Amend Floor Amendment No. 29 to CSHB 7 by striking the text of
the amendment and substituting the following:
Amend CSHB 7 by adding the following appropriately numbered
ARTICLE to the bill and renumbering subsequent ARTICLES
accordingly:
ARTICLE ____. INTEGRITY AND DISCLOSURE IN THE
STATE TAX SYSTEM
SECTION __.01. Chapter 321, Government Code, is amended by
adding Section 321.0138 to read as follows:
Sec. 321.0138. REVIEW OF STATE TAX SETTLEMENTS AND OTHER
DECISIONS. (a) This section applies to:
(1) a settlement of a claim for a tax, refund, or
credit of a tax, penalty, or interest imposed by Title 2, Tax Code;
(2) a settlement of a taxpayer suit under Chapter 112,
Tax Code; or
(3) any circumstance in which a taxpayer received a
warrant, offset, check, payment, or credit from the comptroller or
comptroller's office arising from the filing of a tax return with
the state.
(b) The state auditor and the committee shall review the
comptroller's records of all tax refunds, credits, payments,
warrants, offsets, checks, and settlements for the preceding six
years from the effective date of this section. The state auditor
and the committee may review the comptroller's records of all tax
refunds, credits, payments, warrants, offsets, checks, and
settlements that occur following the effective date of this
section. Notwithstanding any other law, in reviewing these tax
refunds, credits, payments, warrants, offsets, checks, and
settlements, the state auditor and the committee are entitled to
access to related information to the same extent they would be
entitled under Section 321.013 if the information were in a
department or entity that is subject to audit. In accordance with
Section 321.013(h), neither the state auditor nor the committee may
conduct audits of private entities concerning the collection or
remittance of taxes or fees to this state.
(c) Within six months following the effective date of this
section, the comptroller shall provide to the state auditor
information relating to tax refunds, credits, payments, warrants,
offsets, checks, and settlements made in the past six years as
requested by the state auditor. Commencing February 1, 2004, on a
monthly basis, the comptroller shall provide to the state auditor
information designated by the state auditor relating to tax
refunds, credits, payments, warrants, offsets, checks, and
settlements to which this section applies.
(d) A review by the state auditor under this section is
considered an audit for purposes of the application of Section
552.116, relating to confidentiality of audit working papers.
Information obtained or possessed by the state auditor or the
committee that is confidential under law when in the possession of
the comptroller remains confidential while in the possession of the
state auditor or committee, except as provided by Subsection (e).
(e) The committee shall determine the manner in which the
state auditor shall report information obtained pursuant to
Subsection (b). The report may include any information obtained
during the review, except that the report may not be formatted in a
manner or include any information that discloses or effectively
discloses the specific identity of an individual or taxpayer. The
report must state the information by category or by numeric
pseudonym and may include other information maintained by the Texas
Ethics Commission.
(f) Except as provided by Subsection (e), this section does
not affect any other law relating to confidentiality of information
relating to tax information, including Sections 111.006, 151.027,
and 171.206, Tax Code.
(g) This section does not affect any other law relating to
release of information for legislative purposes, including Section
552.008, Government Code.
SECTION __.02. This article takes effect February 1, 2004.