Texas Tax Code
§ 322.2022 — TAX INFORMATION
TX § 322.2022Title 3. LOCAL TAXATION · Part C. LOCAL SALES AND USE TAXES · Ch. 322. SALES AND USE TAXES FOR SPECIAL PURPOSE TAXING AUTHORITIES · Art. C. ADMINISTRATION OF TAXES
Statute text
View on source(a)Except as otherwise provided by this section, the comptroller on request shall provide to a taxing entity:
(1)information relating to the amount of tax paid to the entity under this chapter during the preceding or current calendar year by each person doing business in the area included in the entity who annually remits to the comptroller state and local sales tax payments of more than $5,000; and
(2)any other information as provided by this section.
(b)The comptroller on request shall provide to a taxing entity information relating to the amount of tax paid to the entity under this chapter during the preceding or current calendar year by each person doing business in an area included in the entity, as defined by the entity, that is part of:
(1)an interlocal agreement;
(2)a revenue sharing agreement;
…
Legislative history
Acts 2011, 82nd Leg., R.S., Ch. 140 (S.B. 758), Sec. 2, eff. September 1, 2011.