (S.B. 800), Sec. 4, eff. September 1, 2021.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter B. General Powers and Duties › Section 403.015. Electronic Computing and Data Processing

Sec. 403.015.  ELECTRONIC COMPUTING AND DATA PROCESSING.  The comptroller may:
(1)  establish and operate a central electronic computing and data processing center to:
(A)  maintain the central accounting records of the state;
(B)  prepare payrolls and other warrants;
(C)  audit tax reports;  and
(D)  perform other accounting and data processing activities for which this equipment economically and practically may be used;
(2)  prescribe and revise claim forms, registers, warrants, and other documents submitted in support of payroll or other claims or to support tax or other payments to the state, in order to provide for the orderly and economical use of equipment under this section;  and
(3)  prescribe and revise procedures, techniques, and formats for electronic data transmission, in order to improve the flow of data between state agencies.
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 B. General Powers and Duties › Section 403.017. Custody of Security for Money and Deeds

Sec. 403.017.  CUSTODY OF SECURITY FOR MONEY AND DEEDS.  (a)  A bond, note, or other security for money given to the state or an officer for the use of the state shall be deposited in the office of the comptroller.
(b)  A deed conveying land or an interest in land to the state for highway purposes shall be deposited in the Austin office of the Texas Department of Transportation.
Acts 1987, 70th Leg., ch. 147, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1991, 72nd Leg., ch. 641, Sec. 5, eff. Sept. 1, 1991;  Acts 1995, 74th Leg., ch. 165, Sec. 22(33), eff. Sept. 1, 1995.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter B. General Powers and Duties › Section 403.018. Assistance in Reconstructing Destroyed Records

Sec. 403.018.  ASSISTANCE IN RECONSTRUCTING DESTROYED RECORDS.  The comptroller may assist any taxpayer in reconstructing and recompiling business records that are damaged or destroyed by natural disaster.
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 B. General Powers and Duties › Section 403.0195. Contracts for Information About Property Recoverable by the State

Sec. 403.0195.  CONTRACTS FOR INFORMATION ABOUT PROPERTY RECOVERABLE BY THE STATE.  (a)  The comptroller may contract with a person for the receipt of information about a possible claim that the state may be entitled to pursue for the recovery of revenue or other property.
(b)  In a contract under Subsection (a), the total consideration to be paid by the state:
(1)  must be contingent on a recovery by the state;
(2)  may not exceed five percent of the amount of the revenue or the value of the other property that the state recovers as a result of the pursuit of the claim about which the contracting person provided information;  and
(3)  may be limited by agreement not to exceed a specified, absolute dollar amount.
(c)  Consideration may not be paid by the state under a contract executed under Subsection (a) if, at the time the contract is executed or within three months after the date of execution and by means other than disclosure under the contract, a state employee has knowledge of the claim disclosed under the contract or has knowledge of a cause of action different from that disclosed under the contract but entitling the state to recover the same revenue or other property.  An affidavit by a state employee claiming that knowledge under those circumstances is prima facie evidence of the knowledge and circumstances.
(d)  This section does not apply to or affect property that is recoverable by the state under Chapters 71 through 75, Property Code.
(e)  If the state recovers property in connection with a contract executed under this section and payment of the contractual consideration is not prohibited by Subsection (c), an amount not to exceed five percent of the amount of revenue or proceeds from the sale of property recovered shall be deposited to the credit of the comptroller's operating fund for payment of the consideration.  The balance of the revenue or proceeds from the sale of property recovered shall be deposited to the credit of the general revenue fund or to any special fund as required by law.
Added by Acts 1991, 72nd Leg., ch. 286, 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 B. General Powers and Duties › Section 403.021. Encumbrance Reports

