Sec. 155.155. 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. 59, eff. June 7, 1991. Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.102, eff. Sept. 1, 1997.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 155 - Cigars and Tobacco Products Tax
Subchapter E. Enforcement of Tax
Section 155.144. Comptroller's Report
Section 155.1445. Sale of Seized Tobacco Products
Section 155.145. Forfeiture Proceeding
Section 155.1451. Disposition of Forfeited Property
Section 155.146. Photographic Evidence in Cases Involving Seized Tobacco Products
Section 155.150. Seizure or Sale No Defense
Section 155.151. Waiver Permitted
Section 155.152. Payment to Treasury