Does a certified copy of a Texas Comptroller document need to be notarized to be valid?

Subject

Govt Document/Record — Certified Copy Of Comptroller'S Document Does Not Need To Be Notarized

Source

• STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=SST
• Opinion: https://star.comptroller.texas.gov/view/9407L1330G14

Plain-English Summary

This is a general notice from the Texas Comptroller's Legal Counsel, not a private ruling answering one taxpayer's specific tax question. It addresses a recurring authenticity concern: someone questioned whether a certified copy of a document maintained by the Comptroller's office — such as a Certificate of Account Status — was valid because it lacked a notary stamp.

The Comptroller's office clarifies that notarization is not required. A document that is signed and sealed by the records custodian of the Comptroller of Public Accounts is a self-authenticating public record under the applicable rule of evidence governing (1) domestic public documents under seal and (2) certified copies of public records. Because the seal and custodian's signature already establish authenticity, a notary adds nothing and is unnecessary for this type of official record.

What This Means For You

Businesses and individuals relying on Comptroller certificates

If you (or a bank, buyer, or other third party) receive a certified copy of a document from the Texas Comptroller's office — for example, a Certificate of Account Status used in a business sale, loan, or dissolution — you can rely on it as authentic based on the custodian's signature and seal alone. You do not need to also obtain a notarization before the document will be accepted.

Accountants and tax professionals

If a client or counterparty pushes back on a Comptroller-issued certified document because "it's not notarized," this notice is useful backup: certified copies of official records bearing the custodian's seal are self-authenticating, so notarization is not a legal prerequisite to acceptance in official or private transactions.

Q&A

Q: Does a certified copy of a document from the Texas Comptroller's office need to be notarized to be considered valid?
A: No. A document signed and sealed by the Comptroller's records custodian is self-authenticating and does not require notarization under applicable rules of evidence.

Q: Is this notice specific to one taxpayer's situation, or is it a general policy statement?
A: It reads as a general notice about the Comptroller office's own recordkeeping and authentication practices, addressed to a party who had questioned a certified document's authenticity — it is not a private ruling resolving one taxpayer's particular tax liability.

Citations

• Tex. R. of Civ. Evid. 902 (self-authentication of domestic public documents under seal, and of certified copies of public records) — as quoted in the ruling text below.

Original ruling text

July 20, 1994

To the **:

It has come to my attention that the authenticity of a certified copy of a
public document maintained by this office has been questioned due to the fact
that it is not notarized. I am writing to notify you that properly certified
copies of documents maintained by this office are not required to be notarized
under applicable state or federal law. A person accepting a document signed and
sealed by the records custodian of the Comptroller of Public Accounts may rely
on such document without any need for notarization.

See the following Rule of Civil Evidence, which says:

Extrinsic evidence of authenticity as a condition precedent to
admissibility is not required with respect to the following:

(1) Domestic Public Documents Under Seal. A document bearing a seal
purporting to be that of the United States, or of any State, district,
Commonwealth, territory, or insular possession thereof, or the Panama
Canal Zone, or the Trust Territory of the Pacific Islands, or of a
political subdivision, department, officer, or agency thereof and a
signature purporting to be an attestation or execution.

(4) Certified Copies of Public Records. A copy of an official record or
report or entry therein, or of a document authorized by law to be recorded
or filed and actually recorded or filed in a public office, including data
compilations in any form, certified as correct by the custodian or other
person authorized to make the certification, by certificate complying with
paragraph (1), (2) or (3) of this rule or complying with any statute or
other rule prescribed by the Supreme Court pursuant to statutoryauthority.

Tex. R. of Civ. Evid. 902 (emphasis added). A Certificate of Account Status,
signed by the custodian of records of the Comptroller of Public Accounts and
issued under seal, is selfauthenticating under this rule. The acceptance of
certified public documents is common practice in official business as well as
private transactions. A notary public serves no purpose relative to the
certification of official records of this type.

I hope this alleviates your concerns. If you have any questions, please call me
at 1-800-53 1-5441, extension 3-3889 or write to me at the above address.

Sincerely,

John Christian
Legal Counsel

NOTE: Previous Accession Number 9407827L