Tex. Tax Code § 191.085 · Subchapter E. OIL WELL SERVICE
RECORD.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A person subject to the tax shall keep a complete record of business transacted and any other information the comptroller requires.
(b) The person shall keep the record open for four years for inspection by the comptroller or the attorney general.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1724, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1999, 76th Leg., ch. 1467, Sec. 2.65, eff. Oct. 1, 1999.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.191.htm
- Text hash
- sha256 2d95b333737641a9ef9ff851f79e2261195993fc472925c4284cd8f3fa6c9c5c
- 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.