By: Carona S.B. No. 613
99S0418/1
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) or 552.353(a) that the comptroller, the project
1-9 director, another officer or employee of the comptroller, or an
1-10 independent contractor of the comptroller acted in reliance upon:
1-11 (1) a determination made by a state agency about the
1-12 confidentiality of information supplied by the agency to the
1-13 project director under Subsection (b); or
1-14 (2) a written interpretation of Chapter 552 contained
1-15 in an opinion of the attorney general issued under Subchapter G of
1-16 that chapter.
1-17 SECTION 2. Section 111.006, Tax Code, is amended by amending
1-18 Subsection (a) and adding Subsections (f) and (g) to read as
1-19 follows:
1-20 (a) The following matter is confidential and may not be used
1-21 publicly, opened to public inspection, or disclosed except as
1-22 permitted by this section [under Subsection (b), (d), or (e)]:
1-23 (1) a federal tax return or federal tax return
1-24 information required to have been submitted to the comptroller with
2-1 a state tax return or report; and
2-2 (2) all information secured, derived, or obtained by
2-3 the comptroller or the attorney general during the course of an
2-4 examination of the taxpayer's books, records, papers, officers, or
2-5 employees, including an examination of the business affairs,
2-6 operations, source of income, profits, losses, or expenditures of
2-7 the taxpayer.
2-8 (f) Subsection (a)(2) does not apply to information obtained
2-9 by the comptroller or the attorney general during an examination of
2-10 a governmental body, as that term is defined in Section 552.003,
2-11 Government Code.
2-12 (g) Information made confidential by Subsection (a)(2) that
2-13 relates to a taxpayer's responsibilities under Chapter 153 may be
2-14 examined by an official of another state or of the United States
2-15 if:
2-16 (1) the official has information that would assist the
2-17 comptroller in administering Chapter 153;
2-18 (2) the comptroller is conducting or may conduct an
2-19 examination or a criminal investigation of the taxpayer that is the
2-20 subject of the information made confidential by Subsection (a)(2);
2-21 and
2-22 (3) a reciprocal agreement exists allowing the
2-23 comptroller to examine information under the control of the
2-24 official in a manner substantially equivalent to the official's
2-25 access to information under this subsection.
2-26 SECTION 3. Subsection (c), Section 151.027, Tax Code, is
3-1 amended to read as follows:
3-2 (c) This section does not prohibit:
3-3 (1) the examination of information, if authorized by
3-4 the comptroller, by another state officer or law enforcement
3-5 officer, by a tax official of another state, by a tax official of
3-6 the United Mexican States, or by an official of the United States
3-7 if a reciprocal agreement exists;
3-8 (2) the delivery to a taxpayer, or a taxpayer's
3-9 authorized representative, of a copy of a report or other paper
3-10 filed by the taxpayer under this chapter;
3-11 (3) the publication of statistics classified to
3-12 prevent the identification of a particular report or items in a
3-13 particular report;
3-14 (4) the use of records, reports, or information
3-15 secured, derived, or obtained by the attorney general or the
3-16 comptroller in an action under this chapter against the same
3-17 taxpayer who furnished the information;
3-18 (5) the delivery to a successor, receiver, executor,
3-19 administrator, assignee, or guarantor of a taxpayer of information
3-20 about items included in the measure and amounts of any unpaid tax
3-21 or amounts of tax, penalties, and interest required to be
3-22 collected; [or]
3-23 (6) the delivery of information to an eligible
3-24 municipality in accordance with Section 321.3022; or
3-25 (7) the release of information in or derived from a
3-26 record, report, or other instrument required to be furnished under
4-1 this chapter by a governmental body, as that term is defined in
4-2 Section 552.003, Government Code.
4-3 SECTION 4. This Act takes effect September 1, 1999.
4-4 SECTION 5. The importance of this legislation and the
4-5 crowded condition of the calendars in both houses create an
4-6 emergency and an imperative public necessity that the
4-7 constitutional rule requiring bills to be read on three several
4-8 days in each house be suspended, and this rule is hereby suspended.