1. (a) The department may:

   1. (1) audit or perform a compliance review of a person performing registration or titling services;
   2. (2) investigate any provision of state functions related to registration or titling; and
   3. (3) access any records needed to conduct the audit, compliance review, or investigation.

2. (b) A county tax assessor-collector may:

   1. (1) audit, perform a compliance review of, or investigate a person providing registration or titling services in the county in which the assessor-collector is located; and
   2. (2) access any records needed to conduct the audit, compliance review, or investigation.
3. (c) The department's authority under Subsection (a) is not limited by a similar audit, compliance review, or investigation conducted by a county tax assessor-collector under Subsection (b).

Added by Acts 2019, 86th Leg., R.S., Ch. 594 (S.B. 604), Sec. 4.03, eff. September 1, 2019.