Texas Codes

Tex. Tax Code § 183.052 (2026)

Conflict Of Rules

✓ current as of May 2026

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Sec. 183.052. CONFLICT OF RULES. If a rule or policy adopted by the Texas Alcoholic Beverage Commission conflicts with a rule adopted by the comptroller for the application, enforcement, or collection of a tax imposed by this chapter, the comptroller's rule prevails. A conflicting rule or policy adopted by the commission is invalid to the extent of the inconsistency. If the comptroller determines that a rule or policy adopted by the commission conflicts with one adopted by the comptroller relating to the application, enforcement, or collection of a tax imposed by this chapter, the comptroller shall notify the commission in writing of the determination. After receipt of the notification, the commission must amend or repeal the conflicting rule or policy not later than the 90th day after the date of notification.

Added by Acts 1993, 73rd Leg., ch. 934, Sec. 106, eff. Jan. 1, 1994.

Amended by:

Acts 2013, 83rd Leg., R.S., Ch. 1403 (H.B. 3572), Sec. 14, eff. January 1, 2014.

Notes of Decisions

Cited in 4 cases, 2009–2009 · leading case: Combs v. Texas Ent. Ass'n, Inc., 287 S.W.3d 852 (Tex. App. 2009).

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Combs v. Texas Ent. Ass'n, Inc., 287 S.W.3d 852 (Tex. App. 2009). “See Tex. Tax Code Ann. § 183.052 (West 2008).”

Susan Combs, Comptroller of Pub. Accounts of the State of Texas, & Greg Abbott, Attorney Gen. of the State of Texas v. Texas Ent. Ass'n, Inc. & Karpod, Inc. (Tex. App. 2009). “See Tex. Tax Code Ann. § 183.052 (West 2008).”

C.B. v. D.S. (Tex. App. 2009). “See Tex. Tax Code Ann. § 183.052 (West 2008).”

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