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CHAPTER 689 S.B. No. 263 1 AN ACT 2 relating to use of certain information relating to tax audits; 3 providing penalties. 4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 5 SECTION 1. Subchapter A, Chapter 111, Tax Code, is amended 6 by adding Section 111.0075 to read as follows: 7 Sec. 111.0075. USE OF INFORMATION RELATING TO TAX AUDITS. 8 (a) This section applies to information that: 9 (1) relates to a taxpayer that the comptroller is 10 auditing or intends to audit; 11 (2) is considered public information under Chapter 12 552, Government Code; and 13 (3) is made available by the comptroller to a person 14 who requested that information under Chapter 552, Government Code. 15 (b) A person who obtains information described by 16 Subsection (a) and who is not a taxpayer to whom the information 17 relates may not, before the sixth day after the date the comptroller 18 made the information available to the person, use the information 19 for the direct solicitation of business or employment for pecuniary 20 gain. 21 (c) If a direct solicitation of business or employment for 22 pecuniary gain is made by mail or by delivery by common or contract 23 car rier, the postmark or the receipt mark of the common or contract 24 carrier is primafacie evidence of the date the information was used
Reference the current page of this Legislative Document.
Texas. Legislature. Senate.79th Texas Legislature, Regular Session, Senate Bill 263, Chapter 689,
legislative document,
June 17, 2005;
[Austin, Texas].
(https://texashistory.unt.edu/ark:/67531/metapth157712/m1/1/:
accessed May 21, 2024),
University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu;
crediting UNT Libraries Government Documents Department.