Bill Text: TX SB1651 | 2021-2022 | 87th Legislature | Introduced
Bill Title: Relating to the availability under the public information law of certain information related to a tax audit.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2021-03-24 - Referred to Business & Commerce [SB1651 Detail]
Download: Texas-2021-SB1651-Introduced.html
87R12488 SMT-D | ||
By: Perry | S.B. No. 1651 |
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relating to the availability under the public information law of | ||
certain information related to a tax audit. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Subchapter C, Chapter 552, Government Code, is | ||
amended by adding Section 552.1255 to read as follows: | ||
Sec. 552.1255. EXCEPTION: INFORMATION RELATING TO TAX | ||
AUDITS. (a) Except as provided by this section, information that | ||
relates to a taxpayer the comptroller is auditing or intends to | ||
audit is excepted from the requirements of Section 552.021. | ||
(b) The exception to disclosure provided by Subsection (a) | ||
does not apply after the comptroller completes the audit. | ||
(c) The comptroller shall disclose information described by | ||
Subsection (a) to the taxpayer or the taxpayer's designated | ||
representative. A disclosure under this subsection is not a | ||
voluntary disclosure for purposes of Section 552.007. | ||
SECTION 2. Section 111.0075, Tax Code, is repealed. | ||
SECTION 3. The changes in law made by this Act apply only to | ||
a request for public information received on or after the effective | ||
date of this Act. | ||
SECTION 4. This Act takes effect September 1, 2021. |