Texas Government Code - Section 552.025. Tax Rulings And Opinions
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§ 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, § 1, eff. Sept. 1, 1993.
Section: 552.011 552.012 552.021 552.022 552.0225 552.023 552.024 552.025 552.026 552.027 552.028 552.029 552.101 552.102 552.103
Last modified: August 11, 2007
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