Texas Tax Code

§ 171.206 — CONFIDENTIAL INFORMATION

TX § 171.206Title 2. STATE TAXATION · Part F. FRANCHISE TAX; CREDITS · Ch. 171. FRANCHISE TAX · Art. E. REPORTS AND RECORDS

Statute text

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Except as provided by Section 171.207, the following information is confidential and may not be made open to public inspection:

(1)information that is obtained from a record or other instrument that is required by this chapter to be filed with the comptroller; or

(2)information, including information about the business affairs, operations, profits, losses, cost of goods sold, compensation, or expenditures of a taxable entity, obtained by an examination of the books and records, officers, partners, trustees, agents, or employees of a taxable entity on which a tax is imposed by this chapter. Acts 1981, 67th Leg., p. 1702, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by:

Legislative history

Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3), Sec. 7, eff. January 1, 2008.