By: Carona S.B. No. 613
A BILL TO BE ENTITLED
AN ACT
1-1 relating to the disclosure of certain records maintained or
1-2 obtained by the comptroller of public accounts of the State of
1-3 Texas.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 2101.037, Government Code, is amended by
1-6 adding Subsection (c) to read as follows:
1-7 (c) It is an affirmative defense to prosecution under
1-8 Section 552.352(a) that the comptroller, the project director,
1-9 another officer or employee of the comptroller, or an independent
1-10 contractor of the comptroller acted in reliance upon a
1-11 determination made by a state agency about the confidentiality of
1-12 information supplied by the agency to the project director under
1-13 Subsection (b).
1-14 SECTION 2. Section 111.006, Tax Code, is amended by amending
1-15 Subsection (a) and adding Subsections (f) and (g) to read as
1-16 follows:
1-17 (a) The following matter is confidential and may not be used
1-18 publicly, opened to public inspection, or disclosed except as
1-19 permitted by this section [under Subsection (b), (d), or (e)]:
1-20 (1) a federal tax return or federal tax return
1-21 information required to have been submitted to the comptroller with
1-22 a state tax return or report; and
1-23 (2) all information secured, derived, or obtained by
1-24 the comptroller or the attorney general during the course of an
2-1 examination of the taxpayer's books, records, papers, officers, or
2-2 employees, including an examination of the business affairs,
2-3 operations, source of income, profits, losses, or expenditures of
2-4 the taxpayer.
2-5 (f) Subsection (a)(2) does not apply to information obtained
2-6 by the comptroller or the attorney general during an examination of
2-7 a governmental body, as that term is defined in Section 552.003,
2-8 Government Code.
2-9 (g) Information made confidential by Subsection (a)(2) that
2-10 relates to a taxpayer's responsibilities under Chapter 153 may be
2-11 examined by an official of another state or of the United States
2-12 if:
2-13 (1) the official has information that would assist the
2-14 comptroller in administering Chapter 153;
2-15 (2) the comptroller is conducting or may conduct an
2-16 examination or a criminal investigation of the taxpayer that is the
2-17 subject of the information made confidential by Subsection (a)(2);
2-18 and
2-19 (3) a reciprocal agreement exists allowing the
2-20 comptroller to examine information under the control of the
2-21 official in a manner substantially equivalent to the official's
2-22 access to information under this subsection.
2-23 SECTION 3. Subsection (c), Section 151.027, Tax Code, is
2-24 amended to read as follows:
2-25 (c) This section does not prohibit:
2-26 (1) the examination of information, if authorized by
3-1 the comptroller, by another state officer or law enforcement
3-2 officer, by a tax official of another state, by a tax official of
3-3 the United Mexican States, or by an official of the United States
3-4 if a reciprocal agreement exists;
3-5 (2) the delivery to a taxpayer, or a taxpayer's
3-6 authorized representative, of a copy of a report or other paper
3-7 filed by the taxpayer under this chapter;
3-8 (3) the publication of statistics classified to
3-9 prevent the identification of a particular report or items in a
3-10 particular report;
3-11 (4) the use of records, reports, or information
3-12 secured, derived, or obtained by the attorney general or the
3-13 comptroller in an action under this chapter against the same
3-14 taxpayer who furnished the information;
3-15 (5) the delivery to a successor, receiver, executor,
3-16 administrator, assignee, or guarantor of a taxpayer of information
3-17 about items included in the measure and amounts of any unpaid tax
3-18 or amounts of tax, penalties, and interest required to be
3-19 collected; [or]
3-20 (6) the delivery of information to an eligible
3-21 municipality in accordance with Section 321.3022; or
3-22 (7) the release of information in or derived from a
3-23 record, report, or other instrument required to be furnished under
3-24 this chapter by a governmental body, as that term is defined in
3-25 Section 552.003, Government Code.
3-26 SECTION 4. This Act takes effect September 1, 1999.
4-1 SECTION 5. The importance of this legislation and the
4-2 crowded condition of the calendars in both houses create an
4-3 emergency and an imperative public necessity that the
4-4 constitutional rule requiring bills to be read on three several
4-5 days in each house be suspended, and this rule is hereby suspended.