Textbox visible = True based on if textbox has value

I have a form with 100+ textboxes and i need the ones that value <> "" to Show. I have added a tag to each one but can not seem to figure it out

i have a add button if the user needs to add more rows (aka textboxes) so at form start they are set to visible = false. Once the user adds x amount of textboxes and leaves the form the newly added boxes go back into .visible = false state.

my code as of right now is:

dim c as control

for each c in me.controls
if typename(c) = "textBox" then
c.visible = (c.Text <> vbNullstring)
end if
next

tried using c.tag = "tb"

nothing either

I attached a test copy, userform is loaded with textbox .visible = false
Control source is Sheet1!D7 , it has text in it
the textbox .tag is set to .tag = "tb"

The goal is when the textbox has a value, .visible = true
referencing the .tag

would diffidently appreciate any help