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

Tex. Tax Code § 171.206: CONFIDENTIAL INFORMATION.

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Where this section sits in the code
  1. TAX CODE
  2. TITLE 2. STATE TAXATION
  3. SUBTITLE F. FRANCHISE TAX; CREDITS
  4. CHAPTER 171. FRANCHISE TAX
  5. SUBCHAPTER E. REPORTS AND RECORDS

Except as provided by Section 171.207, the following information is confidential and may not be made open to public inspection:

(1) information that is obtained from a record or other instrument that is required by this chapter to be filed with the comptroller; or

(2) information, including information about the business affairs, operations, profits, losses, cost of goods sold, compensation, or expenditures of a taxable entity, obtained by an examination of the books and records, officers, partners, trustees, agents, or employees of a taxable entity on which a tax is imposed by this chapter.

Acts 1981, 67th Leg., p. 1702, ch. 389, Sec. 1, eff. Jan. 1, 1982.

Amended by:

Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3), Sec. 7, eff. January 1, 2008.

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

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