1-1 By: Carona S.B. No. 613
1-2 (In the Senate - Filed February 19, 1999; February 22, 1999,
1-3 read first time and referred to Committee on State Affairs;
1-4 March 8, 1999, reported favorably, as amended, by the following
1-5 vote: Yeas 7, Nays 0; March 8, 1999, sent to printer.)
1-6 COMMITTEE AMENDMENT NO. 1 By: Cain
1-7 Amend S.B. No. 613 as follows:
1-8 SECTION 1. Section 2101.037, Government Code, is amended by
1-9 adding Subsection (c) to read as follows:
1-10 (c) It is an affirmative defense to prosecution under
1-11 Section 552.352(a) that the comptroller, the project director,
1-12 another officer or employee of the comptroller, or an independent
1-13 contractor of the comptroller acted in reliance upon a
1-14 determination made by a state agency about the confidentiality of
1-15 information supplied by the agency to the project director under
1-16 Subsection (b).
1-17 A BILL TO BE ENTITLED
1-18 AN ACT
1-19 relating to the disclosure of certain records maintained or
1-20 obtained by the comptroller of public accounts of the State of
1-21 Texas.
1-22 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-23 SECTION 1. Section 2101.037, Government Code, is amended by
1-24 adding Subsection (c) to read as follows:
1-25 (c) It is an affirmative defense to prosecution under
1-26 Section 552.352(a) or 552.353(a) that the comptroller, the project
1-27 director, another officer or employee of the comptroller, or an
1-28 independent contractor of the comptroller acted in reliance upon:
1-29 (1) a determination made by a state agency about the
1-30 confidentiality of information supplied by the agency to the
1-31 project director under Subsection (b); or
1-32 (2) a written interpretation of Chapter 552 contained
1-33 in an opinion of the attorney general issued under Subchapter G of
1-34 that chapter.
1-35 SECTION 2. Section 111.006, Tax Code, is amended by amending
1-36 Subsection (a) and adding Subsections (f) and (g) to read as
1-37 follows:
1-38 (a) The following matter is confidential and may not be used
1-39 publicly, opened to public inspection, or disclosed except as
1-40 permitted by this section [under Subsection (b), (d), or (e)]:
1-41 (1) a federal tax return or federal tax return
1-42 information required to have been submitted to the comptroller with
1-43 a state tax return or report; and
1-44 (2) all information secured, derived, or obtained by
1-45 the comptroller or the attorney general during the course of an
1-46 examination of the taxpayer's books, records, papers, officers, or
1-47 employees, including an examination of the business affairs,
1-48 operations, source of income, profits, losses, or expenditures of
1-49 the taxpayer.
1-50 (f) Subsection (a)(2) does not apply to information obtained
1-51 by the comptroller or the attorney general during an examination of
1-52 a governmental body, as that term is defined in Section 552.003,
1-53 Government Code.
1-54 (g) Information made confidential by Subsection (a)(2) that
1-55 relates to a taxpayer's responsibilities under Chapter 153 may be
1-56 examined by an official of another state or of the United States
1-57 if:
1-58 (1) the official has information that would assist the
1-59 comptroller in administering Chapter 153;
1-60 (2) the comptroller is conducting or may conduct an
1-61 examination or a criminal investigation of the taxpayer that is the
1-62 subject of the information made confidential by Subsection (a)(2);
1-63 and
2-1 (3) a reciprocal agreement exists allowing the
2-2 comptroller to examine information under the control of the
2-3 official in a manner substantially equivalent to the official's
2-4 access to information under this subsection.
2-5 SECTION 3. Subsection (c), Section 151.027, Tax Code, is
2-6 amended to read as follows:
2-7 (c) This section does not prohibit:
2-8 (1) the examination of information, if authorized by
2-9 the comptroller, by another state officer or law enforcement
2-10 officer, by a tax official of another state, by a tax official of
2-11 the United Mexican States, or by an official of the United States
2-12 if a reciprocal agreement exists;
2-13 (2) the delivery to a taxpayer, or a taxpayer's
2-14 authorized representative, of a copy of a report or other paper
2-15 filed by the taxpayer under this chapter;
2-16 (3) the publication of statistics classified to
2-17 prevent the identification of a particular report or items in a
2-18 particular report;
2-19 (4) the use of records, reports, or information
2-20 secured, derived, or obtained by the attorney general or the
2-21 comptroller in an action under this chapter against the same
2-22 taxpayer who furnished the information;
2-23 (5) the delivery to a successor, receiver, executor,
2-24 administrator, assignee, or guarantor of a taxpayer of information
2-25 about items included in the measure and amounts of any unpaid tax
2-26 or amounts of tax, penalties, and interest required to be
2-27 collected; [or]
2-28 (6) the delivery of information to an eligible
2-29 municipality in accordance with Section 321.3022; or
2-30 (7) the release of information in or derived from a
2-31 record, report, or other instrument required to be furnished under
2-32 this chapter by a governmental body, as that term is defined in
2-33 Section 552.003, Government Code.
2-34 SECTION 4. This Act takes effect September 1, 1999.
2-35 SECTION 5. The importance of this legislation and the
2-36 crowded condition of the calendars in both houses create an
2-37 emergency and an imperative public necessity that the
2-38 constitutional rule requiring bills to be read on three several
2-39 days in each house be suspended, and this rule is hereby suspended.
2-40 * * * * *