84R11593 BEF-D
By: Bettencourt S.B. No. 1808
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 Section 111.0075(c), Tax Code, is repealed.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.