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Comptroller Of Public Accounts

Summaries

KP-0084
Ken Paxton

There is no relevant statutory provision authorizing the Emergency Services District #7, the East Montgomery County Improvement District, or the Economic Development Zone #4 to retroactively exclude from the May 2015 election territory, with a tax rate that when combined with the increased tax rate from the election, exceeds the two percent statutory cap on sales and use tax rates.|Emergency Services Districts are authorized to conduct a future election to, upon approval of its voters, abolish its sales and use tax or change the rate of a sales and use tax.|Texas Comptroller is without authority to selectively collect the sales tax approved in an election held under section 775.0751, Health and Safety Code, in only the territory in which the combined sales tax does not exceed the cap.

GA-0028
Greg Abbott

Liens, authority of Comptroller to release information regarding taxpayer's tax liability to supplement information available in state tax lien notice filed with a county clerk|Discloser of taxpayer information, authority of Comptroller to release information regarding taxpayer's tax liability to supplement information available in state tax lien notice filed with a county clerk|Disclosure of taxpayer information, authority of Comptroller to release information regarding taxpayer's tax liability to supplement information available in state tax lien notice filed with a county clerk

GA-0061
Greg Abbott

Unauthorized pretrial diversion agreements, fees collected by counties and municipalities pursuant to are not taxes governed by chapter 111 of the Tax Code that must be remitted to the Comptroller pursuant to section 111.016 but rather property that must

GA-0099
Greg Abbott

District judges' salaries, comptroller may not reduce state salaries paid to Harris or Travis county judges if the appropriate commissioners court decides to pay an amount that would exceed statutory differential|Notwithstanding|Salaries, comptroller may not reduce state salaries paid to Harris or Travis county judges if the appropriate commissioners court decides to pay an amount that would exceed statutory differential

GA-0171
Greg Abbott

Overpayments of compensation to employees, recovery of|Recovery of state agency's overpayment of compensation to employee|Overpayment of compensation to employees, request to comptroller to recover

GA-0309
Greg Abbott

Securities, federal law restricting the sale of unregistered preempts state law requiring the comptroller to sell at public sale unclaimed unregistered securities only if the comptroller would be an underwriter by doing so|Unclaimed unregistered securities, if the comptroller would be an underwriter by selling at public sale, she must sell consistently with federal law

GA-0324
Greg Abbott

Texas Treasury Safekeeping Trust Company, comptroller may not invest state funds or TexPool funds held by in direct security repurchase agreement contracts that contemplate the possibility of cash as collateral|Texas Treasury Safekeeping Trust Company, state funds and Tex Pool funds held by may not be invested in direct security repurchase agreement contracts that contemplate the possibility of cash as collateral|Cash|Money-center bank|Primary government securities dealer|Direct security repurchase agreement|Texas Treasury Safekeeping Trust Company|TexPool

GA-0401
Greg Abbott

Refund of 9-1-1 emergency service fee imposed on wireless telecommunications connections, the Comptroller has authority to order but should abate an administrative proceeding to allow the Commission on State Emergency Communications to determine issues particularly within its expertise|Fee, primary jurisdiction to determine whether 9-1-1 emergency service fee imposed on wireless telecommunications connections by section 771.0711(a) of the Health and Safety Code

GA-0427
Greg Abbott

Authority of Comptroller to investigate state agencies

GA-0469
Greg Abbott

Federal Reserve notes constitute eligible collateral for repurchase agreement contracts under chapter 404 and 2256 of the Government Code|Repurchase agreements under chapters 404 and 2256 of the Government Code, Federal Reserve notes are eligible collateral for|Federal Reserve notes constitute eligible collateral for repurchase agreements under chapters 404 and 2256 of the Government Code|Repurchase agreements under chapters 404 and 2256 of the Government Code, Federal Reserve notes eligible collateral for

GA-0531
Greg Abbott

Wrongful imprisonment, state compensation for |Claim for compensation for wrongful imprisonment, comptroller may approve when wrongful imprisonment was served concurrently with a sentence for an unrelated offense that was served in prison solely because of the wrongful conviction\r\n|For

GA-0572
Greg Abbott

State expenditure database, as private information a public employee's net salary information may not be included in|County-of-residence information, public employees' not required to be included in state expenditure database|Database of state expenditures may not include information identified by a state agency as excepted from required disclosure or as confidential|Database of state expenditures, Comptroller must establish and publish|State action, assuming that a private entity that is credentialed by the state to provide continuing education for peace officers and with which the state contracts to provide such training is engaging in|Union membership, classification on the basis of is subject to review under the rational-basis standard|Continuing education required by law, asuming that a private entity that is credentialed by and has contracted with the state to provide is engaging in state action; but such an entity's policy of reducing tuition for members of the entity rationally relates to a legitimate state purpose

GA-0686
Greg Abbott

Comptroller's report on limitation agreements under Tax Code sections 313.008 and 313.032, contents of |Report on limitation agreements under Tax Code sections 313.008 and 313.032, contents of

