Tex. Codes » Tax Code · TITLE 2. STATE TAXATION · SUBTITLE B. ENFORCEMENT AND COLLECTION · CHAPTER 111. COLLECTION PROCEDURES
Texas Codes

Tex. Tax Code § 111.002 (2026)

Comptroller's Rules; Compliance; Forfeiture

✓ current as of May 2026
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Sec. 111.002. COMPTROLLER'S RULES; COMPLIANCE; FORFEITURE. (a) The comptroller may adopt rules that do not conflict with the laws of this state or the constitution of this state or the United States for the enforcement of the provisions of this title and the collection of taxes and other revenues under this title. In addition to the discretion to adopt, repeal, or amend such rules permitted under the constitution and laws of this state and under the common law, the comptroller may adopt, repeal, or amend such rules to reflect changes in the power of this state to collect taxes and enforce the provisions of this title due to changes in the constitution or laws of the United States and judicial interpretations thereof.

(b) A person who does not comply with a rule made under this section forfeits to the state an amount of not less than $25 nor more than $500. Each day on which a failure to comply occurs or continues is a separate violation.

(c) If a forfeiture is not paid, the attorney general shall file suit to recover the forfeiture in a court of competent jurisdiction in Travis County or in any other county where venue lies.

(d) Any other provision of this code that imposes a different penalty for the violation of a comptroller's rule made for the enforcement or collection of a specific tax imposed by this title prevails over the penalty provided by this section.

Acts 1981, 67th Leg., p. 1495, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 231, Sec. 2, eff. Aug. 28, 1989.

Notes of Decisions
Cited in 44 cases (6 in the last 5 years), 1990–2026 · leading case: Tgs-nopec Geophysical Co. v. Combs, 340 S.W.3d 432 (Tex. 2011).
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Tgs-nopec Geophysical Co. v. Combs, 340 S.W.3d 432 (Tex. 2011). · cites it 2× “See Tex. Tax Code § 111.002 (providing that Comptroller’s rules must not conflict with state or federal law); see also Pub.”
Fleming Foods of Texas, Inc. v. Rylander, 6 S.W.3d 278 (Tex. 1999). “See Tex. Tax Code § 111.002. And we have held that an agency’s construction of a statute may be considered only if it is reasonable and not inconsistent with the statute.”
Sharp v. House of Lloyd, Inc., 815 S.W.2d 245 (Tex. 1991). “Tex.Tax Code § 111.002(a). These changes were made by Sections 1 and 2 of Senate Bill 1481.”
Hallmark Mktg. Co., Llc v. Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas, & Ken Paxton, Attorney Gen. of the State of Texas, 488 S.W.3d 795 (Tex. 2016). “011 (enumerating general powers of comptroller’s office); Tex Tax Code § 111.002(a) (granting comptroller rulemaking power).”
Sergeant Enter., Inc. v. Strayhorn, 112 S.W.3d 241 (Tex. App. 2003). “110(e) is silent on whether the survivor of a merger may carry forward the business loss of its predecessor.”
DuPont Photomasks, Inc. v. Strayhorn, 219 S.W.3d 414 (Tex. App. 2007). “294 (k)(l); see also Tex. Tax Code Ann. § 111.002 (West 2001) (Comptroller may adopt rules that do not conflict with laws of this State).”
Assignees of Best Buy v. Combs, 395 S.W.3d 847 (Tex. App. 2013). “See Tex. Tax Code Ann. § 111.002 (West 2008).”
Quorum Sales, Inc. v. Sharp, 910 S.W.2d 59 (Tex. App. 1995). “1993); see also Tex.Tax Code Ann. § 111.002(a) (West 1992) (“The comptroller may adopt rules that do not conflict with the laws of this state_”).”
El Paso Nat. Gas Co. v. Strayhorn, 208 S.W.3d 676 (Tex. App. 2006). “See Tex. Tax Code Ann. § 111.002 (a) (Vernon 2001) ("comptroller may adopt, repeal, or amend such rules to reflect changes in power of this state to collect taxes and enforce the provisions of this title.”
Graves v. Morales, 923 S.W.2d 754 (Tex. App. 1996). “See Tex.Tax Code Ann. § 111.002 (West 1992). The rules need not be published to be valid.”
Cent. Power & Light Co. v. Sharp, 919 S.W.2d 485 (Tex. App. 1996). “Tex.Tax Code Ann. § 111.002(a) (West 1992); see In re Johnson, 564 S.”
Bullock v. Marathon Oil Co., 798 S.W.2d 353 (Tex. App. 1990). “403 was an invalid exercise of the Comptroller’s authority and that it violated Tex. Tax Code Ann. § 111.002 (1982). Marathon filed motions for summary judgment in each cause below.”
Show all 44 citing cases →
— Tex. Tax Code § 111.002(a) — 18 cases
Tgs-nopec Geophysical Co. v. Combs, 340 S.W.3d 432 (Tex. 2011). “See Tex. Tax Code § 111.002 (providing that Comptroller’s rules must not conflict with state or federal law); see also Pub.”
Sharp v. House of Lloyd, Inc., 815 S.W.2d 245 (Tex. 1991). “Tex.Tax Code § 111.002(a). These changes were made by Sections 1 and 2 of Senate Bill 1481.”
Hallmark Mktg. Co., Llc v. Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas, & Ken Paxton, Attorney Gen. of the State of Texas, 488 S.W.3d 795 (Tex. 2016). “011 (enumerating general powers of comptroller’s office); Tex Tax Code § 111.002(a) (granting comptroller rulemaking power).”
Quorum Sales, Inc. v. Sharp, 910 S.W.2d 59 (Tex. App. 1995). “1993); see also Tex.Tax Code Ann. § 111.002(a) (West 1992) (“The comptroller may adopt rules that do not conflict with the laws of this state_”).”
Cent. Power & Light Co. v. Sharp, 919 S.W.2d 485 (Tex. App. 1996). “Tex.Tax Code Ann. § 111.002(a) (West 1992); see In re Johnson, 564 S.”
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