CERTIFICATION OF NONCOMPLIANCE; ADMINISTRATIVE APPEAL

(a) The comptroller shall certify to the commission the fact that a racetrack association or totalisator company: (1) does not comply with a rule adopted by the comptroller under this chapter; (2) refuses to allow access to or inspection of any of the racetrack association's or totalisator company's required books, records, or financial statements; (3) refuses to allow access to or inspection of the totalisator system; or (4) becomes delinquent for: (A) the state's share of a pari-mutuel pool; or (B) any other tax collected by the comptroller. (b) With regard to the state's share of a pari-mutuel pool and any penalty related to the state's share, the comptroller, acting independently of the commission, may take any collection or enforcement action authorized under the Tax Code against a delinquent taxpayer. (c) An administrative appeal related to the state's share of a pari-mutuel pool or late reporting or deposit of the state's share is to the comptroller and then to the courts, as provided by Title 2, Tax Code.