By: Williams S.B. No. 263
(In the Senate - Filed January 25, 2005; February 3, 2005,
read first time and referred to Committee on Finance;
April 12, 2005, reported favorably by the following vote: Yeas 10,
Nays 0; April 12, 2005, sent to printer.)
A BILL TO BE ENTITLED
AN ACT
relating to use of certain information relating to tax audits;
providing penalties.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter A, Chapter 111, Tax Code, is amended
by adding Section 111.0075 to read as follows:
Sec. 111.0075. USE OF INFORMATION RELATING TO TAX AUDITS.
(a) This section applies to information that:
(1) relates to a taxpayer that the comptroller is
auditing or intends to audit;
(2) is considered public information under Chapter
552, Government Code; and
(3) is made available by the comptroller to a person
who requested that information under Chapter 552, Government Code.
(b) A person who obtains information described by
Subsection (a) and who is not a taxpayer to whom the information
relates may not, before the sixth day after the date the comptroller
made the information available to the person, use the information
for the direct solicitation of business or employment for pecuniary
gain.
(c) If a direct solicitation of business or employment for
pecuniary gain is made by mail or by delivery by common or contract
carrier, the postmark or the receipt mark of the common or contract
carrier is prima facie evidence of the date the information was used
for that solicitation.
(d) A person who violates this section is subject to a civil
penalty of not more than:
(1) $500 for the first violation;
(2) $1,000 for the second violation; and
(3) $3,000 for each subsequent violation.
(e) At the request of the comptroller or the person to whom
the solicitation was directed, the attorney general or the
appropriate district or county attorney may institute and conduct a
suit to collect the penalty authorized by this section and to
restrain the person from continuing to violate this section.
(f) The penalty prescribed by this section is in addition to
any other penalty provided by law.
SECTION 2. This Act applies only to a request for
information under Chapter 552, Government Code, received by the
comptroller of public accounts on or after the effective date of
this Act. A request for information received before the effective
date of this Act is governed by the law in effect on the date the
request was received, and that law is continued in effect for that
purpose.
SECTION 3. This Act takes effect September 1, 2005.
* * * * *