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Texas Statutes (Last Updated: January 4, 2014) |
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TAX CODE |
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Title 2. STATE TAXATION |
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Subtitle E. SALES, EXCISE, AND USE TAXES |
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Chapter 159. CONTROLLED SUBSTANCES TAX |
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Subchapter A. GENERAL PROVISIONS |
Sec. 159.005. CONFIDENTIAL INFORMATION
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(a) Information provided by a person in a report or return made for purposes of paying a tax imposed by this chapter is confidential.
(b) The comptroller or any other public official or employee commits an offense if he reveals information made confidential by this section to any person other than:
(1) to the comptroller or a public official or employee whose duties involve the administration or collection of the taxes imposed by this chapter; or
(2) in a judicial proceeding involving a tax imposed by this chapter.
(c) An offense under Subsection (b) of this section is a Class A misdemeanor.
(d) Except in a prosecution directly related to a tax imposed by this chapter, information made confidential by this section may not be used in any way in a prosecution of the dealer for whom the report or return is made unless the information is obtained independently of the report or return.