Sec. 403.021.  ENCUMBRANCE REPORTS.  (a)  In this section, "state agency" has the meaning assigned by Section 403.013.
(b)  A state agency that expends appropriated funds shall report into the uniform statewide accounting system all payables and binding encumbrances by appropriation account for the first three quarters of the current appropriation year within 30 days after the close of each quarter.  A state agency shall report payables and binding encumbrances for all appropriation years annually to the comptroller and the Legislative Budget Board no later than October 30 of each year.
(c)  Payables and binding encumbrances must be reported for all appropriations in the format that the comptroller prescribes.
(d)  On November 1 of each fiscal year, the comptroller shall lapse all unencumbered nonconstruction appropriation balances for all prior appropriation years based on the payables and binding encumbrances reported.
(e)  If a state agency submits a valid claim against a prior year's appropriation 30 days or more after the reporting due date, the comptroller shall reinstate the agency's appropriations to the extent of the claim.
(f)  If a state agency submits a claim that is legally payable against an appropriation for an earlier year and the balance of the appropriation is insufficient to pay the claim, then the comptroller may reopen the appropriation to pay the claim.  A claim is legally payable from an appropriation only if the appropriation was encumbered to pay the claim before the expiration of the appropriation.
(g)  Each state agency shall reconcile all expenditures, binding encumbrances, payables, and accrued expenditures, as reported in the uniform statewide accounting system, with the state agency's strategic planning and budget structure, as reported in the automated budget and evaluation system.  Each state agency shall report in the automated budget and evaluation system a method of financing as provided in the General Appropriations Act.  The Legislative Budget Board, after consultation with the comptroller, shall determine a schedule for the reconciliation required by this subsection.
(h)  The comptroller may adopt rules to administer this section.
Added by Acts 1991, 72nd Leg., ch. 641, Sec. 6, eff. Sept. 1, 1991.  Amended by Acts 1995, 74th Leg., ch. 686, Sec. 1, eff. Sept. 1, 1995;  Acts 1997, 75th Leg., ch. 1035, Sec. 69, eff. Sept. 1, 1997;  Acts 1997, 75th Leg., ch. 1035, Sec. 90(a), eff. June 19, 1997;  Acts 1999, 76th Leg., ch. 281, Sec. 3, eff. Sept. 1, 1999.
Amended by:
Acts 2013, 83rd Leg., R.S., Ch. 1312 (S.B. 59), Sec. 26, eff. September 1, 2013.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter B. General Powers and Duties › Section 403.0221. Performance Audit of Certain Transit Authorities

Sec. 403.0221.  PERFORMANCE AUDIT OF CERTAIN TRANSIT AUTHORITIES.  (a)  This section applies only to a transit authority that is governed by Chapter 451, Transportation Code, and was confirmed before July 1, 1985, and does not contain a municipality of more than 750,000.
(b)  The comptroller may, on the request of an entity listed in Subsection (c), enter into an interlocal contract under Chapter 791 with a transit authority to conduct a performance audit to determine whether the authority is effectively and efficiently providing the services it was created to provide.  The comptroller shall report the findings of an audit conducted under this section and make appropriate recommendations on changes in the operations of the authority to the governing body of the authority.
(c)  A performance audit under this section may be requested by:
(1)  the governing body of the transit authority;
(2)  the governing body of the municipality with the largest population in the authority;  or
(3)  the commissioners court in which the majority of the area of the municipality described in Subdivision (2) is located.
(d)  A contract under Subsection (b) shall provide that the authority will reimburse the comptroller for costs incurred in conducting the audit.
(e)  The comptroller shall file a report containing the results of an audit performed under this section with the governor, the lieutenant governor, the speaker of the house of representatives, and the presiding officers of the committees of the senate and the house of representatives responsible for approving legislation governing the authority.
(f)  An audit may not be conducted under this section more often than once every two years.
Added by Acts 1997, 75th Leg., ch. 1252, Sec. 1, eff. June 20, 1997.  Renumbered from Sec. 403.026 by Acts 1999, 76th Leg., ch. 62, Sec. 19.01(30), eff. Sept. 1, 1999.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter B. General Powers and Duties › Section 403.023. Credit, Charge, and Debit Cards

