Central Power and Light Co. v. Sharp

Central Power and Light Company (“CP&L”) requested a partial tax refund of its 1990 franchise taxes. The State Comptroller of Public Accounts (“the Comptroller”) denied the refund. CP&L filed a tax refund suit in district court, seeking judicial review of the Comptroller’s order on numerous grounds, including that section 171.109(b) 1 of the Texas Tax Code violates the state constitutional prohibition against delegation of legislative power to outside authority. See Tex. Const, art. Ill, § 1 (“The Legislative power of this State shall be vested in a Senate and House of Representatives ....…