SUBCHAPTER A GENERAL PROVISIONS
- Texas Section 403.001 - Definitions
(a) In any state statute, "comptroller" means the comptroller of public accounts of the State of Texas. (b) In this chapter: (1) "Account" means a...
- Texas Section 403.002 - Performance Of Duty
(a) Repealed by Acts 2003, 78th Leg., ch. 285, Sec. 31(9). (b) If the comptroller intentionally neglects or refuses to perform a duty of the...
- Texas Section 403.003 - Chief Clerk
(a) The comptroller shall appoint a chief clerk who shall: (1) perform the duties of the comptroller when the comptroller is unavoidably absent or is...
- Texas Section 403.004 - Chief Of Claims Division
The comptroller shall designate one person as chief of the claims division. The chief of the claims division shall prepare or have prepared all warrants...
- Texas Section 403.006 - Inspection Of Accounts
On request of a house or committee of the legislature, the comptroller shall exhibit for the house's or committee's examination any book, paper, voucher, or...
- Texas Section 403.007 - Divisions
The comptroller may organize and maintain divisions within the comptroller's office as necessary for the efficient and orderly operation of the office. Acts 1987, 70th...
SUBCHAPTER B GENERAL POWERS AND DUTIES
- Texas Section 403.008 - Bonds And Employees
(a) The comptroller shall give any special bond required by an Act of Congress or a federal department or official to protect federal funds deposited...
- Texas Section 403.011 - General Powers
(a) The comptroller shall: (1) obtain a seal with "Comptroller's Office, State of Texas" engraved around the margin and a five-pointed star in the center,...
- Texas Section 403.0111 - Distribution Of Federal Tax Information
(a) In addition to the distribution of state tax and fiscal information, the comptroller's office is authorized to take the lead in promoting awareness of...
- Texas Section 403.0115 - Reports Published On Internet
The comptroller shall promptly publish on the comptroller's Internet site each report that is: (1) published by the comptroller; and (2) public information subject to...
- Texas Section 403.0116 - Municipal And County Budgets On Internet
The comptroller shall provide on its Internet website a link to the website of each municipality and county that provides budget information for the municipality...
- Texas Section 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...
- Texas Section 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...
- Texas Section 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...
- Texas Section 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...
- Texas Section 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...
- Texas Section 403.014 - Report On Effect Of Certain Tax Provisions
(a) Before each regular session of the legislature, the comptroller shall report to the legislature and the governor on the effect, if it is possible...
- Texas Section 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...
- Texas Section 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...
- Texas Section 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...
- Texas Section 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...
- Texas Section 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;...
- Texas Section 403.016 - Electronic Funds Transfer
(a) The comptroller shall establish and operate an electronic funds transfer system in accordance with this section. The comptroller may use the services of financial...
- Texas Section 403.0165 - Payroll Deduction For State Employee Organization
(a) An employee of a state agency may authorize a transfer each pay period from the employee's salary or wage payment for a membership fee...
- Texas Section 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...
- Texas Section 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....
- Texas Section 403.019 - Contracts To Collect Out-of-state Debts
(a) The comptroller may contract with a person who is qualified in the business of debt collection to collect on behalf of this state a...
- Texas Section 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...
- Texas Section 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...
- Texas Section 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...
- Texas Section 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...
- Texas Section 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...
- Texas Section 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...
- Texas Section 403.024 - Searchable State Expenditure Database
(a) In this section, "state agency" has the meaning assigned by Section 403.013. (b) The comptroller shall establish and post on the Internet a database...
- Texas Section 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...
- Texas Section 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...
- Texas Section 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...
- Texas Section 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...
- Texas Section 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...
- Texas Section 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...
- Texas Section 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...
- Texas Section 403.0301 - Intellectual Property
(a) The comptroller may: (1) apply for, register, secure, hold, and protect under the laws of the United States or any state or nation: (A)...
- Texas Section 403.0305 - Approval By Comptroller
A public agency as defined under Section 30.003(3), Water Code, may not enter into a contract as provided by Subchapter C, Chapter 2254, without review...
SUBCHAPTER C ACCOUNTING
- Texas Section 403.03057 - Centralized State Purchasing Study
(a) The comptroller, in cooperation with the governor's budget and policy staff, shall conduct a study examining the feasibility and practicality of consolidating state purchasing...
