| |
| |
| |
|
|
AN ACT
|
|
|
relating to certain information regarding taxpayers subject to an |
|
|
audit that is provided to members of the public. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. The heading to Section 111.0075, Tax Code, is |
|
|
amended to read as follows: |
|
|
Sec. 111.0075. PROVISION [USE] OF INFORMATION RELATING TO |
|
|
TAX AUDITS. |
|
|
SECTION 2. Sections 111.0075(a) and (b), Tax Code, are |
|
|
amended to read as follows: |
|
|
(a) This section applies to information that: |
|
|
(1) relates to a taxpayer that the comptroller is |
|
|
auditing or intends to audit; |
|
|
(2) is considered public information under Chapter |
|
|
552, Government Code; and |
|
|
(3) is requested from [made available by] the |
|
|
comptroller by [to] a person [who requested that information] under |
|
|
Chapter 552, Government Code. |
|
|
(b) Notwithstanding Section 552.221(a), Government Code, |
|
|
the comptroller may not provide [A person who obtains] information |
|
|
described by Subsection (a) of this section to a person other than |
|
|
the [and who is not a] 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 [may not, before the sixth |
|
|
day after the date the comptroller made the information available |
|
|
to the person, use the information for the direct solicitation of |
|
|
business or employment for pecuniary gain]. |
|
|
SECTION 3. Sections 111.0075(c), (d), (e), and (f), Tax |
|
|
Code, are repealed. |
|
|
SECTION 4. The repeal by this Act of Section 111.0075(d), |
|
|
Tax Code, does not affect the imposition of a penalty under that |
|
|
section for conduct occurring before the effective date of this |
|
|
Act. For purposes of this section, conduct occurs before the |
|
|
effective date of this Act if any element of the conduct subject to |
|
|
the imposition of the penalty occurs before that date. Conduct |
|
|
occurring before the effective date of this Act is governed by the |
|
|
law in effect when the conduct occurred, and the former law is |
|
|
continued in effect for that purpose. |
|
|
SECTION 5. The change in law made by this Act applies only |
|
|
to information requested by a person under Chapter 552, Government |
|
|
Code, on or after the effective date of this Act. Information |
|
|
requested before the effective date of this Act is governed by the |
|
|
law in effect on the date the information was requested, and the |
|
|
former law is continued in effect for that purpose. |
|
|
SECTION 6. This Act takes effect September 1, 2021. |
| |
| |
| |
______________________________ |
______________________________ |
| |
President of the Senate |
Speaker of the House |
| |
| |
|
|
I certify that H.B. No. 2857 was passed by the House on April |
|
|
30, 2021, by the following vote: Yeas 129, Nays 12, 2 present, not |
|
|
voting; and that the House concurred in Senate amendments to H.B. |
|
|
No. 2857 on May 28, 2021, by the following vote: Yeas 135, Nays 10, |
|
|
2 present, not voting. |
|
|
|
|
|
______________________________ |
|
|
Chief Clerk of the House |
| |
|
|
I certify that H.B. No. 2857 was passed by the Senate, with |
|
|
amendments, on May 27, 2021, by the following vote: Yeas 31, Nays |
|
|
0. |
|
|
|
|
|
______________________________ |
|
|
Secretary of the Senate |
|
|
APPROVED: __________________ |
|
|
Date |
|
|
|
|
|
__________________ |
|
|
Governor |