Tex. Tax Code § 151.026
This is the official text of Tex. Tax Code § 151.026, part of Texas’s Tax Code — governs state and local taxation.
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§ 151.026. OUT-OF-STATE RECORDS.
Official statutory text
A taxpayer is entitled to keep or store the taxpayer's records outside this state. If the comptroller requests to examine a record kept or stored outside this state, the taxpayer shall bring the record into this state for the examination or permit the comptroller to examine the record at the out-of-state location.
Status: in_force · Read it on the official government site
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