- Texas Section 403.031 - General Accounting Duties
(a) The comptroller shall maintain accounts and information as necessary to show the sources of state revenues and the purposes for which expenditures are made...
- Texas Section 403.032 - Ledgers
The comptroller shall collect and maintain the information that is necessary to produce: (1) a state general ledger; (2) a tax collectors' control ledger; (3)...
- Texas Section 403.033 - Supporting And Analysis Records
The comptroller shall collect and maintain the information that is necessary to produce: (1) a general journal; (2) registers concerning deposits; (3) registers concerning warrants;...
- Texas Section 403.034 - State General Ledger
(a) The comptroller shall maintain information concerning all entries to the state general ledger. The ledger contains controlling and fund accounts, including: (1) a comptroller...
- Texas Section 403.035 - Suspense Accounts And Ledgers
(a) The comptroller may create and use suspense accounts and funds for the collection, allocation, and distribution of revenue, including the allocation of revenue required...
- Texas Section 403.036 - Appropriation Ledgers
(a) The comptroller shall keep an account for each legislative appropriation and shall credit the account with the appropriation and charge the account with all...
- Texas Section 403.037 - Allocation Of Certain Settlement Money At Direction Of Attorney General
(a) The attorney general may certify to the comptroller and the Legislative Budget Board that money awarded to the state in settlement of a claim...
- Texas Section 403.038 - Revenue And Expense Analysis Records
(a) The comptroller shall maintain sufficient information for a revenue analysis record and shall enter in the record the distribution of revenues derived by the...
SUBCHAPTER D WARRANTS, RECEIPTS, AND REGISTERS
- Texas Section 403.039 - Texas Identification Number System
(a) The comptroller shall assign a Texas Identification Number to each person who supplies property or services to the state for compensation or reimbursement. (b)...
- Texas Section 403.052 - Information Concerning Deposits
(a) The comptroller shall promulgate rules and develop and implement procedures for the efficient deposit of money and securities received and held by the comptroller....
- Texas Section 403.054 - Replacement Warrant
(a) Subject to Subsection (b), the comptroller may issue a replacement warrant in place of an original warrant drawn on the state treasury if the...
- Texas Section 403.055 - Payments To Debtors Or Delinquents Prohibited
(a) Except as provided by this section, the comptroller, as a ministerial duty, may not issue a warrant or initiate an electronic funds transfer to...
- Texas Section 403.0551 - Deductions For Repayment Of Certain Debts Or Tax Delinquencies
(a) Except as provided by Subsections (b) and (d), the comptroller may deduct the amount of a person's indebtedness to the state or tax delinquency...
- Texas Section 403.0552 - Preparation And Retention Of Certain Warrants
(a) The comptroller may prepare and retain a warrant that Section 57.48, Education Code, Section 231.007, Family Code, or Section 403.055 prohibits the comptroller from...
- Texas Section 403.056 - Preparation And Delivery Of Warrants
(a) When a warrant is prepared, the comptroller shall record and maintain adequate information concerning the warrant. This information shall consist of the records and...
- Texas Section 403.057 - Signature On Warrants After Change In Office
If the comptroller ceases to hold or perform the duties of office, existing stocks of warrants bearing the person's printed name, signature, or facsimile signature...
- Texas Section 403.058 - Information Concerning Canceled Warrants
The comptroller shall record and maintain the information concerning canceled warrants that is necessary to enable an adequate audit to be performed. Acts 1987, 70th...
SUBCHAPTER E CLAIMS
- Texas Section 403.060 - Printing And Issuance Of Warrants
(a) The comptroller may delegate to a person the authority to print warrants and deliver those warrants to the appropriate person. However, before a person...
- Texas Section 403.071 - Claims And Available Money; Offense
(a) A warrant may not be prepared unless a properly audited claim, verified as to correctness by the agency submitting the claim, is presented to...
- Texas Section 403.072 - Payroll Claims
(a) A court, school, or other state agency may prepare and present a payroll claim to the comptroller before the end of the payroll period....
- Texas Section 403.0721 - Net Compensation Calculation
The comptroller may adopt procedures and rules relating to the method used to calculate the net compensation of a state officer or employee. Added by...
- Texas Section 403.073 - Special Claims
A person holding a claim against the state for which a warrant has not been issued and for which the appropriation has been exhausted shall...
