Tex. Occ. Code § 2024.053 · Subchapter B. COLLECTION AND DEPOSIT OF STATE'S SHARE OF PARI-MUTUEL POOL
CERTIFICATION OF NONCOMPLIANCE; ADMINISTRATIVE APPEAL.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(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.
(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.
Notes and commentary — not statutory text
History
Added by Acts 2017, 85th Leg., R.S., Ch. 963 (S.B. 1969), Sec. 1.01, eff. April 1, 2019.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/OC/htm/OC.2024.htm
- Text hash
- sha256 13348f96138359f10f0e5e60c2bc0b0c5c2bcb46f79b28db6c83d380c4047e0e
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
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