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.
Acts 1981, 67th Leg., p. 1502, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1995, 74th Leg., ch. 175, Sec. 1, eff. Sept. 1, 1995; Acts 1995, 74th Leg., ch. 351, Sec. 4, eff. Sept. 1, 1995; Acts 1997, 75th Leg., ch. 165, Sec. 29.10, eff. Sept. 1, 1997; Acts 1997, 75th Leg., ch. 1040, Sec. 4, eff. Sept. 1, 1997; Acts 1999, 76th Leg., ch. 1218, Sec. 2, eff. Sept. 1, 1999.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495), Sec. 2, eff. September 1, 2009.
Acts 2011, 82nd Leg., R.S., Ch. 68 (S.B. 934), Sec. 11, eff. September 1, 2011.
Acts 2011, 82nd Leg., R.S., Ch. 145 (H.B. 11), Sec. 1, eff. September 1, 2011.
Acts 2019, 86th Leg., R.S., Ch. 1332 (H.B. 4542), Sec. 2, eff. September 1, 2019.
Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 396, eff. September 1, 2019.

Source: Section 111.006 — Confidentiality of Information, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­111.­htm#111.­006 (accessed Jun. 5, 2024).

111.001
Comptroller to Collect Taxes
111.002
Comptroller’s Rules
111.003
Comptroller’s Investigations
111.004
Power to Examine Records and Persons
111.005
Governmental Entities to Cooperate
111.006
Confidentiality of Information
111.007
Criminal Penalties for Disclosing Federal Tax Information
111.008
Deficiency Determination
111.009
Redetermination
111.010
Suit to Recover Taxes
111.011
Tax Collections and Reports by Businesses
111.012
Security for the Payment of Taxes
111.013
Evidence: Tax Claims
111.014
Evidence: Copies of Graphic Matter
111.015
Remedies Cumulative
111.016
Payment to the State of Tax Collections
111.017
Seizure and Sale of Property
111.018
Notice of Sale of Seized Property
111.019
Sale of Seized Property
111.020
Tax Collection on Termination of Business
111.0021
Application to Other Taxes and Fees
111.021
Notice to Holders of and Levy Upon Assets Belonging to Delinquent
111.0022
Application to Other Laws Administered by Comptroller
111.022
Jeopardy Determination
111.023
Written Authorization
111.024
Liability in Fraudulent Transfers
111.025
Delinquent Taxpayer Financial Records
111.0034
Advanced Database System for Audits
111.0035
Advanced Database System for Tax Collections
111.0036
Out-of-state Audits
111.0041
Records
111.0042
Sampling in Auditing
111.0043
General Audit and Prehearing Powers
111.0044
Special Procedures for Third-party Orders and Subpoenas
111.0045
Use of Outside Personnel
111.0046
Permit or License
111.0047
Suspension and Revocation of Permit or License
111.0048
Reissued or New Permit or License After Revocation or Suspension
111.0049
Appeals
111.051
Reports and Payments
111.052
Form of Report
111.053
Filing Dates: Weekends and Holidays
111.054
Timely Filing: Mail Delivery
111.055
Timely Filing: Diligence
111.057
Extension for Filing Report
111.058
Filing Extension Because of Natural Disaster
111.059
Oath Not Required
111.060
Interest on Delinquent Tax
111.061
Penalty on Delinquent Tax or Tax Reports
111.062
Acceptance of Credit Cards for Payment of Certain Taxes and Fees
111.063
Penalty for Failure to Use Electronic Transfers and Filings
111.064
Interest on Refund or Credit
111.0075
Provision of Information Relating to Tax Audits
111.0081
When Payment Is Required
111.101
Settlement
111.0102
Suit Challenging Collection Action
111.102
Settlement on Redetermination
111.103
Settlement of Penalty and Interest Only
111.104
Refunds
111.105
Tax Refund: Hearing
111.106
Tax Refund: Notice of Intent to Bypass Hearing
111.107
When Refund or Credit Is Permitted
111.108
Recovery of Refund or Credit
111.109
Tax Refund for Wages Paid to Employee Receiving Aid to Families with Dependent Children
111.110
Tax Credit for Real Property Contributed to an Institution of Higher Education
111.201
Assessment Limitation
111.202
Suit Limitation
111.203
Agreements to Extend Period of Limitation
111.204
Beginning of Period of Limitation
111.205
Exception to Assessment Limitation
111.206
Exception to Limitation: Determination Resulting from Administrative Proceeding
111.207
Tolling of Limitation Period
111.251
Assignment on Payment by Third Person
111.252
Notice to Taxpayer
111.253
Venue for Enforcement of Assigned Claims
111.254
Reassignment
111.255
Recording of Assignment
111.351
Wireless Equipment for Auditors
111.352
Computer and Wireless Equipment for Enforcement Staff
111.353
Advanced Scanners for Field Offices
111.00452
Employment of Investigators
111.00455
Contested Cases Conducted by State Office of Administrative Hearings
111.00457
Information Relating to Other Permit or License Requirements
111.0511
Restricted or Conditional Payments to Comptroller Prohibited
111.0611
Personal Liability for Fraudulent Tax Evasion
111.0625
Electronic Transfer of Certain Payments
111.0626
Electronic Filing of Certain Reports
111.1042
Tax Refund: Informal Review
111.2051
Assessment When Refund Claimed

Accessed:
Jun. 5, 2024

§ 111.006’s source at texas​.gov