| 3 | 2 | | |
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| 4 | 3 | | |
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| 5 | 4 | | A BILL TO BE ENTITLED |
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| 6 | 5 | | AN ACT |
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| 7 | 6 | | relating to the use of information obtained by a person from the |
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| 8 | 7 | | comptroller that relates to a taxpayer subject to an audit by the |
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| 9 | 8 | | comptroller. |
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| 10 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 10 | | SECTION 1. Section 111.0075(b), Tax Code, is amended to |
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| 12 | 11 | | read as follows: |
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| 13 | 12 | | (b) A person who obtains information described by |
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| 14 | 13 | | Subsection (a) and who is not a taxpayer to whom the information |
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| 15 | 14 | | relates may not, before the 30th [sixth] day after the date the |
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| 16 | 15 | | comptroller made the information available to the person, use the |
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| 17 | 16 | | information for the direct solicitation of business or employment |
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| 18 | 17 | | for pecuniary gain. |
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| 19 | 18 | | SECTION 2. The change in law made by this Act applies only |
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| 20 | 19 | | to the use of information obtained by a person on or after the |
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| 21 | 20 | | effective date of this Act. The use of information obtained by a |
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| 22 | 21 | | person before the effective date of this Act is governed by the law |
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| 23 | 22 | | in effect on the date the information was obtained, and the former |
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| 24 | 23 | | law is continued in effect for that purpose. |
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| 25 | 24 | | SECTION 3. This Act takes effect September 1, 2019. |
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