GA-0777
Greg Abbott

Comptroller must determine whether transfer of funds to Health & Human Services Commission and Texas Workforce Commission in 2008-2009 biennium, and absence of that transfer in 2010-2011 biennium, results in a gain in overall funding to Texas Department of Transportation|Directive in rider to transfer funds from Department of Transportation to Department of Motor Vehicles is not an "item of appropriation"|Gain in overall funding to Texas Department of Transportation, whether transfer of funds to Health & Human Services Commission and Texas Workforce Commission in 2008-2009 biennium and absence of that transfer in 2010-2011 biennium results in a

GA-0931
Greg Abbott

Major Events Trust Fund, the Comptroller of Public Accounts is required to follow the precise procedures described in section 5A, article 5190.14 of the Revised Civil Statutes before committing expenditure of funds from the|Major Events Trust Fund, the Comptroller is required to follow the precise procedures described in section 5A, article 5190.14 of the Revised Civil Statutes before committing expenditure of funds from the

GA-0963
Greg Abbott

Eligibility for funds from the Major Events Trust Fund, requirement of prior application to site selection organization by a local organizing committee, endorsing municipality, or endorsing county regarding

GA-0964
Greg Abbott

Information from alcoholic beverage reports that is required to be furnished to authorized persons under section 111.006, Tax Code, must identify the retailers to whom the alcoholic beverages are sold|Alcoholic beverage reports, information from, that is required to be furnished to authorized persons under section 111.006, Tax Code, must identify the retailers to whom the alcoholic beverages are sold

GA-0987
Greg Abbott

The Comptroller\\'s conclusion that voters in areas annexed for limited purposes under Local Government Code section 43.0751 must be given the opportunity to vote on the imposition of fire control and crime control district taxes before a municipality my impose them on those areas is reasonable and will likely be shown deference by the courts.

GA-1052
Greg Abbott

Major Events Trust Fund statute, Comptroller\\'s authority under Revised Civil Statutes article 5190.14,section 5A to adopt rules to implement the METF statute|Comptroller\\'s authority under Revised Civil Statutes article 5190.14,section 5A to adopt rules to implement the Major Events Trust Fund statute|Major Events Trust Fund statute, Comptroller\\'s authority under Revised Civil Statute article 5190.14, section 5A to adopt rules to implement the METF statute

DM-0316
Dan Morales

Permanent school fund, property recovered for may not be used to pay consideration to person who informed state of its claim|Permanent school fund, whether comptroller may contract to pay consideration to person who informs state of its claim to recover property of

DM-0419
Dan Morales

Student loans, federal statute permitting Texas Guaranteed Student Loan Corporation to garnish wages of defaulters on federally-guaranteed loans overrides anti-garnishment provision of state constitution|Warrant for compensation is valuable property, statutory scheme for withholding should afford employee notice and hearing|Garnishment by comptroller of state employee wages to collect guaranteed student loans, permissibility under article XVI, section 28|Anti-garnishment provision of state constitution, federal statute permitting garnishment of wages of defaulters on federally-guaranteed loans overrides|Texas Guaranteed Student Loan Corporation, authority to garnish state and county employee wages|Garnishment of wages to collect guaranteed student loans|Salary warrants, authority to withhold from state employees who default on guaranteed student loans

JC-0002
John Cornyn

Foundation school program funds, adjustment of property tax values used to allocate if appeal of property tax liability results in five percent reduction of total taxable value of property in school district|Property tax values used by Commissioner of Education to allocate foundation school program funds, duty to adjust if appeal of property tax liability results in five percent reduction of total taxable value of property in school district|Abolition and transfer of authority to comptroller's office|Comptroller, responsibility for adjusting property tax values used to allocate foundation school program funds if appeal of tax liability results in five percent reduction of total taxable value of property in school district

JC-0266
John Cornyn

Professional Services Procurement Act, Board has principal duty of enforcing against its registrants|Professional Services Procurement Act, Comptroller has principal duty of requiring state agencies to conform to|Professional Services Procurement Act, Board of Architectural Examiners has principal duty of enforcing against its registrants|Professional Services Procurement Act, county auditor has principal duty of requiring county to conform to

JC-0284
John Cornyn

Delinquent 9-1-1 emergency service fees, authority to collect|Action

JC-0305
John Cornyn

Statutory county court-at-law supplemental salary funds, Comptroller need not pay further monthly installments to county that withdraws from program mid-year but may not transfer withdrawing county's share of year-end excess funds to other counties that p|Statutory county court-at-law supplemental salary funds, county that withdraws from program mid-year need not be paid monthly installment but is entitled to proportionate share of year-end excess funds

JC-0373
John Cornyn

Validation of unconstitutional statute may be accomplished by adoption of constitutional provision that expressly or impliedly validates it or by reenactment of statute after constitution has been amended to authorize such legislation|Captured market value|Tax increment financing under Urban Renewal Law may be implemented by municipality only with the approval of the voters|Taxable value of property in school district as determined by Comptroller's study does not include "captured market value" of property in tax increment district established under Urban Renewal Law|Taxable value of property in school district as determined by comptroller does not include "captured market value" of property in tax increment district established under Urban Renewal Law|Urban Renewal Law's tax increment financing provisions were unconstitutional when adopted in 1977 but validated by reenactment in 1987