Sec. 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.