Sec. 403.023.  CREDIT, CHARGE, AND DEBIT CARDS.  (a)  The comptroller may adopt rules relating to the acceptance of credit, charge, and debit cards for the payment of fees, taxes, and other charges assessed by state agencies.  The rules may:
(1)  authorize a state agency to accept credit, charge, or debit cards for a payment if the comptroller determines the best interests of the state would be promoted;
(2)  authorize or require a person that uses a credit, charge, or debit card to pay a processing fee to the state agency that accepts the card for a payment;  and
(3)  authorize a particular state agency to accept credit, charge, or debit cards for a payment without providing the same authorization to other state agencies.
(b)  The comptroller may adopt rules relating to the use of credit or charge cards by state agencies to pay for purchases.  The rules may:
(1)  authorize a state agency to use credit or charge cards if the comptroller determines the best interests of the state would be promoted;
(2)  authorize a state agency to use credit or charge cards to pay for purchases without providing the same authorization to other state agencies; and
(3)  authorize a state agency to use credit or charge cards to pay for purchases that otherwise may be paid out of the agency's petty cash accounts under Subchapter K.
(c)  The comptroller may not adopt rules about a particular state agency's acceptance of credit or charge cards for a payment if the rules would affect a contract that the agency has entered into that is in effect on September 1, 1993.  The comptroller may not adopt rules about a particular state agency's acceptance of charge or debit cards for a payment if the rules would affect a contract that the agency has entered into that is in effect on September 1, 1999.
(d)  The comptroller may not adopt rules about a particular state agency's acceptance or use of credit, charge, or debit cards if another law specifically authorizes, requires, prohibits, or otherwise regulates the acceptance or use.
(e)  In this section, "state agency" means:
(1)  a board, commission, department, or other agency in the executive branch of state government that is created by the constitution or a statute of this state, including an institution of higher education as defined by Section 61.003, Education Code, other than a public junior college;
(2)  the legislature or a legislative agency;  or
(3)  the supreme court, the court of criminal appeals, a court of appeals, or a state judicial agency.
Added by Acts 1993, 73rd Leg., ch. 449, Sec. 26, eff. Sept. 1, 1993.  Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 7.04, eff. Sept. 1, 1997;  Acts 1999, 76th Leg., ch. 1467, Sec. 1.13, eff. Sept. 1, 1999.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 937 (H.B. 3560), Sec. 3.02, eff. September 1, 2007.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter B. General Powers and Duties › Section 403.0231. Credit Card Agreement Benefitting State

Sec. 403.0231.  CREDIT CARD AGREEMENT BENEFITTING STATE.  (a)  The comptroller may enter an agreement with a credit card issuer under which:
(1)  the issuer is required to pay to the comptroller an amount of money based on the use of the credit card by the holders of the credit card;  and
(2)  the issuer is permitted to represent to the public that use of the credit card benefits state parks and to design credit cards issued under the agreement to indicate this benefit.
(b)  The form of any representation of benefit to state parks and the design of credit cards issued under the agreement must be approved by the comptroller.
(c)  The comptroller shall deposit money received under this section to the credit of the state parks account under Section 11.035, Parks and Wildlife Code.
Added by Acts 1997, 75th Leg., ch. 167, Sec. 1, eff. May 21, 1997.  Renumbered from Sec. 403.026 by Acts 1999, 76th Leg., ch. 62, Sec. 19.01(31), eff. Sept. 1, 1999.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter B. General Powers and Duties › Section 403.0232. Credit or Debit Card Agreement Benefiting Public Schools

Sec. 403.0232.  CREDIT OR DEBIT CARD AGREEMENT BENEFITING PUBLIC SCHOOLS.  (a)  In this section, "debit card" includes a prepaid debit card.
(b)  The comptroller may enter an agreement with a credit or debit card issuer under which:
(1)  the issuer is required to pay to the comptroller an amount of money based on the use of the credit or debit card by the cardholders;  and
(2)  the issuer is permitted to:
(A)  represent to the public that use of the credit or debit card benefits public schools;  and
(B)  design credit or debit cards issued under the agreement to indicate that benefit.
(c)  The form of any representation of benefit to public schools and the design of credit or debit cards issued under the agreement must be approved by the comptroller.
(d)  In evaluating an issuer's proposal to enter into an agreement under this section, the comptroller shall consider:
(1)  the financial stability of the issuer;
(2)  whether the proposal offers the best available financial terms for the state and cardholders;
(3)  the strength of the marketing effort to be made by the issuer and its marketing partners;  and
(4)  other issues the comptroller determines are appropriate.
(e)  The agreement between the comptroller and the issuer must allow the cardholder to designate a particular school district as the recipient of money generated by the cardholder's credit or debit card use and should to the extent practicable allow the cardholder to designate a particular school.  If the cardholder does not designate a particular school district or school, the comptroller shall deposit money received under this section to the credit of the foundation school fund.
Added by Acts 2003, 78th Leg., ch. 351, Sec. 1, eff. June 18, 2003.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter B. General Powers and Duties › Section 403.0242. Special Purpose District Noncompliance List

Sec. 403.0242.  SPECIAL PURPOSE DISTRICT NONCOMPLIANCE LIST.  The comptroller shall prepare and maintain a noncompliance list of special purpose districts that have not timely complied with a requirement to provide information under Section 203.062, Local Government Code.
Added by Acts 2017, 85th Leg., R.S., Ch. 564 (S.B. 625), Sec. 1, eff. September 1, 2017.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter B. General Powers and Duties › Section 403.0245. Availability on Internet of Certain Information on State Grants

