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A BILL TO BE ENTITLED
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AN ACT
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relating to certain information regarding taxpayers subject to an |
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audit that is provided to members of the public. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. The heading to Section 111.0075, Tax Code, is |
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amended to read as follows: |
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Sec. 111.0075. PROVISION [USE] OF INFORMATION RELATING TO |
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TAX AUDITS. |
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SECTION 2. Sections 111.0075(a) and (b), Tax Code, are |
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amended to read as follows: |
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(a) This section applies to information that: |
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(1) relates to a taxpayer that the comptroller is |
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auditing or intends to audit; |
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(2) is considered public information under Chapter |
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552, Government Code; and |
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(3) is requested from [made available by] the |
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comptroller by [to] a person [who requested that information] under |
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Chapter 552, Government Code. |
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(b) Notwithstanding Section 552.221(a), Government Code, |
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the comptroller may not provide [A person who obtains] information |
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described by Subsection (a) of this section to a person other than |
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the [and who is not a] taxpayer to whom the information relates |
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earlier than the 20th day after the date the comptroller mails the |
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notice of intent to audit to the taxpayer [may not, before the sixth |
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day after the date the comptroller made the information available |
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to the person, use the information for the direct solicitation of |
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business or employment for pecuniary gain]. |
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SECTION 3. Sections 111.0075(c), (d), (e), and (f), Tax |
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Code, are repealed. |
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SECTION 4. The repeal by this Act of Section 111.0075(d), |
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Tax Code, does not affect the imposition of a penalty under that |
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section for conduct occurring before the effective date of this |
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Act. For purposes of this section, conduct occurs before the |
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effective date of this Act if any element of the conduct subject to |
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the imposition of the penalty occurs before that date. Conduct |
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occurring before the effective date of this Act is governed by the |
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law in effect when the conduct occurred, and the former law is |
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continued in effect for that purpose. |
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SECTION 5. The change in law made by this Act applies only |
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to information requested by a person under Chapter 552, Government |
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Code, on or after the effective date of this Act. Information |
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requested before the effective date of this Act is governed by the |
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law in effect on the date the information was requested, and the |
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former law is continued in effect for that purpose. |
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SECTION 6. This Act takes effect September 1, 2021. |