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Statutes » Texas » Tax Code » Chapter 154

Tex. Tax Code § 154.414

This is the official text of Tex. Tax Code § 154.414, part of Texas’s Tax Code — governs state and local taxation.

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§ 154.414. RECIPROCAL AGREEMENTS.

Official statutory text

(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.

Status: in_force · Read it on the official government site

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