{"data":{"id":"us-tx/tex.-tax-code-171.206","jurisdiction":"us-tx","citation":"Tex. Tax Code § 171.206","heading":"CONFIDENTIAL INFORMATION.","body":"Except as provided by Section 171.207, the following information is confidential and may not be made open to public inspection:\n(1) information that is obtained from a record or other instrument that is required by this chapter to be filed with the comptroller; or\n(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.\nActs 1981, 67th Leg., p. 1702, ch. 389, Sec. 1, eff. Jan. 1, 1982.\nAmended by:\nActs 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3), Sec. 7, eff. January 1, 2008.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE F. FRANCHISE TAX; CREDITS","CHAPTER 171. FRANCHISE TAX","SUBCHAPTER E. REPORTS AND RECORDS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.171.htm#171.206","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"30d4c64776a19f9da4a912421052cd99b9e4bef77fb07e6f078deb2231b8d1c2","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-171.205","next":"us-tx/tex.-tax-code-171.207"},"notice":"GroundRules: Original legal text. Not legal advice."}