Texas Comptroller of Public Accounts
| Legal Citations: |
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| Revenue Type: Cash — Business Regulation |
| Origin Date: 1977 by S.B. 67, 65th Leg. |
| Issue Date: |
| Revised Date: 2020-02-21 |
For each applicant before engaging in business as professional assessor of ad valorem taxes. Each application must be accompanied by a nonrefundable processing and application fee set by the commission and must be renewed annually. An applicant for reinstatement must pay a $250 fee.
Administrative penalties not to exceed $5,000 per day per violation (collected under revenue object 3770). Civil penalties not to exceed $5,000 per day per violation (collected under revenue object 3717).
Set by commission.
Amended by S.B. 288 and H.B. 2031, 68th Leg., R.S.
Previously deposited to the Assessors Registration Fund Account (0160), abolished August 31, 1995 per § 403.094, Government Code.
Amended by S.B. 674, 76th Leg., R.S.
Board of Tax Professional Examiners (337) was abolished and duties transferred to the Texas Department of Licensing and Regulation (452) by H.B. 2447, 81st Leg., R.S.
Amended by H.B. 1179, 82nd Leg., R.S.
| Appropriation Year | 26 |
|---|---|
| USAS Title | PROFESSIONAL FEES |
| Receipt Category | 03 – Business Regulation |
| Receipt Type | 10 – Business/Professional Fees |
| Object Group | 30 – Revenues |
| USAS Status | A |
| Rev/Exp Category | 01 – LICENSES, FEES, FINES, AND PENALTIES |