publications

Texas Comptroller Routine Audit Procedures

The Texas Comptroller of Public Accounts has issued a notice detailing its routine audit procedures for businesses. This publication outlines the audit process, from notification and questionnaire submission to fieldwork and dispute resolution, emphasizing impartiality and adherence to statutory deadlines.

Texas Informant's Recovery Program Contract Guide

The Texas Comptroller of Public Accounts has published a guide for its Informant's Recovery Program. This program allows individuals to contract with the state to provide information on state revenue or property that may be recovered, with payments limited to 5 percent of recovered funds.

Taxpayer Rights: Contesting Disagreed Audits and Refund Denials

The Texas Comptroller of Public Accounts has updated guidance on taxpayer rights when contesting audits, examinations, and refund denials. This publication, updated in February 2026, outlines options such as reconciliation conferences and independent audit review conferences.

Texas Sales Tax Exemption for Agriculture and Timber Operations

The Texas Comptroller of Public Accounts has updated guidance regarding sales tax exemptions for agricultural and timber operations. As of January 1, 2012, purchasers must provide a Texas Agriculture and Timber Registration Number (Ag/Timber Number) on exemption certificates to claim sales tax exemptions on qualifying purchases.

Texas 9-1-1 Emergency Service Fee and Surcharge

This guidance document from the Texas Comptroller's office details the 9-1-1 Emergency Service Fee and the 9-1-1 Equalization Surcharge. It specifies the rates, applicable services, and exemptions for these telecommunications-related fees, which fund emergency communications services.