Sec. 2153.052. RULEMAKING AUTHORITY  


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  • The comptroller may adopt rules necessary to administer this chapter, including rules:

    (1) for enforcement of this chapter and collection of taxes and fees;

    (2) providing due process to persons affected by this chapter; and

    (3) governing procedure and evidence in the conduct of hearings under this chapter.

Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.