Tex. Tax Code § 156.152 · Subchapter D. REPORTS AND PAYMENTS
ACCESS TO BOOKS AND RECORDS.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
After the comptroller gives reasonable notice to a person that the comptroller intends to inspect the books or records of the person, the comptroller has access to the person's books or records necessary for the comptroller to determine the correctness of a report filed under this chapter or the amount of taxes due under this chapter.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1687, 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.156.htm
- Text hash
- sha256 e06984a5c1e8cda500ff8920ed099d2defe6f4003cf0522530a474c43b74420e
- 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.