General Provisions — Statutory Authority of the Comptroller
Payments to Debtors

The Comptroller’s office is generally prohibited from issuing a warrant or initiating an electronic funds transfer to a person who has been properly reported to the Comptroller’s office as being indebted to the state or having a tax delinquency.

The Comptroller’s office is also prohibited from issuing a warrant or initiating an electronic funds transfer to the person’s assignee if the assignment became effective after the person became indebted to the state or incurred a tax delinquency.

See “Persons Indebted to the State” for more information.

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