(a) To enforce this chapter, the comptroller or attorney general may use information made confidential by this chapter.(b) The comptroller or attorney general may authorize the use of the confidential information in a judicial proceeding in which the state is a party. The comptroller or attorney general may authorize examination of the confidential information by:(1) another state officer of this state;(2) a law enforcement official of this state; or(3) a tax official of another state or an official of the federal government if the other state or the federal government has a reciprocal arrangement with this state. Acts 1981, 67th Leg., p. 1703, ch. 389, Sec. 1, eff. Jan. 1, 1982.Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3), Sec. 7, eff. January 1, 2008.
Texas Legal Code