Tex. Tax Code § 201.301 · Subchapter G. ENFORCEMENT
INVESTIGATIONS.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
The comptroller may enter the premises of a taxpayer liable for a tax imposed by this chapter or any other premises necessary to determine tax liability in order to examine books or records of a person subject to a tax imposed by this chapter or to secure any information related to the enforcement of this chapter.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1732, 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.201.htm
- Text hash
- sha256 698ea4ba9ecd8c6194c0be526c46cb03c925afb859308c10fc18084dd78481e7
- 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.