- Texas Section 403.074 - Miscellaneous Claims
(a) The comptroller shall pay, from available funds appropriated for that purpose, miscellaneous claims for which an appropriation does not otherwise exist or for which...
- Texas Section 403.075 - Deficiencies
(a) A person having the power to contract for supplies or pledge the credit of the state for a deficiency that may arise under the...
- Texas Section 403.076 - Tax Refunds
(a) The comptroller shall pay from available funds claims for refunds of state taxes for which a refund may not be claimed under Section 111.104,...
- Texas Section 403.077 - Improper Collections
(a) The comptroller may refund the amount of money collected or received by a state agency through mistake of fact or law and deposited in...
- Texas Section 403.078 - Form
All claims and accounts against the state shall be submitted on forms or according to the method and format that the comptroller prescribes. The claims...
SUBCHAPTER F MANAGEMENT OF FUNDS IN TREASURY
- Texas Section 403.079 - Using Sampling Techniques To Audit Claims
(a) The comptroller may use generally recognized sampling techniques to audit claims against the state. Those techniques may be used only when the comptroller determines...
- Texas Section 403.0915 - Dormant Fund Or Account
At any time the comptroller, with notification to the state auditor, may transfer to the general revenue fund a balance in a dormant fund or...
- Texas Section 403.092 - Temporary Transfer Of Surplus And Other Cash
(a) To allow efficient management of the cash flow of the general revenue fund and to avoid a temporary cash deficiency in that fund, the...
- Texas Section 403.093 - Allocations From General Revenue Fund
(a) Each month the comptroller shall withdraw from the general revenue fund authorized withdrawals and transfers. (b) Repealed by Acts 1989, 71st Leg., ch. 4,...
- Texas Section 403.095 - Use Of Dedicated Revenue
(a) Revenue that has been set aside by law for a particular purpose or entity is available for that purpose or entity to the extent...
- Texas Section 403.0956 - Reallocation Of Interest Accrued On Certain Dedicated Revenue
Notwithstanding any other law, all interest or other earnings that accrue on all revenue held in an account in the general revenue fund any part...
SUBCHAPTER G FUNDS
- Texas Section 403.097 - Funds Expended In Proportion To Method Of Financing
(a) The comptroller may prescribe rules to ensure that, when it is necessary to preserve cash balances in the funds and accounts in the state...
- Texas Section 403.101 - Flood Area School And Road Fund
(a) The comptroller may receive and give a receipt for money due or payable under 33 U.S.C. Section 701c-3 (1986). The money shall be placed...
- Texas Section 403.102 - Federal Revenue Sharing Trust Fund
(a) The federal revenue sharing trust fund exists to receive money authorized under the federal revenue sharing law (31 U.S.C. Section 6701 et seq. (1983))...
- Texas Section 403.103 - School Taxing Ability Protection Fund
The school taxing ability protection fund is a special fund in the state treasury. Money in the fund may be appropriated to finance formulas designed...
- Texas Section 403.104 - Federal Resource Receipts Distribution Fund
(a) The federal resource receipts distribution fund is a fund in the state treasury. Money received by the state under 30 U.S.C. Section 191 or...
- Texas Section 403.1041 - Tobacco Settlement Permanent Trust Account
(a) In this section and Sections 403.1042 and 403.1043: (1) "Account" means the tobacco settlement permanent trust account established under the agreement. (2) "Advisory committee"...
- Texas Section 403.1042 - Tobacco Settlement Permanent Trust Account Investment Advisory Committee
(a) The tobacco settlement permanent trust account investment advisory committee shall advise the comptroller with respect to managing the assets of the tobacco settlement permanent...
- Texas Section 403.1043 - Restrictions On Lobbying Expenditures
(a) A political subdivision receiving a distribution under Section 403.1041(f) may not use the distribution to pay: (1) lobbying expenses incurred by the recipient of...
- Texas Section 403.105 - Permanent Fund For Health And Tobacco Education And Enforcement
(a) The permanent fund for health and tobacco education and enforcement is a dedicated account in the general revenue fund. The fund is composed of:...
- Texas Section 403.1055 - Permanent Fund For Children And Public Health
(a) The permanent fund for children and public health is a dedicated account in the general revenue fund. The fund is composed of: (1) money...
