All codes › Government Code › Title 4

Chapter 403

Comptroller of Public Accounts

Subchapter A. General Provisions

403.001 Definitions 403.002 Performance of Duty 403.003 Chief Clerk 403.004 Chief of Claims Division 403.006 Inspection of Accounts 403.007 Divisions 403.008 Bonds and Employees

Subchapter B. General Powers and Duties

403.011 General Powers 403.0111 Distribution of Federal Tax Information 403.0115 Reports Published on Internet 403.0116 Municipal and County Budgets on Internet 403.012 Acceptance of Federal Money or Property 403.0121 Acceptance of Federal Money 403.0122 Deposit of American Recovery and Reinvestment Act Money 403.013 Report to Governor 403.0131 Appropriation Certification 403.014 Report on Effect of Certain Tax Provisions 403.0141 Report on Incidence of Tax 403.0142 Report on Origin of Tax Revenue 403.0143 Report on Use of General Revenue-Dedicated Accounts 403.0145 Publication of Fees Schedule 403.0147 Report on State Programs Not Funded by Appropriations 403.0148 Review of Certain Advisory Entities; Report 403.015 Electronic Computing and Data Processing 403.016 Electronic Funds Transfer 403.0165 Payroll Deduction for State Employee Organization 403.017 Custody of Security for Money and Deeds 403.018 Assistance in Reconstructing Destroyed Records 403.019 Contracts to Collect Out-of-State Debts 403.0195 Contracts for Information About Property Recoverable by the State 403.021 Encumbrance Reports 403.0221 Performance Audit of Certain Transit Authorities 403.023 Credit, Charge, and Debit Cards 403.0231 Credit Card Agreement Benefitting State 403.0232 Credit or Debit Card Agreement Benefiting Public Schools 403.024 Searchable State Expenditure Database 403.0241 Special Purpose District Public Information Database 403.0242 Special Purpose District Noncompliance List 403.0245 Availability on Internet of Certain Information on State Grants 403.0246 Local Development Agreement Database 403.0247 Noncompliance; Civil Penalty 403.025 Federal Earned Income Tax Credit 403.026 Electronic Storage and Maintenance of Records 403.027 Digital Signatures 403.0271 Authorizations to Debit State Accounts 403.028 Strategies to Reduce Emissions of Greenhouse Gases 403.029 Transfer of Certain Money to General Revenue Fund 403.0301 Intellectual Property 403.0302 Organized Retail Theft Task Force 403.03058 Report on Occupational Licensing 403.03059 Compensation for Commissioned Peace Officers

Subchapter C. Accounting

403.031 General Accounting Duties 403.032 Ledgers 403.033 Supporting and Analysis Records 403.034 State General Ledger 403.035 Suspense Accounts and Ledgers 403.036 Appropriation Ledgers 403.037 Allocation of Certain Settlement Money at Direction of Attorney General 403.038 Revenue and Expense Analysis Records 403.039 Texas Identification Number System

Subchapter D. Warrants, Receipts, and Registers

403.052 Information Concerning Deposits 403.054 Replacement Warrant 403.055 Payments to Debtors or Delinquents Prohibited 403.0551 Deductions for Repayment of Certain Debts or Tax Delinquencies 403.0552 Preparation and Retention of Certain Warrants 403.056 Preparation and Delivery of Warrants 403.057 Signature on Warrants After Change in Office 403.058 Information Concerning Canceled Warrants 403.060 Printing and Issuance of Warrants

Subchapter E. Claims

403.071 Claims and Available Money; Offense 403.072 Payroll Claims 403.0721 Net Compensation Calculation 403.073 Special Claims 403.074 Miscellaneous Claims 403.075 Deficiencies 403.076 Tax Refunds 403.077 Improper Collections 403.078 Form 403.079 Using Sampling Techniques to Audit Claims

Subchapter F. Management of Funds in Treasury

403.0915 Dormant Fund or Account 403.092 Temporary Transfer of Surplus and Other Cash 403.093 Allocations from General Revenue Fund 403.095 Use of Dedicated Revenue 403.0956 Reallocation of Interest Accrued on Certain Dedicated Revenue 403.097 Funds Expended in Proportion to Method of Financing

Subchapter G. Funds

403.101 Flood Area School and Road Fund 403.102 Federal Revenue Sharing Trust Fund 403.103 School Taxing Ability Protection Fund 403.104 Federal Resource Receipts Distribution Fund 403.1041 Tobacco Settlement Permanent Trust Account 403.1043 Restrictions on Lobbying Expenditures 403.105 Permanent Fund for Health and Tobacco Education and Enforcement 403.1055 Permanent Fund for Children and Public Health 403.106 Permanent Fund for Emergency Medical Services and Trauma Care 403.1065 Permanent Fund for Rural Health Facility Capital Improvement 403.1066 Permanent Hospital Fund for Capital Improvements and the Texas Center for Infectious Disease 403.1067 Restrictions on Lobbying Expenditures 403.1068 Management of Certain Funds 403.1069 Reporting Requirement 403.107 Single Local Use Taxes Collected by Remote Sellers 403.109 Property Tax Relief Fund 403.110 Success Contract Payments Trust Fund

