Tex. Occupations Code § 2153.052: RULEMAKING AUTHORITY.

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.