Section 800.551 - DefinitionsThe following words and terms, when used in this subchapter, shall have the following meanings, unless the context clearly indicates otherwise.
(1) Comptroller--The comptroller of public accounts of the State of Texas, as defined under Texas Government Code, Chapter 403.(2) Person--A "person" is: (A) a business entity located in this state;(B) a governmental subdivision located in this state; or(C) a public or private organization located in this state that is not a state agency.40 Tex. Admin. Code § 800.551
Adopted by Texas Register, Volume 47, Number 46, November 18, 2022, TexReg 7748, eff. 11/24/2022