PART 1. COMPTROLLER OF PUBLIC ACCOUNTS
SUBCHAPTER X. PARI-MUTUEL WAGERING RACING REVENUE
The Comptroller of Public Accounts adopts amendments to §3.641, concerning pari-mutuel wagering, without changes to the proposed text as published in the March 27, 2009, issue of the Texas Register (34 TexReg 2096). The adopted amendment allows the association to file the pari-mutuel wagering forms and reports to the comptroller by electronic transmission. Subsection (b)(4), (6), and (7) are amended accordingly. Also, subsection (e)(4) is being amended for consistency in referencing statute.
No comments were received regarding adoption of the amendment.
This amendment is adopted under Tax Code, §111.002 and §111.0022, which provides the comptroller with the authority to prescribe, adopt, and enforce rules relating to the administration and enforcement of the provisions of Tax Code, Title 2, and taxes, fees, or other charges which the comptroller administers under other law.
The adoption implements Texas Racing Act, Texas Civil Statutes, Title 6, Article 179e, §4.03.
This agency hereby certifies that the adoption has been reviewed by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of the Secretary of State on May 5, 2009.
TRD-200901701
Martin Cherry
General Counsel
Comptroller of Public Accounts
Effective date: May 25, 2009
Proposal publication date: March 27, 2009
For further information, please call: (512) 475-0387