(a) Subtitle B, Title 2, Tax Code, applies to the administration, collection, and enforcement of the fee on prizes imposed under § 2001.502 except as modified by this chapter.
(b) In applying the provisions of Subtitle B, Title 2, Tax Code, to the fee on prizes imposed under § 2001.502 only, the fee on prizes is treated as if it were a tax and the powers and duties assigned to the comptroller under that subtitle are assigned to the commission.