Subchapter H. Securities

403.111 Registration 403.112 Accounts 403.113 Cancellation of Unneeded Bonds 403.114 Bond Clerk

Subchapter I. Revenue Estimates

403.121 Contents of Estimate

Subchapter J. Suits by Persons Owing Taxes or Fees

403.201 Suits; Jurisdiction 403.202 Protest Payment Required 403.203 Protest Payment Suit After Payment under Protest 403.204 Protest Payment Suit: Parties; Issues 403.205 Trial De Novo 403.206 Class Actions 403.207 Additional Protest Payments Before Hearing 403.208 Protest Payments During Appeal 403.209 Submission of Protest Payments to Comptroller 403.210 Disposition of Protest Payments Belonging to State 403.211 Credit or Refund 403.212 Requirements Before Injunction 403.213 Nature of Action for Injunction 403.214 Counterclaim 403.215 Records After Injunction 403.216 Reports After Injunction 403.217 Additional Payments or Bond 403.218 Dismissal of Injunction 403.219 Final Dismissal or Dissolution of Injunction 403.220 Credit or Refund 403.221 Other Actions Prohibited 403.222 Applicability

Subchapter K. Petty Cash Accounts

403.241 Definitions 403.242 Applicability of Subchapter 403.243 Conformance of Accounts Established under Prior Law 403.244 Purpose of Petty Cash Accounts 403.245 Accounting for Petty Cash Account 403.246 Amount of Petty Cash Account 403.247 Duties of State Agency 403.248 Travel Advances 403.249 Duties of Comptroller 403.250 Duties of State Auditor 403.251 Additional Duties of Comptroller 403.252 Exceptions

Subchapter L. Property Accounting

403.271 Property Accounting System 403.2715 University Systems and Institutions of Higher Education 403.272 Responsibility for Property Accounting 403.273 Property Manager; Property Inventory 403.274 Change of Agency Head or Property Manager 403.275 Liability for Property Loss 403.276 Reporting to Comptroller and Attorney General 403.277 Failure to Keep Records 403.278 Transfer of Personal Property

Subchapter M. Study of School District Property Values

403.301 Purpose 403.3011 Definitions 403.302 Determination of School District Property Values 403.3022 Farm and Ranch Survey 403.303 Protest 403.304 Cooperation with Comptroller; Confidentiality

Subchapter P. Green Job Skills Development Fund and Training Program

403.401 Purpose 403.402 Definitions 403.403 Texas Green Job Skills Development Fund 403.404 Establishment of Green Job Skills Grant Program 403.405 Grant Program Requirements 403.406 Application 403.407 Additional Considerations in Awarding Grants 403.408 Reservation for Certain Programs 403.409 Report 403.410 Standards

Subchapter Q. Support for Habitat Protection Measures

403.451 Definitions 403.452 Comptroller Powers and Duties 403.453 State Agency Powers and Duties 403.454 Confidential Information 403.455 Rules

Subchapter R. Statewide Opioid Settlement Agreement

403.501 Definitions 403.502 Settlement Records 403.503 Texas Opioid Abatement Fund Council 403.504 Council Operation 403.5041 Conflict of Interest 403.505 Opioid Abatement Account 403.506 Opioid Abatement Trust Fund 403.507 Deposit and Allocation of Settlement Money; Effect of Bankruptcy 403.508 Council Allocation of Money 403.509 Council Powers and Duties and Council-Approved Opioid Abatement Strategy 403.510 Report 403.511 Rulemaking

Subchapter S. Infrastructure and Broadband Funding

403.551 Definitions 403.552 Broadband Pole Replacement Fund 403.553 Texas Broadband Pole Replacement Program

Subchapter T. Texas Jobs, Energy, Technology, and Innovation Act

403.601 Purposes 403.602 Definitions 403.603 Expiration 403.604 Required Jobs and Investment 403.605 Taxable Value of Eligible Property 403.606 Certain Persons Ineligible 403.607 Application 403.608 Economic Benefit Statement 403.609 Comptroller Action on Application 403.610 Governor Action on Application 403.611 School District Action on Application 403.612 Agreement 403.613 Incentive Period 403.614 Penalty for Failure to Comply with Jobs or Wage Requirement 403.615 Audit of Agreements by State Auditor 403.616 Biennial Compliance Report by Applicant 403.617 Biennial Report to Legislature 403.619 Conflict of Interest 403.620 Certain Benefits Related to Agreements Prohibited; Attorney General Enforcement 403.621 Confidentiality of Certain Business Information 403.622 Internet Posting of Information 403.623 Rules and Forms

Subchapter U. Texas Broadband Infrastructure Fund

403.651 Definitions 403.652 Legislative Findings; Public Purpose 403.653 Broadband Infrastructure Fund 403.654 Management and Investment of Fund 403.655 Rulemaking

Subchapter V. Texas Strategic Bitcoin Reserve

Subchapter V, consisting of Secs. 403.701 to 403.709, was added by Acts 2025, 89th Leg., R.S., Ch. 957 (S.B. 21), Sec. 2.

For another Subchapter V, consisting of Secs. 403.701 to 403.705, added by Acts 2025, 89th Leg., R.S., Ch. 711 (H.B. 103), Sec. 1, see Sec. 403.701 et seq., post.

403.701 Definitions 403.702 Legislative Findings; Purpose 403.703 Establishment and Administration of Reserve 403.704 Market Capitalization Requirement 403.705 Third-Party Contracts and Permissible Transactions; Audits 403.706 Temporary Transfer for Cash Management 403.707 Texas Strategic Bitcoin Reserve Advisory Committee 403.708 Biennial Report 403.709 Rules

Subchapter V. Local Government Bond, Tax, and Project Database

Subchapter V, consisting of Secs. 403.701 to 403.705, was added by Acts 2025, 89th Leg., R.S., Ch. 711 (H.B. 103), Sec. 1.

For another Subchapter V, consisting of Secs. 403.701 to 403.709, added by Acts 2025, 89th Leg., R.S., Ch. 957 (S.B. 21), Sec. 2, see Sec. 403.701 et seq., post.

403.701 Definitions 403.702 Bond, Tax, and Project Database 403.703 Operation and Maintenance of Database 403.704 Noncompliance; Civil Penalty 403.705 Rulemaking