| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 87R1082 SRA-F | |
| 2 | 2 | By: Perry S.B. No. 159 | |
| 3 | 3 | ||
| 4 | 4 | ||
| 5 | 5 | A BILL TO BE ENTITLED | |
| 6 | 6 | AN ACT | |
| 7 | 7 | relating to the use of information obtained by a person from the | |
| 8 | 8 | comptroller that relates to a taxpayer subject to an audit by the | |
| 9 | 9 | comptroller. | |
| 10 | 10 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 11 | 11 | SECTION 1. Section 111.0075(b), Tax Code, is amended to | |
| 12 | 12 | read as follows: | |
| 13 | 13 | (b) A person who obtains information described by | |
| 14 | 14 | Subsection (a) and who is not a taxpayer to whom the information | |
| 15 | 15 | relates may not, before the 30th [sixth] day after the date the | |
| 16 | 16 | comptroller made the information available to the person, use the | |
| 17 | 17 | information for the direct solicitation of business or employment | |
| 18 | 18 | for pecuniary gain. | |
| 19 | 19 | SECTION 2. The change in law made by this Act applies only | |
| 20 | 20 | to the use of information obtained by a person on or after the | |
| 21 | 21 | effective date of this Act. The use of information obtained by a | |
| 22 | 22 | person before the effective date of this Act is governed by the law | |
| 23 | 23 | in effect on the date the information was obtained, and the former | |
| 24 | 24 | law is continued in effect for that purpose. | |
| 25 | 25 | SECTION 3. This Act takes effect September 1, 2021. |