78S20031 CBH-F
By: Swinford H.B. No. 20
A BILL TO BE ENTITLED
AN ACT
relating to the audit of certain tax settlements.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Chapter 321, Government Code, is amended by
adding Section 321.0138 to read as follows:
Sec. 321.0138. AUDIT OF STATE TAX SETTLEMENT. (a) This
section applies to a settlement of:
(1) a claim for a tax, a penalty, or interest imposed
by Title 2, Tax Code, if the amount the taxpayer is required to pay
under the settlement is more than $10,000 less than the amount the
comptroller claimed the taxpayer owed before the date of the
settlement;
(2) a claim for a refund or credit of a tax, a penalty,
or interest imposed by Title 2, Tax Code, if the amount of the
refund or credit under the settlement exceeds $10,000; or
(3) a taxpayer suit under Chapter 112, Tax Code, in
which the amount to be paid to or refunded or credited to the
taxpayer under the settlement exceeds $10,000.
(b) The state auditor may audit a tax settlement to which
this section applies. In determining whether this section applies
and in conducting the audit, the state auditor is entitled to access
to information related to the settlement to the same extent the
state auditor would be entitled under Section 321.013 if the
information were in a department or entity that is subject to audit.
(c) Notwithstanding any other law, including Sections
111.006, 151.027, and 171.206, Tax Code, the legislative audit
committee may release the name of a taxpayer that is subject to a
settlement to which this section applies and the amount of the
relief the taxpayer received as a result of the settlement. The
legislative audit committee may not release any other information
made confidential by those laws or other law.
SECTION 2. This Act takes effect December 1, 2003.