Tex. Tax Code § 158.055 · Subchapter B. IMPOSITION AND COLLECTION OF TAX
RECORDS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
Every manufacturer selling, shipping, or consigning manufactured homes to or for any person in this state shall keep on file for audit purposes for the limitation period records showing:
(1) the identification number of each module or section of each manufactured home sold, shipped, or consigned;
(2) the name of the retailer or other person to whom or for whom the manufactured home was sold, shipped, or consigned and the address to which the home was delivered in this state; and
(3) the sales price of each manufactured home sold, shipped, or consigned.
Notes and commentary — not statutory text
History
Added by Acts 1981, 67th Leg., p. 2754, ch. 752, Sec. 2(a), eff. March 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.158.htm
- Text hash
- sha256 000deaca83e8ad7e57a6a3f6c931ad05cd06c28d3742144d0d51d6f5af50cf81
- 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.