Tex. Tax Code § 181.052 · Subchapter B. REPORTS AND RECORDS
RECORDS.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A person on whom the tax is imposed by this chapter shall keep a record of the business conducted by the person and of other information that the comptroller requires to be kept.
(b) The record is an open record to the comptroller and the attorney general.
(c) The comptroller shall adopt rules to enforce this section.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1712, 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.181.htm
- Text hash
- sha256 9bc1e84763e8499a754ccc65730f0a466441935c13ee861dcc7d48c38ed2315a
- 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.