Tex. Tax Code § 152.103
This is the official text of Tex. Tax Code § 152.103, part of Texas’s Tax Code — governs state and local taxation.
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§ 152.103. FAILURE TO KEEP RECORDS.
Official statutory text
(a) A seller commits an offense if he fails to make and retain complete records for the period of four years as provided by this chapter.
(a) A seller commits an offense if the seller fails to make and retain complete records for the period of four years as provided by Subchapter D.
(b) An offense under this section is a Class C misdemeanor.
(a) A seller commits an offense if the seller fails to make and retain complete records for the period of four years as provided by Subchapter D.
(b) An offense under this section is a Class C misdemeanor.
Status: in_force · Read it on the official government site
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