(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
(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. 1
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