{"data":{"id":"us-tx/tex.-tax-code-111.0075","jurisdiction":"us-tx","citation":"Tex. Tax Code § 111.0075","heading":"PROVISION OF INFORMATION RELATING TO TAX AUDITS.","body":"(a) This section applies to information that:\n(1) relates to a taxpayer that the comptroller is auditing or intends to audit;\n(2) is considered public information under Chapter 552, Government Code; and\n(3) is requested from the comptroller by a person under Chapter 552, Government Code.\n(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earlier than the 14th day after the date the comptroller mails the notice of intent to audit to the taxpayer.\n(c) Repealed by Acts 2021, 87th Leg., R.S., Ch. 828 (H.B. 2857), Sec. 3, eff. September 1, 2021.\n(d) Repealed by Acts 2021, 87th Leg., R.S., Ch. 828 (H.B. 2857), Sec. 3, eff. September 1, 2021.\n(e) Repealed by Acts 2021, 87th Leg., R.S., Ch. 828 (H.B. 2857), Sec. 3, eff. September 1, 2021.\n(f) Repealed by Acts 2021, 87th Leg., R.S., Ch. 828 (H.B. 2857), Sec. 3, eff. September 1, 2021.\nAdded by Acts 2005, 79th Leg., Ch. 689 (S.B. 263), Sec. 1, eff. September 1, 2005.\nAmended by:\nActs 2021, 87th Leg., R.S., Ch. 828 (H.B. 2857), Sec. 1, eff. September 1, 2021.\nActs 2021, 87th Leg., R.S., Ch. 828 (H.B. 2857), Sec. 2, eff. September 1, 2021.\nActs 2021, 87th Leg., R.S., Ch. 828 (H.B. 2857), Sec. 3, eff. September 1, 2021.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE B. ENFORCEMENT AND COLLECTION","CHAPTER 111. COLLECTION PROCEDURES","SUBCHAPTER A. COLLECTION DUTIES AND POWERS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.111.htm#111.0075","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"52603d5c44358abefb75d9164034305a2a918bd8fa1c284ab27fa5285117eb78","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-111.007","next":"us-tx/tex.-tax-code-111.008"},"notice":"GroundRules: Original legal text. Not legal advice."}