Texas § 154.414 RECIPROCAL AGREEMENTS.

Texas Statutes

§ 154.414 — RECIPROCAL AGREEMENTS.

Texas § 154.414

Code TXTax Code

This text of Texas § 154.414 (RECIPROCAL AGREEMENTS.) 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. § 154.414 (2026).

Text

Sec. 154.414. RECIPROCAL AGREEMENTS.

(a)The comptroller may enter into a reciprocal agreement with a tax official of another state or an official of the United States allowing the exchange of information received by, recorded by, prepared by, furnished to, or collected by the comptroller with respect to the investigation and enforcement of this chapter for any tax, penalty, interest, fine, forfeiture, or offense.

(b)This section does not permit the exchange of information made confidential by this chapter.

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Sec. 154.414. RECIPROCAL AGREEMENTS. (a) The comptroller may enter into a reciprocal agreement with a tax official of another state or an official of the United States allowing the exchange of information received by, recorded by, prepared by, furnished to, or collected by the comptroller with respect to the investigation and enforcement of this chapter for any tax, penalty, interest, fine, forfeiture, or offense.
(b) This section does not permit the exchange of information made confidential by this chapter.