Tex. Tax Code § 111.0075

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.

Section 111.0075 - Provision of Information Relating to Tax Audits

(a) This section applies to information that:

(1) relates to a taxpayer that the comptroller is auditing or intends to audit;

(2) is considered public information under Chapter 552, Government Code; and

(3) is requested from the comptroller by a person under Chapter 552, Government Code.

(b) Notwithstanding Section 552.221(a), Government Code, the comptroller may not provide information described by Subsection (a) of this section to a person other than the taxpayer to whom the information relates earlier than the 14th day after the date the comptroller mails the notice of intent to audit to the taxpayer.

(c) Repealed by Acts 2021, 87th Leg., R.S., Ch. 828 (H.B. 2857), Sec. 3, eff. September 1, 2021.

(d) Repealed by Acts 2021, 87th Leg., R.S., Ch. 828 (H.B. 2857), Sec. 3, eff. September 1, 2021.

(e) Repealed by Acts 2021, 87th Leg., R.S., Ch. 828 (H.B. 2857), Sec. 3, eff. September 1, 2021.

(f) Repealed by Acts 2021, 87th Leg., R.S., Ch. 828 (H.B. 2857), Sec. 3, eff. September 1, 2021.

Tex. Tax Code § 111.0075

Acts 2021, 87th Leg., R.S., Ch. 828 (H.B. 2857), Sec. 3, eff. September 1, 2021

Acts 2021, 87th Leg., R.S., Ch. 828 (H.B. 2857), Sec. 2, eff. September 1, 2021

Amended by: Acts 2021, 87th Leg., R.S., Ch. 828 (H.B. 2857), Sec. 1, eff. September 1, 2021

Added by Acts 2005, 79th Leg., Ch. 689 (S.B. 263), Sec. 1, eff. September 1, 2005.