Tex. Tax Code § 111.014 · Subchapter A. COLLECTION DUTIES AND POWERS
EVIDENCE: COPIES OF GRAPHIC MATTER.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A copy of graphic matter is admissible, without further proof, in a judicial or administrative proceeding concerning the administration or enforcement of a tax imposed by this title if:
(1) the copy or information contained in the copy is relevant;
(2) the copy is a reproduction made by a photographic, photostatic, magnetic, or other process that accurately duplicates or forms a durable medium for accurately reproducing the original matter or information contained in the original matter; and
(3) the graphic matter was kept or recorded by the comptroller in the performance of official functions.
(b) "Graphic matter" means a memorandum, entry, report, or other document, a record of information contained in a memorandum, entry, report, or other document, or a record of an action taken by the comptroller.
(c) The admissibility of a copy of graphic matter as allowed under this section does not affect the admissibility of the original matter or other competent evidence offered to show the incorrectness of the copy or of information reflected in the copy.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1504, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.111.htm
- Text hash
- sha256 b67514c585218dc02ebe3426a912fc7c6913c941bca6efdd7aaa51c172921ab7
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.