Section 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.(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.Tex. Occ. Code § 2024.053
Added by Acts 2017, Texas Acts of the 85th Leg. - Regular Session, ch. 963,Sec. 1.01, eff. 4/1/2019.