Tex. Tax Code § 183.052
This is the official text of Tex. Tax Code § 183.052, part of Texas’s Tax Code — governs state and local taxation.
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§ 183.052. CONFLICT OF RULES.
Official statutory text
If a rule or policy adopted by the Texas Alcoholic Beverage Commission conflicts with a rule adopted by the comptroller for the application, enforcement, or collection of a tax imposed by this chapter, the comptroller's rule prevails. A conflicting rule or policy adopted by the commission is invalid to the extent of the inconsistency. If the comptroller determines that a rule or policy adopted by the commission conflicts with one adopted by the comptroller relating to the application, enforcement, or collection of a tax imposed by this chapter, the comptroller shall notify the commission in writing of the determination. After receipt of the notification, the commission must amend or repeal the conflicting rule or policy not later than the 90th day after the date of notification.
Status: in_force · Read it on the official government site
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