S.B. No. 873
 
 
 
 
AN ACT
  relating to disclosure by the comptroller to the purchaser of a
  business of the amount of tax due.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 111.020, Tax Code, is amended by
  amending Subsection (c) and adding Subsection (c-1) to read as
  follows:
         (c)  The purchaser of a business may request, on an affidavit
  or other form prescribed by the comptroller, that the comptroller
  issue a certificate stating that no tax is due or issue a statement
  of the amount required to be paid before a certificate may be
  issued.  The comptroller shall issue the certificate or statement
  within 60 days after receiving the request or within 60 days after
  the day on which the records of the former owner of the business are
  made available for audit, whichever period expires later, but in
  either event the comptroller shall issue the certificate or
  statement within 90 days after the date of receiving the request.
         (c-1)  Section 111.006(a) does not apply to the disclosure of
  information under Subsection (c).
         SECTION 2.  This Act takes effect September 1, 2021.
 
 
 
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
         I hereby certify that S.B. No. 873 passed the Senate on    
  March 30, 2021, by the following vote:  Yeas 31, Nays 0.
 
 
  ______________________________
  Secretary of the Senate    
 
         I hereby certify that S.B. No. 873 passed the House on        
  May 24, 2021, by the following vote:  Yeas 145, Nays 0, one present
  not voting.
 
 
  ______________________________
  Chief Clerk of the House   
 
 
 
  Approved:
 
  ______________________________ 
              Date
 
 
  ______________________________ 
            Governor