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

Tex. Tax Code § 111.0075: PROVISION OF INFORMATION RELATING TO TAX AUDITS.

(a) This section applies to information that:
(1) relates to a taxpayer that the comptroller is auditing or intends to audit;
(2) is considered public information under Chapter 552, Government Code; and
(3) is requested from the comptroller by a person under Chapter 552, Government Code.
(b) Notwithstanding Section 552.221(a), Government Code, the comptroller may not provide information described by Subsection (a) of this section to a person other than the taxpayer to whom the information relates earlier than the 14th day after the date the comptroller mails the notice of intent to audit to the taxpayer.
(c) Repealed by Acts 2021, 87th Leg., R.S., Ch. 828 (H.B. 2857), Sec. 3, eff. September 1, 2021.
(d) Repealed by Acts 2021, 87th Leg., R.S., Ch. 828 (H.B. 2857), Sec. 3, eff. September 1, 2021.
(e) Repealed by Acts 2021, 87th Leg., R.S., Ch. 828 (H.B. 2857), Sec. 3, eff. September 1, 2021.
(f) Repealed by Acts 2021, 87th Leg., R.S., Ch. 828 (H.B. 2857), Sec. 3, eff. September 1, 2021.
Added by Acts 2005, 79th Leg., Ch. 689 (S.B. 263), Sec. 1, eff. September 1, 2005.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 828 (H.B. 2857), Sec. 1, eff. September 1, 2021.
Acts 2021, 87th Leg., R.S., Ch. 828 (H.B. 2857), Sec. 2, eff. September 1, 2021.
Acts 2021, 87th Leg., R.S., Ch. 828 (H.B. 2857), Sec. 3, eff. September 1, 2021.

Where this section sits in the code

TAX CODE
TITLE 2. STATE TAXATION
SUBTITLE B. ENFORCEMENT AND COLLECTION
CHAPTER 111. COLLECTION PROCEDURES
SUBCHAPTER A. COLLECTION DUTIES AND POWERS

(a) This section applies to information that:

(1) relates to a taxpayer that the comptroller is auditing or intends to audit;

(2) is considered public information under Chapter 552, Government Code; and

(3) is requested from the comptroller by a person under Chapter 552, Government Code.

(b) Notwithstanding Section 552.221(a), Government Code, the comptroller may not provide information described by Subsection (a) of this section to a person other than the taxpayer to whom the information relates earlier than the 14th day after the date the comptroller mails the notice of intent to audit to the taxpayer.

(d) Repealed by Acts 2021, 87th Leg., R.S., Ch. 828 (H.B. 2857), Sec. 3, eff. September 1, 2021.

(e) Repealed by Acts 2021, 87th Leg., R.S., Ch. 828 (H.B. 2857), Sec. 3, eff. September 1, 2021.

(f) Repealed by Acts 2021, 87th Leg., R.S., Ch. 828 (H.B. 2857), Sec. 3, eff. September 1, 2021.

Added by Acts 2005, 79th Leg., Ch. 689 (S.B. 263), Sec. 1, eff. September 1, 2005.

Amended by:

Acts 2021, 87th Leg., R.S., Ch. 828 (H.B. 2857), Sec. 1, eff. September 1, 2021.

Acts 2021, 87th Leg., R.S., Ch. 828 (H.B. 2857), Sec. 2, eff. September 1, 2021.

Acts 2021, 87th Leg., R.S., Ch. 828 (H.B. 2857), Sec. 3, eff. September 1, 2021.

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

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