The railroad commission:
(1) shall administer and collect the taxes imposed by this chapter; and
(2) may adopt rules necessary to administer this chapter and to collect and enforce the taxes.
Tex. Util. Code § 122.151
ADMINISTRATION BY RAILROAD COMMISSION
Acts 1997, 75th Leg., ch. 166, Sec. 1, eff
Official source: Texas Constitution and Statutes. Reproduced from public-domain Texas statutes; confirm against the official source for the current text. Not legal advice.