Tex. Tax Code § 352.006
This is the official text of Tex. Tax Code § 352.006, part of Texas’s Tax Code — governs state and local taxation.
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§ 352.006. AUDIT; ACCESS TO BOOKS AND RECORDS.
Official statutory text
(a) The county that imposes the tax under this chapter may audit the hotel to determine the amount of taxes due under this chapter.
(b) After the county gives reasonable notice to the hotel that the county intends to inspect the books or records of the hotel, the county may access the hotel's books or records during business hours as necessary to conduct the audit.
(b) After the county gives reasonable notice to the hotel that the county intends to inspect the books or records of the hotel, the county may access the hotel's books or records during business hours as necessary to conduct the audit.
Status: in_force · Read it on the official government site
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