Texas Tax Code - TAX § 111.0034. Advanced Database System for Audits

(a) The comptroller shall develop an advanced electronic audit database system for use by the comptroller's audit division.  The system must:

(b) The comptroller may contract with a vendor to develop or implement the system.

(c) If the comptroller contracts with a vendor to develop or implement the system, the comptroller must protect any confidential information provided to the vendor.  A person who receives confidential information under this section and each employee or agent of that person is subject to the same prohibitions against disclosure of the information, and the same penalties and sanctions for improper disclosure, that apply to the comptroller.