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Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Tax Code § 111.0034: ADVANCED DATABASE SYSTEM FOR AUDITS.

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Where this section sits in the code
  1. TAX CODE
  2. TITLE 2. STATE TAXATION
  3. SUBTITLE B. ENFORCEMENT AND COLLECTION
  4. CHAPTER 111. COLLECTION PROCEDURES
  5. SUBCHAPTER A. COLLECTION DUTIES AND POWERS

(a) The comptroller shall develop an advanced electronic audit database system for use by the comptroller's audit division. The system must:

(1) centralize management of audit transaction data;

(2) enhance the quality control of data; and

(3) be compatible with other data systems of the state.

(b) The comptroller may contract with a vendor to develop or implement the system.

(c) If the comptroller contracts with a vendor to develop or implement the system, the comptroller must protect any confidential information provided to the vendor. A person who receives confidential information under this section and each employee or agent of that person is subject to the same prohibitions against disclosure of the information, and the same penalties and sanctions for improper disclosure, that apply to the comptroller.

Added by Acts 2001, 77th Leg., ch. 1272, Sec. 5.01, eff. June 15, 2001.

Collected 2026-08-27T01:47:41Z. Source file · JSON

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