Texas Tax Code 155.155 – Reciprocal Agreements
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(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.
Terms Used In Texas Tax Code 155.155
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
- United States: includes a department, bureau, or other agency of the United States of America. See Texas Government Code 311.005