(a) The department may:
(1) audit or perform a compliance review of a person performing registration or titling services;
(2) investigate any provision of state functions related to registration or titling; and
(3) access any records needed to conduct the audit, compliance review, or investigation.
(b) A county tax assessor-collector may:
(1) audit, perform a compliance review of, or investigate a person providing registration or titling services in the county in which the assessor-collector is located; and
(2) access any records needed to conduct the audit, compliance review, or investigation.

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Terms Used In Texas Transportation Code 520.010

  • Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005

(c) The department’s authority under Subsection (a) is not limited by a similar audit, compliance review, or investigation conducted by a county tax assessor-collector under Subsection (b).