Sec. 403.0245.  AVAILABILITY ON INTERNET OF CERTAIN INFORMATION ON STATE GRANTS.  (a)  In this section, "state agency" has the meaning assigned by Section 403.013.
(b)  A state agency that awards a state grant in an amount greater than $25,000 shall make available to the public on the agency's generally accessible Internet website the purposes for which the grant was awarded. The agency shall provide to the comptroller a link to the information in order for the comptroller to maintain the information on the comptroller's Internet website through a central Internet portal.
Added by Acts 2013, 83rd Leg., R.S., Ch. 1131 (H.B. 1487), Sec. 1, eff. September 1, 2013.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter B. General Powers and Duties › Section 403.0247. Noncompliance; Civil Penalty

Sec. 403.0247.  NONCOMPLIANCE; CIVIL PENALTY.  (a) In this section, "local development agreement" has the meaning assigned by Section 403.0246.
(b)  If a local government that enters into a local development agreement has not complied with a requirement to provide information under Section 403.0246 of this code or Section 380.004 or 381.005, Local Government Code, the comptroller shall send a notice to the local government. The notice must be in writing, describe the information that must be submitted to the comptroller, and inform the local government that if the information is not provided on or before the 30th day after the date the notice is provided, the local government will be subject to a civil penalty of $1,000.
(c)  If a local government does not report the required information as prescribed by Subsection (b), the local government is liable to the state for a civil penalty of $1,000.
(d)  The attorney general may sue to collect a civil penalty imposed under this section.
(e)  It is a defense to an action brought under this section that the local government provided the required information or documents to the extent the information or documents are not exempt from disclosure or confidential under Chapter 552.
Added by Acts 2021, 87th Leg., R.S., Ch. 208 (H.B. 2404), 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 B. General Powers and Duties › Section 403.025. Federal Earned Income Tax Credit

Sec. 403.025.  FEDERAL EARNED INCOME TAX CREDIT.  (a)  The comptroller's office is the lead state agency in promoting awareness of the federal earned income tax credit program for working families.
(b)  The comptroller shall recruit other state agencies and the governor's office to participate in a coordinated campaign to increase awareness of the federal tax program.
(c)  State agencies that otherwise distribute information to the public may use existing resources to distribute information to persons likely to qualify for federal earned income tax credits and shall cooperate with the comptroller in information distribution efforts.
(d)  The comptroller shall produce and make available to employers, by a written notice and a posting on the comptroller's Internet website, a form that includes information:
(1)  regarding the federal earned income tax credit for distribution under Chapter 104, Labor Code; and
(2)  explaining the availability of and contact information for local volunteer income tax assistance programs.
Added by Acts 1995, 74th Leg., ch. 655, Sec. 6.10, eff. Sept. 1, 1995.  Renumbered from Government Code Sec. 403.024 by Acts 1997, 75th Leg., ch. 165, Sec. 31.01(33), eff. Sept. 1, 1997.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 1300 (H.B. 2360), Sec. 3, eff. September 1, 2009.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter B. General Powers and Duties › Section 403.026. Electronic Storage and Maintenance of Records

Sec. 403.026.  ELECTRONIC STORAGE AND MAINTENANCE OF RECORDS.  (a)  The comptroller may store and maintain electronically a state record or an essential record if:
(1)  the method used to store and maintain the record allows accurate reproduction of the record;
(2)  the method used to store and maintain the record conforms with any standards prescribed by the records preservation officer in conformity with any applicable rules of the National Institute of Standards and Technology, except that those standards do not apply to the extent they conflict with this section;  and
(3)  the place and manner of safekeeping the medium or equipment on which the record is stored and maintained conforms with the records preservation officer's requirements under Section 441.059(a), except that the officer may not prohibit the comptroller from retaining possession of that medium or equipment.
(b)  An accurate reproduction of a state record that is stored and maintained according to this section is a preservation duplicate of the record for purposes of Sections 441.058 and 441.059, without regard to whether the records preservation officer:
(1)  made the reproduction;  or
(2)  designated the reproduction as a preservation duplicate.
(c)  An accurate reproduction of an essential record that is stored and maintained according to this section is a photographic reproduction of the record for purposes of Section 441.038(f).
(d)  An accurate reproduction of a state record or an essential record may be in tangible or intangible form, including an electronic or optical image of the record.
(e)  In this section:
(1)  "Essential record" means written or graphical material that is made or received by the comptroller in the conduct of official state business and that is filed or intended to be preserved permanently or for a definite period as a record of that business.
(2)  "Records preservation officer" means the director of the records management division of the Texas State Library.
(3)  "State record" means a document, book, paper, photograph, sound recording, or other material, without regard to physical form or characteristic, that is made or received by the comptroller according to law or in connection with the transaction of official state business.
Added by Acts 1997, 75th Leg., ch. 1040, Sec. 61, eff. Sept. 1, 1997.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter B. General Powers and Duties › Section 403.027. Digital Signatures

