Tex.
Tax Code Section 111.006
Confidentiality of Information
(a)
The following matter is confidential and may not be used publicly, opened to public inspection, or disclosed except as permitted by this section:(1)
a federal tax return or federal tax return information required to have been submitted to the comptroller with a state tax return or report; and(2)
all information secured, derived, or obtained by the comptroller or the attorney general during the course of an examination of the taxpayer’s books, records, papers, officers, or employees, including an examination of the business affairs, operations, source of income, profits, losses, or expenditures of the taxpayer.(b)
All information made confidential in this title may not be subject to subpoena directed to the comptroller or the attorney general except in a judicial or an administrative proceeding in which this state, another state, or the federal government is a party.(c)
The comptroller or the attorney general may:(1)
use information or records made confidential by this title to enforce:(A)
this title; or(B)
the criminal laws of this state or the United States; or(2)
authorize the use of information or records made confidential by this title in a judicial or an administrative proceeding in which this state, another state, or the federal government is a party.(d)
The comptroller or the attorney general may disclose to a municipality or county the information described by Subsection (a)(2) if:(1)
the information was derived from an examination performed for the purpose of ascertaining compliance with the hotel occupancy tax imposed under Chapter 156 (Hotel Occupancy Tax);(2)
the municipality or county makes a written request for the information;(3)
the municipality or county making the request has imposed a local hotel occupancy tax authorized by Chapter 351 (Municipal Hotel Occupancy Taxes) or 352 (County Hotel Occupancy Taxes), as applicable;(4)
the municipality or county uses the information only for the enforcement or administration of its local hotel occupancy tax; and(5)
to the extent consistent with the use authorized by Subdivision (4), the municipality or county keeps the information confidential as provided by this section.(e)
Information made confidential in this title may be examined by a state officer, a law enforcement officer of this state, a tax official of another state, a tax official of the United Mexican States, an official of the United States, or an authorized representative of any of these officers or officials, if:(1)
the comptroller authorizes the examination; and(2)
for an official or officer of another state, the United States, or the United Mexican States, a reciprocal agreement exists allowing the comptroller to examine tax information under the control of the officer or official in a manner substantially equivalent to the officer’s or official’s access to information under this subsection.(f)
Subsection (a)(2) does not apply to information obtained by the comptroller or the attorney general during an examination of a governmental body, as that term is defined in Section 552.003 (Definitions), Government Code. However, information obtained by the comptroller or the attorney general during an examination of the governmental body that is confidential under law when in the possession of the governmental body remains confidential while in the possession of the comptroller or the attorney general.(g)
Information made confidential by Subsection (a)(2) that relates to a taxpayer’s responsibilities under Chapter 162 (Motor Fuel Taxes) may be examined by an official of another state or of the United States if:(1)
the official has information that would assist the comptroller in administering Chapter 162 (Motor Fuel Taxes);(2)
the comptroller is conducting or may conduct an examination or a criminal investigation of the taxpayer that is the subject of the information made confidential by Subsection (a)(2); and(3)
a reciprocal agreement exists allowing the comptroller to examine information under the control of the official in a manner substantially equivalent to the official’s access to information under this subsection.(h)
The comptroller shall disclose information to a person regarding net sales by quantity, brand, and size that is submitted in a report required under Section 151.462 (Reports by Brewers, Brewpubs, Wholesalers, and Distributors) if:(1)
the person requesting the information holds a permit or license under Chapter 19 (Wholesaler’s Permit), 20 (General Class B Wholesaler’s Permit), 37 (Nonresident Seller’s Permit), 64 (General Distributor’s License), or 66 (Branch Distributor’s License), Alcoholic Beverage Code;(2)
the request relates only to information regarding the sale of a product distributed by the person making the request; and(3)
the comptroller determines that the information reported under Section 151.462 (Reports by Brewers, Brewpubs, Wholesalers, and Distributors) or in accordance with rules adopted under Subsection (j) is sufficiently detailed to protect the confidentiality of sales information relating to products not distributed by the person requesting the information.(i)
A disclosure made under Subsection (h) is not considered a disclosure of competitively sensitive, proprietary, or confidential information.(j)
The comptroller may adopt rules to administer this section, including rules requiring a person requesting information under Subsection (h) to file reports on distributions of the person’s products made to other persons.
Source:
Section 111.006 — Confidentiality of Information, https://statutes.capitol.texas.gov/Docs/TX/htm/TX.111.htm#111.006
(accessed Jun. 5, 2024).