Tex. Util. Code § 122.104 · Subchapter C. PAYMENTS, REPORTS, AND RECORDS

RECORDS.

Verbatim from the official edition

Text — Current through the 89th 2nd Called Legislative Session, 2025

A person on whom a tax is imposed by this chapter shall maintain until the fourth anniversary of the date the tax report and payment for a calendar quarter are due records sufficient to:

(1) document the person's tax report; and

(2) establish the amount of the tax imposed.

Notes and commentary — not statutory text

History

Acts 1997, 75th Leg., ch. 166, Sec. 1, eff. Sept. 1, 1997.

Source of truth

Edition: Current through the 89th 2nd Called Legislative Session, 2025
Official file: https://statutes.capitol.texas.gov/Docs/UT/htm/UT.122.htm
Text hash: sha256 dab092fbc459a8cd97e5fb92fa8ae38b089e0b2847d76c19515738f57d946f2e
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.