The comptroller may adopt rules necessary to administer this chapter, including rules:
- (1) for enforcement of this chapter and collection of taxes and fees;
- (2) providing due process to persons affected by this chapter; and
- (3) governing procedure and evidence in the conduct of hearings under this chapter.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.