Sec. 403.027.  DIGITAL SIGNATURES.  (a)  The comptroller may establish a procedure for a person to use a digital signature to authenticate a document, a communication, or data submitted to the comptroller if:
(1)  the comptroller determines the procedure will provide a degree of security and authenticity at least equal to that provided by a manual signature;  and
(2)  the digital signature:
(A)  is unique to the person using it;
(B)  is capable of independent verification;
(C)  is under the sole control of the person using it;  and
(D)  is transmitted in a manner that makes it infeasible to change the signature, document, communication, or data without invalidating the signature.
(b)  A digital signature provided according to a procedure established under Subsection (a) has the same legal force and effect for all purposes as a manual signature.
(c)  The electronic approval of a voucher is governed by:
(1)  this section and Chapter 2103 if the comptroller has established a procedure for the person approving the voucher to provide a digital signature concerning the voucher;  or
(2)  Chapter 2103 if the comptroller has not established the procedure.
(d)  This section prevails over Chapter 2103 to the extent of conflict if both this section and that chapter apply under Subsection (c)(1).
(e)  Except as provided by this subsection, Section 2054.060 applies to a digital signature used to authenticate any document, communication, or data submitted to the comptroller if the comptroller has not established a procedure under Subsection (a) concerning the signature.  Section 2054.060 does not apply to the electronic approval of a voucher under Chapter 2103.
(f)  The use of a digital signature under this section is subject to criminal laws pertaining to fraud and computer crimes, including Chapters 32 and 33, Penal Code.
(g)  In this section, "digital signature" means an electronic identifier intended by the person using it to have the same force and effect as the use of a manual signature.
Added by Acts 1997, 75th Leg., ch. 1035, Sec. 76, eff. June 19, 1997.  Amended by Acts 2001, 77th Leg., ch. 1158, Sec. 11, eff. June 15, 2001;  Acts 2003, 78th Leg., ch. 1310, Sec. 17, eff. June 20, 2003.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter B. General Powers and Duties › Section 403.0271. Authorizations to Debit State Accounts

Sec. 403.0271.  AUTHORIZATIONS TO DEBIT STATE ACCOUNTS.  (a)  The comptroller may authorize a person to debit a state account in or outside of the state treasury for the purpose of receiving payment for goods or services provided to a state agency.
(b)  The comptroller may:
(1)  authorize certain persons to debit an account without authorizing others to do so;
(2)  authorize a debit for goods or services provided to certain state agencies without authorizing a debit for goods or services provided to other state agencies;
(3)  authorize a debit for certain types of goods or services without authorizing a debit for other types of goods or services;  and
(4)  otherwise limit the circumstances under which a debit is permitted.
(c)  Each state agency whose funds are paid through debits authorized under Subsection (a) shall:
(1)  reconcile the debits with the actual amount due for goods or services provided;  and
(2)  recover any amount debited that exceeds the amount due.
(d)  The comptroller by rule shall specify the frequency with which a reconciliation under Subsection (c)(1) must be conducted by a state agency.  The comptroller by rule may require the agency to submit the reconciliation to the comptroller for review and approval.  The comptroller may audit the agency to ensure the accuracy of the reconciliation.
(e)  The comptroller may adopt rules and establish procedures to administer this section.
(f)  In this section, "state agency" means:
(1)  a board, commission, department, or other agency in the executive branch of state government that is created by the constitution or a statute of this state, including an institution of higher education as defined by Section 61.003, Education Code, other than a public junior or community college;
(2)  the legislature or a legislative agency;  or
(3)  the supreme court, the court of criminal appeals, a court of appeals, or a state judicial agency.
Added by Acts 1999, 76th Leg., ch. 1467, Sec. 1.14, eff. June 19, 1999.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter B. General Powers and Duties › Section 403.028. Strategies to Reduce Emissions of Greenhouse Gases