- Texas Section 403.106 - Permanent Fund For Emergency Medical Services And Trauma Care
(a) The permanent fund for emergency medical services and trauma care is a dedicated account in the general revenue fund. The fund is composed of:...
- Texas Section 403.1065 - Permanent Fund For Rural Health Facility Capital Improvement
(a) The permanent fund for rural health facility capital improvement is a dedicated account in the general revenue fund. The fund is composed of: (1)...
- Texas Section 403.1066 - Permanent Hospital Fund For Capital Improvements And The Texas Center For Infectious Disease
(a) The permanent hospital fund for capital improvements and the Texas Center for Infectious Disease is a dedicated account in the general revenue fund. The...
- Texas Section 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...
- Texas Section 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...
- Texas Section 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...
- Texas Section 403.107 - Local Sales And Use Tax Fees
Section effective contingent upon federal legislation as provided in Acts 1989, 71st Leg., ch. 291, Sec. 5. (a) The comptroller shall deposit fees imposed...
- Texas Section 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...
SUBCHAPTER H SECURITIES
- Texas Section 403.110 - Success Contract Payments Trust Fund
(a) The success contract payments trust fund is established as a trust fund outside the state treasury with the comptroller as trustee. (b) The trust...
- Texas Section 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...
- Texas Section 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...
- Texas Section 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...
SUBCHAPTER I REVENUE ESTIMATES
- Texas Section 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...
SUBCHAPTER J SUITS BY PERSONS OWING TAXES OR FEES
- Texas Section 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...
- Texas Section 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...
- Texas Section 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...
- Texas Section 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...
- Texas Section 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...
- Texas Section 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....
- Texas Section 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...
- Texas Section 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...
- Texas Section 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,...
- Texas Section 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...
- Texas Section 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...
- Texas Section 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...
- Texas Section 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...
- Texas Section 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,...
- Texas Section 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...
- Texas Section 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...
- Texas Section 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...
- Texas Section 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...
- Texas Section 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...
- Texas Section 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...
- Texas Section 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...
SUBCHAPTER K PETTY CASH ACCOUNTS
- Texas Section 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...
- Texas Section 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...
- Texas Section 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...
- Texas Section 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....
- Texas Section 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...
- Texas Section 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...
- Texas Section 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)...
- Texas Section 403.247 - Duties Of State Agency
(a) A state agency may establish a petty cash account in a federally insured financial institution. (b) Before a state agency may establish a petty...
- Texas Section 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...
- Texas Section 403.249 - Duties Of Comptroller
(a) The comptroller shall notify the state auditor when a state agency requests a certification under Section 403.247(b) for a petty cash account. (b) The...
- Texas Section 403.250 - Duties Of State Auditor
The state auditor, based on a risk assessment and subject to the legislative audit committee's approval of including the audit in the audit plan under...
- Texas Section 403.251 - Additional Duties Of Comptroller
The comptroller shall treat documentation submitted by a state agency as part of the procedure for replenishing a petty cash account as a proposed expenditure...
SUBCHAPTER L PROPERTY ACCOUNTING
- Texas Section 403.252 - Exceptions
This subchapter does not apply to: (1) state agency funds located completely outside the state treasury; (2) the petty cash accounts maintained by the Texas...
- Texas Section 403.271 - Property Accounting System
(a) This subchapter applies to: (1) all personal property belonging to the state; and (2) real and personal property acquired by or otherwise under the...
- Texas Section 403.2715 - University Systems And Institutions Of Higher Education
(a) In this section, "institution of higher education" and "university system" have the meanings assigned by Section 61.003, Education Code. (b) Except as provided by...
- Texas Section 403.272 - Responsibility For Property Accounting
(a) A state agency must comply with this subchapter and maintain the property records required. (b) All personal property owned by the state shall be...
- Texas Section 403.273 - Property Manager; Property Inventory
(a) The head of each state agency is responsible for the custody and care of property in the agency's possession. (b) The head of each...
- Texas Section 403.274 - Change Of Agency Head Or Property Manager
When the head or property manager of a state agency changes, the outgoing head of the agency or property manager shall complete the form required...
- Texas Section 403.275 - Liability For Property Loss
The liability prescribed by this section may attach on a joint and several basis to more than one person in a particular instance. A person...
