Tex. Tax Code § 154.209
This is the official text of Tex. Tax Code § 154.209, part of Texas’s Tax Code — governs state and local taxation.
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§ 154.209. AVAILABILITY OF RECORDS.
Official statutory text
(a) Except as provided by Section 111.0041, each permit holder shall keep records available for inspection and copying by the comptroller and the attorney general for at least four years.
(b) If a permit holder's place of business is a vehicle or a vending machine, the permit holder shall designate in the application for a permit a permanent place of business to keep the records. The permit holder shall keep the records in the designated place.
(c) Each permit holder who is required to keep records under this chapter shall provide the comptroller with copies of the records on demand.
(b) If a permit holder's place of business is a vehicle or a vending machine, the permit holder shall designate in the application for a permit a permanent place of business to keep the records. The permit holder shall keep the records in the designated place.
(c) Each permit holder who is required to keep records under this chapter shall provide the comptroller with copies of the records on demand.
Status: in_force · Read it on the official government site
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