Texas Occupations Code 2024.053 – Certification of Noncompliance; Administrative Appeal
(a) The comptroller shall certify to the commission the fact that a racetrack association or totalisator company:
(1) does not comply with a rule adopted by the comptroller under this chapter;
(2) refuses to allow access to or inspection of any of the racetrack association’s or totalisator company’s required books, records, or financial statements;
(3) refuses to allow access to or inspection of the totalisator system; or
(4) becomes delinquent for:
(A) the state’s share of a pari-mutuel pool; or
(B) any other tax collected by the comptroller.
(b) With regard to the state’s share of a pari-mutuel pool and any penalty related to the state’s share, the comptroller, acting independently of the commission, may take any collection or enforcement action authorized under the Tax Code against a delinquent taxpayer.
Terms Used In Texas Occupations Code 2024.053
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Comptroller: means the state comptroller of public accounts. See Texas Government Code 312.011
- Rule: includes regulation. See Texas Government Code 311.005
(c) An administrative appeal related to the state’s share of a pari-mutuel pool or late reporting or deposit of the state’s share is to the comptroller and then to the courts, as provided by Title 2, Tax Code.