| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the confidentiality and use of information related to a |
|
|
taxpayer subject to audit by the comptroller. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 111.006, Tax Code, is amended by |
|
|
amending Subsection (a) and adding Subsection (j) to read as |
|
|
follows: |
|
|
(a) The following matter is confidential and may not be used |
|
|
publicly, opened to public inspection, or disclosed except as |
|
|
permitted by this section: |
|
|
(1) a federal tax return or federal tax return |
|
|
information required to have been submitted to the comptroller with |
|
|
a state tax return or report; [and] |
|
|
(2) all information secured, derived, or obtained by |
|
|
the comptroller or the attorney general during the course of an |
|
|
examination of the taxpayer's books, records, papers, officers, or |
|
|
employees, including an examination of the business affairs, |
|
|
operations, source of income, profits, losses, or expenditures of |
|
|
the taxpayer; and |
|
|
(3) information that identifies a taxpayer the |
|
|
comptroller is auditing or intends to audit, including the name, |
|
|
address, telephone number, electronic mail address, taxpayer |
|
|
identification number, or employer identification number of the |
|
|
taxpayer or an owner, director, officer, or employee of the |
|
|
taxpayer. |
|
|
(j) Information made confidential by Subsection (a)(3) may |
|
|
be disclosed to the taxpayer or to a person designated by the |
|
|
taxpayer. |
|
|
SECTION 2. Section 111.0075(b), Tax Code, is amended to |
|
|
read as follows: |
|
|
(b) A person who obtains information described by |
|
|
Subsection (a) and who is not a taxpayer to whom the information |
|
|
relates may not [, before the sixth day after the date the
|
|
|
comptroller made the information available to the person,] use the |
|
|
information for the direct solicitation of business or employment |
|
|
for pecuniary gain. |
|
|
SECTION 3. Section 111.0075(c), Tax Code, is repealed. |
|
|
SECTION 4. Section 111.0075, Tax Code, as amended by this |
|
|
Act, applies only to the use of information on or after the |
|
|
effective date of this Act. The use of information before the |
|
|
effective date of this Act is governed by the law in effect on the |
|
|
date the information was used, and the former law is continued in |
|
|
effect for that purpose. |
|
|
SECTION 5. This Act takes effect September 1, 2015. |