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A BILL TO BE ENTITLED
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AN ACT
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relating to the review by local governmental entities of certain |
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sales and use tax audit reports and audit working papers. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Sections 321.510(c), (d), (e), and (g), Tax |
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Code, are amended to read as follows: |
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(c) Subject to the criteria provided by this section, a |
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municipality or local governmental entity may request a review of |
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all available sales tax returns, [and] reports, audit reports, and |
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audit working papers in the comptroller's possession filed by not |
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more than five individual taxpayers doing business in the |
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municipality or local governmental entity that are included and |
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identified by the municipality or local governmental entity from |
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the information received from the comptroller under Section |
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321.3022 and that relate to a reallocation or refund in an amount |
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described by Subsection (b). |
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(d) The comptroller shall provide the returns, [and] |
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reports, audit reports, and audit working papers requested under |
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Subsection (c) for review regardless of whether the information [in |
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the returns or reports] is confidential under state law, including |
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Sections 111.006 and 151.027. |
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(e) The provision of confidential information to a |
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municipality or local governmental entity under this section does |
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not affect the confidential nature of the information in the |
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returns, [or] reports, audit reports, or audit working papers. A |
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municipality or local governmental entity shall use the information |
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only in a manner that maintains the confidential nature of the |
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information and may not disclose or release the information to the |
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public. |
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(g) Not earlier than the 30th day or later than the 90th day |
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after the date the comptroller receives a request under Subsection |
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(c), the comptroller shall provide the requested returns, [and] |
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reports, audit reports, and audit working papers to the requesting |
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municipality or local governmental entity for review. |
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SECTION 2. The changes in law made by this Act apply only to |
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a request under Section 321.510(f), Tax Code, submitted on or after |
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the effective date of this Act. A request submitted before that date |
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is governed by the law in effect when the request was submitted, and |
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the former law is continued in effect for that purpose. |
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SECTION 3. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2021. |