Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Tax Code § 112.202: RECORDS.

Where this section sits in the code

TAX CODE
TITLE 2. STATE TAXATION
SUBTITLE B. ENFORCEMENT AND COLLECTION
CHAPTER 112. TAXPAYERS' SUITS
SUBCHAPTER E. SUIT AFTER REDETERMINATION

A person shall produce, in connection with a suit under this subchapter, sufficient records and supporting documentation appropriate to the tax for the transactions in question to substantiate and enable verification of the person's claim relating to the amount of the tax, penalty, or interest that has been assessed or collected, as required by Section 111.0041.

Added by Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080), Sec. 10, eff. September 1, 2021.

Amended by:

Acts 2025, 89th Leg., R.S., Ch. 138 (S.B. 266), Sec. 10, eff. May 24, 2025.

Collected 2026-08-27T01:47:41Z. Source file · JSON

Browse this collection