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Texas Insurance Code - Section 201.051. Powers And Duties Of Comptroller

Legal Research Home > Texas Lawyer > Insurance Code > Texas Insurance Code - Section 201.051. Powers And Duties Of Comptroller

§ 201.051. POWERS AND DUTIES OF COMPTROLLER.  (a) Except 
as otherwise provided by this code or another insurance law of this 
state, the comptroller shall administer and enforce the provisions 
of this code and other insurance laws of this state that relate to 
the administration, collection, and reporting of taxes and certain 
fees and assessments imposed under this code or another insurance 
law of this state, as specifically provided by this code.
	(b)  The comptroller may:                                                      
		(1)  adopt rules to implement the administration, 
collection, reporting, and enforcement responsibilities assigned 
to the comptroller under this code or another insurance law of this 
state;  and
		(2)  prescribe appropriate report forms, establish or 
alter tax report due dates not otherwise specifically prescribed by 
this code or another insurance law of this state, and otherwise 
adapt the functions transferred to the comptroller under Chapter 
685, Acts of the 73rd Legislature, Regular Session, 1993, to 
increase efficiency and cost-effectiveness.
	(c)  A rule adopted by the comptroller that relates to the 
administration, collection, reporting, or enforcement of taxes 
imposed under this code prevails over a conflicting rule, policy, 
or procedure established by the department, the commissioner, or 
otherwise.
	(d)  Subtitles A and B, Title 2, Tax Code, apply to the 
administration, collection, and enforcement by the comptroller of 
taxes and certain fees and assessments under this code or another 
insurance law of this state.  Except as otherwise provided by this 
code, the powers granted to the comptroller under those provisions 
of the Tax Code do not limit and are exclusive of the powers granted 
to the department or the commissioner in relation to other fees and 
assessments under this code.

Added by Acts 2003, 78th Leg., ch. 1274, § 1, eff. April 1, 2005.          

Last modified: August 11, 2007