Tex. Tax Code § 171.210

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 171.210 - Permitted Use of Confidential Information
(a) To enforce this chapter, the comptroller or attorney general may use information made confidential by this chapter.
(b) The comptroller or attorney general may authorize the use of the confidential information in a judicial proceeding in which the state is a party. The comptroller or attorney general may authorize examination of the confidential information by:
(1) another state officer of this state;
(2) a law enforcement official of this state; or
(3) a tax official of another state or an official of the federal government if the other state or the federal government has a reciprocal arrangement with this state.

Tex. Tax Code § 171.210

Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3), Sec. 7, eff. January 1, 2008
Acts 1981, 67th Leg., p. 1703, ch. 389, Sec. 1, eff. Jan. 1, 1982.