Bill Text: TX SB778 | 2021-2022 | 87th Legislature | Introduced
Bill Title: Relating to the review by local governmental entities of certain sales and use tax audit reports and audit working papers.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2021-03-30 - Left pending in committee [SB778 Detail]
Download: Texas-2021-SB778-Introduced.html
87R2581 BEF-D | ||
By: Hinojosa | S.B. No. 778 |
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relating to the review by local governmental entities of certain | ||
sales and use tax audit reports and audit working papers. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Sections 321.510(c), (d), (e), and (g), Tax | ||
Code, are amended to read as follows: | ||
(c) Subject to the criteria provided by this section, a | ||
municipality or local governmental entity may request a review of | ||
all available sales tax returns, [ |
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audit working papers in the comptroller's possession filed by not | ||
more than five individual taxpayers doing business in the | ||
municipality or local governmental entity that are included and | ||
identified by the municipality or local governmental entity from | ||
the information received from the comptroller under Section | ||
321.3022 and that relate to a reallocation or refund in an amount | ||
described by Subsection (b). | ||
(d) The comptroller shall provide the returns, [ |
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reports, audit reports, and audit working papers requested under | ||
Subsection (c) for review regardless of whether the information [ |
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Sections 111.006 and 151.027. | ||
(e) The provision of confidential information to a | ||
municipality or local governmental entity under this section does | ||
not affect the confidential nature of the information in the | ||
returns, [ |
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municipality or local governmental entity shall use the information | ||
only in a manner that maintains the confidential nature of the | ||
information and may not disclose or release the information to the | ||
public. | ||
(g) Not earlier than the 30th day or later than the 90th day | ||
after the date the comptroller receives a request under Subsection | ||
(c), the comptroller shall provide the requested returns, [ |
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reports, audit reports, and audit working papers to the requesting | ||
municipality or local governmental entity for review. | ||
SECTION 2. The changes in law made by this Act apply only to | ||
a request under Section 321.510(f), Tax Code, submitted on or after | ||
the effective date of this Act. A request submitted before that date | ||
is governed by the law in effect when the request was submitted, and | ||
the former law is continued in effect for that purpose. | ||
SECTION 3. This Act takes effect immediately if it receives | ||
a vote of two-thirds of all the members elected to each house, as | ||
provided by Section 39, Article III, Texas Constitution. If this | ||
Act does not receive the vote necessary for immediate effect, this | ||
Act takes effect September 1, 2021. |