Texas Occupations Code - OCC § 2024.053. Certification of Noncompliance; Administrative Appeal

(a) The comptroller shall certify to the commission the fact that a racetrack association or totalisator company:

(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 delinquent taxpayer.

(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