87R1082 SRA-F
By: Perry S.B. No. 159
A BILL TO BE ENTITLED
AN ACT
relating to the use of information obtained by a person from the
comptroller that relates to a taxpayer subject to an audit by the
comptroller.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. 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 30th [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 2. The change in law made by this Act applies only
to the use of information obtained by a person on or after the
effective date of this Act. The use of information obtained by a
person before the effective date of this Act is governed by the law
in effect on the date the information was obtained, and the former
law is continued in effect for that purpose.
SECTION 3. This Act takes effect September 1, 2021.