The comptroller shall establish procedures and requirements for the depository and depository agents designed to minimize the burden to system participants of accounting for and reporting taxable gains and losses arising out of depository transactions as denominated in United States dollars or another currency.

Added by Acts 2015, 84th Leg., R.S., Ch. 1000 (H.B. 483), Sec. 1, eff. June 19, 2015.

Acts 2019, 86th Leg., R.S., Ch. 198 (H.B. 2458), Sec. 20, eff. May 24, 2019.