{"data":{"id":"us-tx/tex.-tax-code-171.210","jurisdiction":"us-tx","citation":"Tex. Tax Code § 171.210","heading":"PERMITTED USE OF CONFIDENTIAL INFORMATION.","body":"(a) To enforce this chapter, the comptroller or attorney general may use information made confidential by this chapter.\n(b) The comptroller or attorney general may authorize the use of the confidential information in a judicial proceeding in which the state is a party. The comptroller or attorney general may authorize examination of the confidential information by:\n(1) another state officer of this state;\n(2) a law enforcement official of this state; or\n(3) a tax official of another state or an official of the federal government if the other state or the federal government has a reciprocal arrangement with this state.\nActs 1981, 67th Leg., p. 1703, 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#171.210","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"0a8b178e9b10b05fa5a8081428bce667e6de80962dd5bd05eeba796b6c109615","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-171.209","next":"us-tx/tex.-tax-code-171.211"},"notice":"GroundRules: Original legal text. Not legal advice."}