Tex. Tax Code § 152.103 · Subchapter F. PENALTIES
FAILURE TO KEEP RECORDS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
Text of subsec. (a) as amended by Acts 1993, 73rd Leg., ch. 29, Sec. 10
(a) A seller commits an offense if he fails to make and retain complete records for the period of four years as provided by this chapter.
Text of subsec. (a) as amended by Acts 1993, 73rd Leg., ch. 587, Sec. 25
(a) A seller commits an offense if the seller fails to make and retain complete records for the period of four years as provided by Subchapter D.
(b) An offense under this section is a Class C misdemeanor.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1595, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 29, Sec. 10, eff. Oct. 1, 1993; Acts 1993, 73rd Leg., ch. 587, Sec. 25, eff. Oct. 1, 1993; Acts 2001, 77th Leg., ch. 442, Sec. 19, eff. Sept. 1, 2001.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.152.htm
- Text hash
- sha256 141c4511eaf14b7a7e67afef7e38559e48c719f3e142d7dfdb5dda8c8a8371df
- 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.