Tex. Tax Code § 151.026 · Subchapter B. ADMINISTRATION AND RECORDS
OUT-OF-STATE RECORDS.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
A taxpayer is entitled to keep or store the taxpayer's records outside this state. If the comptroller requests to examine a record kept or stored outside this state, the taxpayer shall bring the record into this state for the examination or permit the comptroller to examine the record at the out-of-state location.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1549, 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.151.htm
- Text hash
- sha256 6e268fc46e90aa031d24a478d88ca67c77d6bd061aa94d4e20a38c2836580922
- 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.