Tex. Tax Code § 181.052
This is the official text of Tex. Tax Code § 181.052, part of Texas’s Tax Code — governs state and local taxation.
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§ 181.052. RECORDS.
Official statutory text
(a) A person on whom the tax is imposed by this chapter shall keep a record of the business conducted by the person and of other information that the comptroller requires to be kept.
(b) The record is an open record to the comptroller and the attorney general.
(c) The comptroller shall adopt rules to enforce this section.
(b) The record is an open record to the comptroller and the attorney general.
(c) The comptroller shall adopt rules to enforce this section.
Status: in_force · Read it on the official government site
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