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

Tex. Tax Code § 155.155: RECIPROCAL AGREEMENTS.

Where this section sits in the code

TAX CODE
TITLE 2. STATE TAXATION
SUBTITLE E. SALES, EXCISE, AND USE TAXES
CHAPTER 155. CIGARS AND TOBACCO PRODUCTS TAX
SUBCHAPTER E. ENFORCEMENT OF TAX

(a) The comptroller may enter into a reciprocal agreement with a tax official of another state or an official of the United States allowing the exchange of information received by, recorded by, prepared by, furnished to, or collected by the comptroller with respect to the investigation and enforcement of this chapter for any tax, penalty, interest, fine, forfeiture, or offense.

(b) This section does not permit the exchange of information made confidential by this chapter.

Added by Acts 1991, 72nd Leg., ch. 409, Sec. 59, eff. June 7, 1991. Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.102, eff. Sept. 1, 1997.

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

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