(a) To enforce this title, the comptroller may:
(1) take testimony;
(2) administer oaths; and
(3) issue subpoenas to compel any person to:
(A) appear and give testimony under oath at a time and place reasonable under the circumstances; or
(B) produce relevant books, records, documents, or other data, in whatever form, for audit, inspection, and copying.
(b) The comptroller may delegate the authority granted under this section to take testimony, administer oaths, and issue subpoenas to an attorney employed by the comptroller.

Terms Used In Texas Property Code 74.711

  • Comptroller: means the state comptroller of public accounts. See Texas Government Code 312.011
  • Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
  • Subpoena: A command to a witness to appear and give testimony.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.

(c) A person authorized to serve process under the Texas Rules of Civil Procedure may serve a subpoena issued under this section. The person shall serve the subpoena in accordance with the Texas Rules of Civil Procedure.