1. (a) The comptroller may accept a credit card in payment of:

   1. (1) a delinquent tax and related penalties and interest imposed by this code;

   2. (2) a fee charged for:

      1. (A) an account status certificate;
      2. (B) a no tax due certificate;
      3. (C) postage;
      4. (D) a certified copy;
      5. (E) a copy of a document;
      6. (F) a microfilm copy;
      7. (G) written evidence of the comptroller's records;
      8. (H) research;
      9. (I) labor;
      10. (J) a minerals tax history; and
      11. (K) a minerals tax extract; and
   3. (3) any other service fee charged by the comptroller.
2. (b) If the comptroller accepts a payment by credit card, the comptroller may require the payment of a processing fee by the credit card user.

Added by Acts 1993, 73rd Leg., ch. 449, Sec. 38, eff. Sept. 1, 1993.