The following words and terms, when used in this subchapter, shall have the following meanings, unless the context clearly indicates otherwise.     
       (1) Comptroller--The comptroller of public accounts of the State of Texas, as defined under Texas Government Code, Chapter 403.      
       (2) Person--A "person" is:                (A) a business entity located in this state;                 (B) a governmental subdivision located in this state; or                 (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