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TITLE 34PUBLIC FINANCE
PART 1COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 1CENTRAL ADMINISTRATION
SUBCHAPTER BMISCELLANEOUS NON-TAX REPORTING AND REMITTANCE REQUIREMENTS
DIVISION 1FINES RETAINED BY MUNICIPALITIES AND COUNTIES FOR CERTAIN ENFORCEMENT EXPENSES
RULE §1.101Reporting Requirements

(a) A municipality or county that retains a fine in accordance with §1.100 of this title (relating to Fines Retained by Municipalities and Counties for Certain Enforcement Expenses) shall, on an annual basis and no later than 60 days following the end of the most recently completed fiscal year, submit to the comptroller via mail or upload to the comptroller's Internet website a report that details the amount of fines retained, the actual expenses claimed by the municipality or county in connection with the enforcement of Transportation Code, Chapter 644 (Commercial Motor Vehicle Safety Standards) during the previous fiscal year (or estimated expenses anticipated, if applicable), and any other information determined by the comptroller to be necessary for implementation and enforcement of this section. The municipality or county must submit the report in the manner and format prescribed by this section.

(b) The comptroller shall provide the form of report to be submitted by a municipality or county under this section, which may include a supplemental worksheet itemizing estimated or actual costs attributable to enforcement activities conducted under Transportation Code, Chapter 644. Copies of the form may be obtained from the Comptroller of Public Accounts, P.O. Box 13528, Austin, Texas 78711-3528, or downloaded from the comptroller's website at COMPTROLLER.TEXAS.GOV. Copies may also be requested by calling the comptroller's toll-free number, 1-800-531-5441, extension 34276. The comptroller may update the form as needed.

(c) The report to be submitted by a municipality or county under this section must include the following information for the fiscal year covered by the report:

  (1) the total amount of actual expenses incurred (or estimated expenses anticipated, if applicable) by the municipality or county for the enforcement of Transportation Code, Chapter 644;

  (2) the total amount of fines collected by the municipality or county from the enforcement of Transportation Code, Chapter 644;

  (3) the amount of fines retained by the municipality or county in accordance with §1.100 of this title;

  (4) the amount of proceeds of all fines exceeding the limit imposed under §1.100 of this title, to be delivered to the comptroller for deposit to the credit of the Texas Department of Transportation in accordance with Transportation Code, §644.102(f) (Municipal and County Enforcement Requirements);

  (5) a copy of the municipal audit conducted under Local Government Code, §103.001 (Annual Audit; Financial Statement), or county audit conducted under Local Government Code, Chapter 115 (Audit of County Finances), as applicable; and

  (6) any other information deemed necessary by the comptroller for the efficient administration of this section.


Source Note: The provisions of this §1.101 adopted to be effective February 18, 2019, 44 TexReg 709

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