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78S10335 SMJ-D

By:  Homer                                                        H.B. No. 94 



A BILL TO BE ENTITLED

AN ACT

relating to the confidentiality of certain information that 
identifies taxpayers.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Section 111.006(a), Tax Code, is amended to read 
as follows:     
	(a)  The following matter is confidential and may not be used 
publicly, opened to public inspection, or disclosed except as 
permitted by this section:
		(1)  a federal tax return or federal tax return 
information required to have been submitted to the comptroller with 
a state tax return or report; [and]
		(2)  all information secured, derived, or obtained by 
the comptroller or the attorney general during the course of an 
examination of the taxpayer's books, records, papers, officers, or 
employees, including an examination of the business affairs, 
operations, source of income, profits, losses, or expenditures of 
the taxpayer; and
		(3)  the name or other identifying information of a 
taxpayer whose records are selected for examination by the 
comptroller until the date the comptroller:
			(A)  issues a determination under Section 111.008 
or 111.022; or    
			(B)  credits an amount or issues a refund to the 
taxpayer under Section 111.104.
	SECTION 2.  This Act takes effect November 1, 2003.