Texas Tax Code

§ 171.210 — PERMITTED USE OF CONFIDENTIAL INFORMATION

TX § 171.210Title 2. STATE TAXATION · Part F. FRANCHISE TAX; CREDITS · Ch. 171. FRANCHISE TAX · Art. E. REPORTS AND RECORDS

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(a)To enforce this chapter, the comptroller or attorney general may use information made confidential by this chapter.

(b)The comptroller or attorney general may authorize the use of the confidential information in a judicial proceeding in which the state is a party. The comptroller or attorney general may authorize examination of the confidential information by:

(1)another state officer of this state;

(2)a law enforcement official of this state; or

(3)a tax official of another state or an official of the federal government if the other state or the federal government has a reciprocal arrangement with this state. Acts 1981, 67th Leg., p. 1703, 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.