Provision of a state flag delivered to next of kin of a deceased peace officer is laid out in Texas Occupation Code 1701.161.
(a) If the next of kin of a deceased peace officer requests a state flag, the commission shall:
(1) provide a state flag, at no cost to the next of kin, if the peace officer was:
(A) a current peace officer at the time of the officer's death; or
(B) an honorably retired peace officer who voluntarily terminated employment with a law enforcement agency of this state or a political subdivision of this state; and
(2) notify the office of the governor of the death of the peace officer.
(b) The commission may apply for and accept gifts and grants from public and private entities on behalf of the Texas peace officer flag account.
(c) The commission shall deposit any gift or grant accepted by the commission under Subsection (b) to the credit of the Texas peace officer flag account. The Texas peace officer flag account is a special account in the general revenue fund. Money in the account may be appropriated only to the commission for the purpose of implementing this section. Interest earned on money in the Texas peace officer flag account shall be credited to the account.