Tex. Tax Code § 151.408
This is the official text of Tex. Tax Code § 151.408, part of Texas’s Tax Code — governs state and local taxation.
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§ 151.408. ACCOUNTING BASIS FOR REPORTS.
Official statutory text
A taxpayer whose regular books are kept on a cash basis, accrual basis, or some other generally recognized accounting basis that accurately reflects the operation of the business may file the tax reports required by this chapter on the same basis that is used for the taxpayer's regular books.
Status: in_force · Read it on the official government site
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