Sec. 154.414. 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.
Added by Acts 1991, 72nd Leg., ch. 409, Sec. 38, eff. June 7, 1991. Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.67, eff. Sept. 1, 1997.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Subchapter H. Enforcement of Tax
Section 154.404. Comptroller's Report
Section 154.4045. Sale of Seized Cigarettes
Section 154.405. Forfeiture Proceeding
Section 154.406. Disposition of Forfeited Property
Section 154.407. Photographic Evidence in Cases Involving Seized Cigarettes
Section 154.409. Unstamped Cigarettes
Section 154.4095. Deceptive Trade Practice
Section 154.410. Seizure or Sale No Defense
Section 154.411. Waiver Permitted
Section 154.412. Payment to Treasury
Section 154.413. Preferred State Tax Lien