Tex. Tax Code § 112.202 · Subchapter E. SUIT AFTER REDETERMINATION
RECORDS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
A person shall produce, in connection with a suit under this subchapter, sufficient records and supporting documentation appropriate to the tax for the transactions in question to substantiate and enable verification of the person's claim relating to the amount of the tax, penalty, or interest that has been assessed or collected, as required by Section 111.0041.
Notes and commentary — not statutory text
History
Added by Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080), Sec. 10, eff. September 1, 2021.
Amended by:
Acts 2025, 89th Leg., R.S., Ch. 138 (S.B. 266), Sec. 10, eff. May 24, 2025.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.112.htm
- Text hash
- sha256 81cb1ea4647192835dd0efde66f90ac6e13fbe0998226eb20706d37c98a0939a
- 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
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
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.