Tex. Tax Code § 322.2022

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 322.2022 - Tax Information
(a) Except as otherwise provided by this section, the comptroller on request shall provide to a taxing entity:
(1) information relating to the amount of tax paid to the entity under this chapter during the preceding or current calendar year by each person doing business in the area included in the entity who annually remits to the comptroller state and local sales tax payments of more than $5,000; and
(2) any other information as provided by this section.
(b) The comptroller on request shall provide to a taxing entity information relating to the amount of tax paid to the entity under this chapter during the preceding or current calendar year by each person doing business in an area included in the entity, as defined by the entity, that is part of:
(1) an interlocal agreement;
(2) a revenue sharing agreement;
(3) any other agreement similar to those listed in Subdivisions (1) and (2); or
(4) any area defined by the entity for the purpose of economic forecasting.
(c) The comptroller shall provide the information under Subsection (b) as an aggregate total for all persons doing business in the defined area without disclosing individual tax payments.
(d) If the request for information under Subsection (b) involves not more than three persons doing business in the defined area who remit taxes under this chapter, the comptroller shall refuse to provide the information to the taxing entity unless the comptroller receives permission from each of the persons allowing the comptroller to provide the information to the entity as requested.
(e) A separate request for information under this section must be made in writing by the governing body of the taxing entity each year.
(f) Information received by a taxing entity under this section is confidential, is not open to public inspection, and may be used only for the purpose of economic forecasting, for internal auditing of a tax paid to the entity under this chapter, or for the purpose described by Subsection (g).
(g) Information received by a taxing entity under Subsection (b) may be used by the entity to assist in determining revenue sharing under a revenue sharing agreement or other similar agreement.
(h) The comptroller may set and collect from a taxing entity reasonable fees to cover the expense of compiling and providing information under this section.
(i) Notwithstanding Chapter 551, Government Code, the governing body of a taxing entity is not required to confer with one or more employees or a third party in an open meeting to receive information or question the employees or third party regarding the information received by the entity under this section.

Tex. Tax Code § 322.2022

Amended by: Acts 2011, 82nd Leg., R.S., Ch. 140 (S.B. 758), Sec. 2, eff. September 1, 2011
Added by Acts 2009, 81st Leg., R.S., Ch. 1360 (S.B. 636), Sec. 7, eff. September 1, 2009.