- Texas Section 403.276 - Reporting To Comptroller And Attorney General
(a) If the head or property manager of a state agency has reasonable cause to believe that any property in the agency's possession has been...
- Texas Section 403.277 - Failure To Keep Records
If a state agency fails to keep the records or fails to take the annual physical inventory required by this subchapter, the comptroller may refuse...
SUBCHAPTER M STUDY OF SCHOOL DISTRICT PROPERTY VALUES
- Texas Section 403.278 - Transfer Of Personal Property
(a) A state agency may transfer any personal property of the state in its possession to another state agency with or without reimbursement between the...
- Texas Section 403.301 - Purpose
It is the policy of this state to ensure equity among taxpayers in the burden of school district taxes and among school districts in the...
- Texas Section 403.3011 - Definitions
In this subchapter: (1) "Study" means a study conducted under Section 403.302. (2) "Eligible school district" means a school district for which the comptroller has...
- Texas Section 403.302 - Determination Of School District Property Values
(a) The comptroller shall conduct a study using comparable sales and generally accepted auditing and sampling techniques to determine the total taxable value of all...
- Texas Section 403.303 - Protest
(a) A school district or a property owner whose property is included in the study under Section 403.302 and whose tax liability on the property...
SUBCHAPTER P GREEN JOB SKILLS DEVELOPMENT FUND AND TRAINING PROGRAM
- Texas Section 403.304 - Cooperation With Comptroller; Confidentiality
(a) A school district, appraisal district, or other governmental entity in this state shall promptly comply with an oral or written request from the comptroller...
- Texas Section 403.401 - Purpose
The purpose of this subchapter is to: (1) promote green industry employment opportunities, including through the establishment of training programs to enhance green job skills...
- Texas Section 403.402 - Definitions
In this subchapter: (1) "Development fund" means the Texas green job skills development fund. (2) "Green job" means a job in the field of renewable...
- Texas Section 403.403 - Texas Green Job Skills Development Fund
(a) The Texas green job skills development fund is an account in the general revenue fund. The account is composed of: (1) legislative appropriations; (2)...
- Texas Section 403.404 - Establishment Of Green Job Skills Grant Program
The comptroller shall establish a green job skills grant program, funded by the development fund under Section 403.403, through which the comptroller may award grants...
- Texas Section 403.405 - Grant Program Requirements
(a) A training program funded through a grant awarded under this subchapter must: (1) be hosted by a regional partnership that presents a plan to...
- Texas Section 403.406 - Application
(a) A regional partnership, as described by Section 403.405, may apply for a grant under this subchapter in the manner prescribed by the comptroller. (b)...
- Texas Section 403.407 - Additional Considerations In Awarding Grants
(a) In addition to the factors described by Sections 403.404 and 403.405, in determining whether to award a grant to an applicant under this subchapter,...
- Texas Section 403.408 - Reservation For Certain Programs
Twenty percent of the funds available for grant programs under this subchapter must be reserved for job skills training programs that serve the unemployed and...
- Texas Section 403.409 - Report
(a) Not later than the 30th day after the date funding for a grant under this subchapter ends, the grant recipient shall submit a report...
SUBCHAPTER Q SUPPORT FOR HABITAT PROTECTION MEASURES
- Texas Section 403.410 - Standards
The comptroller by rule shall adopt standards for a green job skills training program awarded a grant under this subchapter. Added by Acts 2009, 81st...
- Texas Section 403.451 - Definitions
In this subchapter: (1) "Candidate conservation plan" means a plan to implement such actions as necessary for the conservation of one or more candidate species...
- Texas Section 403.452 - Comptroller Powers And Duties
(a) To promote compliance with federal law protecting endangered species and candidate species in a manner consistent with this state's economic development and fiscal stability,...
- Texas Section 403.453 - State Agency Powers And Duties
(a) Upon consideration of the factors identified in Subsection (b), the comptroller may designate one of the following agencies to undertake the functions identified in...
- Texas Section 403.454 - Confidential Information
Information collected under this subchapter by an agency, or an entity acting on the agency's behalf, from a private landowner or other participant or potential...
- Texas Section 403.455 - Rules
The comptroller or agencies identified in Section 403.453 may adopt rules as necessary for the administration of this subchapter. Added by Acts 2011, 82nd Leg.,...