Texas Tax Code
§ 111.006 — CONFIDENTIALITY OF INFORMATION
TX § 111.006Title 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 following matter is confidential and may not be used publicly, opened to public inspection, or disclosed except as permitted by this section:
(1)a federal tax return or federal tax return information required to have been submitted to the comptroller with a state tax return or report; and
(2)all information secured, derived, or obtained by the comptroller or the attorney general during the course of an examination of the taxpayer's books, records, papers, officers, or employees, including an examination of the business affairs, operations, source of income, profits, losses, or expenditures of the taxpayer.
(b)All information made confidential in this title may not be subject to subpoena directed to the comptroller or the attorney general except in a judicial or an administrative proceeding in which this state, another state, or the federal government is a party.
(c)The comptroller or the attorney general may:
(1)use information or records made confidential by this title to enforce:
…
Legislative history
Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495), Sec. 2, eff. September 1, 2009. Acts 2011, 82nd Leg., R.S., Ch. 68 (S.B. 934), Sec. 11, eff. September 1, 2011. Acts 2011, 82nd Leg., R.S., Ch. 145 (H.B. 11), Sec. 1, eff. September 1, 2011. Acts 2019, 86th Leg., R.S., Ch. 1332 (H.B. 4542), Sec. 2, eff. September 1, 2019. Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 396, eff. September 1, 2019.