Sec. 552.025. TAX RULINGS AND OPINIONS. (a) A governmental body with taxing authority that issues a written determination letter, technical advice memorandum, or ruling that concerns a tax matter shall index the letter, memorandum, or ruling by subject matter.
(b) On request, the governmental body shall make the index prepared under Subsection (a) and the document itself available to the public, subject to the provisions of this chapter.
(c) Subchapter C does not authorize withholding from the public or limiting the availability to the public of a written determination letter, technical advice memorandum, or ruling that concerns a tax matter and that is issued by a governmental body with taxing authority.
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.
Structure Texas Statutes
Title 5 - Open Government; Ethics
Chapter 552 - Public Information
Subchapter B. Right of Access to Public Information
Section 552.021. Availability of Public Information
Section 552.0215. Right of Access to Certain Information After 75 Years
Section 552.022. Categories of Public Information; Examples
Section 552.0221. Employee or Trustee of Public Employee Pension System
Section 552.0222. Disclosure of Contracting Information
Section 552.0225. Right of Access to Investment Information
Section 552.023. Special Right of Access to Confidential Information
Section 552.024. Electing to Disclose Address and Telephone Number
Section 552.025. Tax Rulings and Opinions
Section 552.026. Education Records
Section 552.027. Exception: Information Available Commercially; Resource Material
Section 552.028. Request for Information From Incarcerated Individual