Tex. Tax Code § 155.155

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 155.155 - 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.

Tex. Tax Code § 155.155

Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.102, eff. Sept. 1, 1997
Added by Acts 1991, 72nd Leg., ch. 409, Sec. 59, eff. June 7, 1991.