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A BILL TO BE ENTITLED
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AN ACT
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relating to the availability under the public information law of |
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certain information related to a tax audit. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter C, Chapter 552, Government Code, is |
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amended by adding Section 552.1255 to read as follows: |
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Sec. 552.1255. EXCEPTION: INFORMATION RELATING TO TAX |
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AUDITS. (a) Except as provided by this section, information that |
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relates to a taxpayer the comptroller is auditing or intends to |
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audit is excepted from the requirements of Section 552.021. |
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(b) The exception to disclosure provided by Subsection (a) |
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does not apply after the comptroller completes the audit. |
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(c) The comptroller shall disclose information described by |
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Subsection (a) to the taxpayer or the taxpayer's designated |
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representative. A disclosure under this subsection is not a |
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voluntary disclosure for purposes of Section 552.007. |
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SECTION 2. Section 111.0075, Tax Code, is repealed. |
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SECTION 3. The changes in law made by this Act apply only to |
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a request for public information received on or after the effective |
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date of this Act. |
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SECTION 4. This Act takes effect September 1, 2021. |