87R12488 SMT-D
By: Perry S.B. No. 1651
A BILL TO BE ENTITLED
AN ACT
relating to the availability under the public information law of
certain information related to a tax audit.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter C, Chapter 552, Government Code, is
amended by adding Section 552.1255 to read as follows:
Sec. 552.1255. EXCEPTION: INFORMATION RELATING TO TAX
AUDITS. (a) Except as provided by this section, information that
relates to a taxpayer the comptroller is auditing or intends to
audit is excepted from the requirements of Section 552.021.
(b) The exception to disclosure provided by Subsection (a)
does not apply after the comptroller completes the audit.
(c) The comptroller shall disclose information described by
Subsection (a) to the taxpayer or the taxpayer's designated
representative. A disclosure under this subsection is not a
voluntary disclosure for purposes of Section 552.007.
SECTION 2. Section 111.0075, Tax Code, is repealed.
SECTION 3. The changes in law made by this Act apply only to
a request for public information received on or after the effective
date of this Act.
SECTION 4. This Act takes effect September 1, 2021.