(a) The comptroller shall develop an advanced electronic audit database system for use by the comptroller’s audit division. The system must:
(1) centralize management of audit transaction data;
(2) enhance the quality control of data; and
(3) be compatible with other data systems of the state.
(b) The comptroller may contract with a vendor to develop or implement the system.

Terms Used In Texas Tax Code 111.0034

  • Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
  • Contract: A legal written agreement that becomes binding when signed.
  • Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005

(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.