Sec. 403.028.  STRATEGIES TO REDUCE EMISSIONS OF GREENHOUSE GASES.  (a)  In this section, "greenhouse gas" includes carbon dioxide, methane, nitrous oxide, hydrofluorocarbons, perfluorocarbons, and sulfur hexafluoride.
(b)  Not later than December 31, 2010, the comptroller shall prepare and deliver to each member of the legislature a report including a list of strategies for reducing emissions of greenhouse gases in this state that:
(1)  shall result in net savings for consumers or businesses in this state;
(2)  can be achieved without financial cost to consumers or businesses in this state; or
(3)  help businesses in the state maintain global competitiveness.
(c)  In preparing the list of emission reduction strategies, the comptroller shall consider the strategies for reducing the emissions of greenhouse gases that have been implemented in other states or nations.
(d)  In determining under Subsection (b) whether an emission reduction strategy may result in a financial cost to consumers or businesses in this state, the comptroller shall consider the total net costs that may occur over the life of the strategy.
(e)  A report prepared under Subsection (b) shall include the following information for each identified strategy:
(1)  initial, short-term capital costs that may result from the implementation of the strategy delineated by the cost to business, and the costs to consumers; and
(2)  lifetime costs and savings that may result from the implementation of the strategy delineated by the costs and savings to business and the costs and savings to consumers.
(f)  The comptroller shall appoint one or more advisory committees to assist the comptroller in identifying and evaluating greenhouse gas emission reduction strategies.  At least one representative from the following agencies shall serve on the advisory committee or committees:
(1)  the Railroad Commission of Texas;
(2)  the General Land Office;
(3)  the Texas Commission on Environmental Quality;
(4)  the Department of Agriculture; and
(5)  a Texas institution of higher education.
(g)  The comptroller may enter into an interagency agreement with the Texas Commission on Environmental Quality or other state agency for technical advice or assistance as necessary to complete the requirements of this section.
Transferred and redesignated from Government Code, Section 2305.201 by Acts 2011, 82nd Leg., R.S., Ch. 91 (S.B. 1303), Sec. 27.001(22), eff. September 1, 2011.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter B. General Powers and Duties › Section 403.029. Transfer of Certain Money to General Revenue Fund

Sec. 403.029.  TRANSFER OF CERTAIN MONEY TO GENERAL REVENUE FUND.  On the expiration of Subchapter N:
(1)  the comptroller shall determine the amount sufficient to administer loan guarantees or obligations of the comptroller that remain outstanding under the Texas film industry loan guarantee indemnity program administered by the comptroller under Subchapter N;  and
(2)  any amount in the Texas film industry administrative fund that exceeds the amount determined under Subdivision (1) may be used only by the Music, Film, Television, and Multimedia Office in the governor's office for the purpose of promoting the film industry in this state.
Added by Acts 1999, 76th Leg., ch. 832, Sec. 2, eff. Sept. 1, 1999.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter B. General Powers and Duties › Section 403.03058. Report on Occupational Licensing

Sec. 403.03058.  REPORT ON OCCUPATIONAL LICENSING.  (a)  Not later than December 31 of each even-numbered year, the comptroller shall prepare and submit to the legislature a report regarding all occupational licenses, including permits, certifications, and registrations, required by this state.  The report must include:
(1)  for each type of license:
(A)  a description of the license;
(B)  the department with regulatory authority for the license;
(C)  the number of active licenses;
(D)  the cost of an initial application for the license and for a renewal of the license; and
(E)  the amount of state revenue generated from the issuance and renewal of the license; and
(2)  a list of all statutory provisions requiring a license that were abolished during the previous legislative session.
(b)  The comptroller shall post on its Internet website the report prepared under Subsection (a).
Added by Acts 2017, 85th Leg., R.S., Ch. 967 (S.B. 2065), Sec. 3.001, eff. September 1, 2017.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter B. General Powers and Duties › Section 403.03059. Compensation for Commissioned Peace Officers

Sec. 403.03059.  COMPENSATION FOR COMMISSIONED PEACE OFFICERS.  The comptroller shall ensure that a security officer or investigator commissioned as a peace officer by the comptroller is compensated according to Schedule C of the position classification salary schedule prescribed by the General Appropriations Act.
Added by Acts 2023, 88th Leg., R.S., Ch. 283 (S.B. 1237), Sec. 1, eff. September 1, 2023.