Texas Tax Code
§ 111.0036 — OUT-OF-STATE AUDITS
TX § 111.0036Title 2. STATE TAXATION · Part B. ENFORCEMENT AND COLLECTION · Ch. 111. COLLECTION PROCEDURES · Art. A. COLLECTION DUTIES AND POWERS
Statute text
View on source(a)The comptroller may contract with one or more appropriate persons to perform tax audits in any state that is not covered by a comptroller field office. A contract may provide for a person to perform tax audits in more than one state.
(b)Subject to Subsection (c), the amount of compensation paid to a person performing tax audits under this section is equal to the product of:
(1)the percentage stated in the contract between the comptroller and the person; and
(2)the amount of revenue collected from taxpayers by the comptroller, after all available administrative and judicial appeals are exhausted, as a result of those audits.
(c)The maximum percentage rate stated in a contract may not exceed 12 percent. In addition, the amount of compensation paid to a person under Subsection (b) may not exceed the maximum amount, if any, stated in the contract between the comptroller and the person.
(d)The comptroller may pay compensation to a person under this section periodically at the times specified in the contract between the comptroller and the person. The comptroller shall determine the amount of a periodic payment in accordance with Subsections (b) and (c). In computing the amount under Subsection (b)(2), the comptroller may include a case only if the case:
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Legislative history
Acts 2007, 80th Leg., R.S., Ch. 937 (H.B. 3560), Sec. 1.109, eff. September 1, 2007.