1969
Mr. Clay Cotten Opinion NO. M-388
Commissioner of Insurance
State Board of Insurance Re: Whether the Commissioner
1011 San Jacinto of Insrance is entitled,
Austin, Texas 78701 under Article 12.10 of
T!tle 122A, V.C.S., to
kspect franchise ta%
reports filed in the
Off ice of Comptroller
and to receive copies of
Dear Mr. Cotten: fmne .
Your recent letter adartissed to this office
requesting an opinion on the above-referenced matter
reads, in part, as follows:
“In my capacity as Commissioner of
Insurance of the State of Texas, I formally
request an opinion by your office as to whether
or not in my official capacity I am entitled
under the provisions of Article 12.10 of Title
122A of the Revised Civil Statutes of Texas
to receive copies of and to obtain information
contained within franchise tax reports filed
with the office of the Comptroller of Public
Accounts of the State of Texas. In this con-
nection, I call your attention to the provisions
of said Article 12.10, which provides, in part,
concerning franchise tax reports that ‘no other
examination, disclosure or use shall be permitted
of the reports except. . . for information of
any officer of this state charged with the
enforcement of its laws. . .I and to the provi-
sions of Sec. (a) of Article 1.09 of the Texas
Insurance Code, which provides that the Commis-
sioner of Insurance I. . .shall be charged with
the primary responsibility of administering,
enforcing and carrying out the provisions of the
Insurance Code. . .I.
1918, -
’ .
Mr. Clay cotten, 5age 2 (~-388)
“Heretofore, an oral request by one of
my subordinates has been made to the Comp-
troller of Public Accounts for material shown
on a franchise tax report and this has been
followed by a formal written request dated
April 17, 1969(see attached copy). It was
my thought and opinion that Attorney General
Opinion M-295 clearly applied to the Commis-
sioner of Insurance as well as to the State
Securities Commissioner .I’
It is the opinion of this office that this question
is answered by Attorney General Opinion M-295.
Since the Commissioner of Insurance is an officer
of this State, and since Article 1.09 (a), Texas
ifnsurance Code, Vernon’s Civil Statutes, says he
. . . shall be. charged with the primary responsibility
of administering, enforcing, and carrying out the pro-
visions of the Insurance Code under the supervision of
the Board. , . . ” he is entitled to request of and receive
from the. State Comptroller of Public Accounts copies of
franchise tax reports made by corporations to the said
Comptroller as is provided by Article 12.10, Vernon’s
Civil Statutes.
SUMMARY
The Commissioner of Insurance, being an
“Officer of the State charged with the en-
forcement of its laws,” pursuant to Article
1.09 (a), of the Texas Insurance Code, and
within the meaning of Article 12.10, Title
122A, Taxation-General, V.C.S., is entitled
to request of and to receive from the State
Comptroller of Public Accounts of the State
-1919-
Mr. Clay Cotten,.page 3 (M-388)
of Texas copies of franchise tax reports
made 'by corporations to the Comptroller.
FAT:dc
Prepared by Fisher A. Tyler
Assistant Attorney General
APPROVED:
OPINION COMMITTEE
Kerns Taylor, Chairman
George Kelton, Vice-Chairman
Jack Goodman
John Banks
Jim Swearlngen
James,Broadhurst
W. V. Geppert
Staff I&gal A,sslstant
Hawthorne Phillips
Executive Assistant
-1920-