Texas § 111.0075 PROVISION OF INFORMATION RELATING TO TAX AUDITS.

Texas Statutes

§ 111.0075 — PROVISION OF INFORMATION RELATING TO TAX AUDITS.

Texas § 111.0075

Code TXTax Code

This text of Texas § 111.0075 (PROVISION OF INFORMATION RELATING TO TAX AUDITS.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tex. Tax Code Code Ann. § 111.0075 (2026).

Text

Sec. 111.0075. PROVISION 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 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(c)Repealed by Acts 2021, 87th Leg., R.S., Ch. 828 (H.B. 2857 ), Sec. 3, eff.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(d)Repealed by Acts 20

Free access — add to your briefcase to read the full text and ask questions with AI

Sec. 111.0075. PROVISION 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 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(c) Repealed by Acts 2021, 87th Leg., R.S., Ch. 828 (H.B. 2857 ), Sec. 3, eff.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(d) Repealed by Acts 2021, 87th Leg., R.S., Ch. 828 (H.B. 2857 ), Sec. 3, eff.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(e) Repealed by Acts 2021, 87th Leg., R.S., Ch. 828 (H.B. 2857 ), Sec. 3, eff.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(f) Repealed by Acts 2021, 87th Leg., R.S., Ch. 828 (H.B. 2857 ), Sec. 3, eff.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.

Legislative History

Added by Acts 2005, 79th Leg., Ch. 689 (S.B. 263 ), Sec. 1, eff. September 1, 2005. Amended by: Acts 2021, 87th Leg., R.S., Ch. 828 (H.B. 2857 ), Sec. 1, eff. September 1, 2021. Acts 2021, 87th Leg., R.S., Ch. 828 (H.B. 2857 ), Sec. 2, eff. September 1, 2021. Acts 2021, 87th Leg., R.S., Ch. 828 (H.B. 2857 ), Sec. 3, eff. September 1, 2021.