Texas Code § 1207.021

AUTHORITY TO DEPOSIT WITH COMPTROLLER
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Sec. 1207.021. AUTHORITY TO DEPOSIT WITH COMPTROLLER. (a) An issuer is entitled to deposit with the comptroller an amount of money equal to the sum of:
(1) the principal amount of the bonds, notes, or other obligations to be refunded;
(2) the interest that will accrue on those bonds, notes, or other obligations computed to the due date or redemption date; and
(3) any required redemption premium.
(b) At the time a deposit is made under Subsection (a), the issuer shall deliver to the comptroller a certified copy of the proceedings that authorize the issuance of the obligations to be refunded, or a certified excerpt from those proceedings, that clearly shows:
(1) each amount of interest and the date on which that amount of interest is due on the obligations to be refunded;
(2) the date the principal is subject to redemption; and
(3) the name and address of the paying agent.
(c) The comptroller may rely on a certificate by the issuer as to the amount of the charges made by the paying agent.

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