The following words and terms, when used in this subchapter, shall have the following meanings, unless the context clearly indicates otherwise.

1. (1) Comptroller--The comptroller of public accounts of the State of Texas, as defined under Texas Government Code, Chapter 403.

2. (2) Person--A "person" is:

   1. (A) a business entity located in this state;
   2. (B) a governmental subdivision located in this state; or
   3. (C) a public or private organization located in this state that is not a state agency.

Source Note:The provisions of this §800.551 adopted to be effective November 24, 2022, 47 TexReg 7748.