TX SB2998

Transfers administration and enforcement of motor vehicle insurance fees from the Texas Automobile Theft Prevention Authority to the Comptroller, giving the Comptroller authority to adopt rules, prescribe report forms, and establish filing deadlines

Requires insurers to pay fees directly to the Comptroller rather than the Authority, with the fee remaining at $5 per motor vehicle year of insurance, due March 1 and August 1 semiannually

Shifts responsibility for determining fee payment sufficiency, processing refunds, and handling appeals from the Authority to the Comptroller, with Tax Code procedures now governing refund requests and appeals

Mandates the Authority reimburse the Comptroller for administrative expenses, with the Comptroller certifying estimated costs each biennium to the Governor's budget division and Legislative Budget Board

Establishes that reports or payments mailed to the Comptroller are considered filed on the postmark date rather than the delivery date