Tex. Tax Code § 111.0075
PROVISION OF INFORMATION RELATING TO TAX AUDITS
Texas · Texas Tax Code · Status: effective
Cite this
- Citation
- Tex. Tax Code § 111.0075, PROVISION OF INFORMATION RELATING TO TAX AUDITS, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/574553
- Permanent ID
ys:prov:574553@1- SHA-256
2ce5ee4f9f3541ee2990b3d76ca98f784957027ffbfe992a6d551f6b5169a213
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
(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 requested from the comptroller by a person under Chapter 552, Government Code.
(b) Notwithstanding Section 552.221(a), Government Code, the comptroller may not provide information described by Subsection (a) of this section to a person other than the taxpayer to whom the information relates earlier than the 14th day after the date the comptroller mails the notice of intent to audit to the taxpayer.
(c) Repealed by Acts 2021, 87th Leg., R.S., Ch. 828 (H.B. 2857), Sec. 3, eff. September 1, 2021.
(d) Repealed by Acts 2021, 87th Leg., R.S., Ch. 828 (H.B. 2857), Sec. 3, eff. September 1, 2021.
(e) Repealed by Acts 2021, 87th Leg., R.S., Ch. 828 (H.B. 2857), Sec. 3, eff. September 1, 2021.
(f) Repealed by Acts 2021, 87th Leg., R.S., Ch. 828 (H.B. 2857), Sec. 3, eff. September 1, 2021.