GroundRules
Tex. Tax Code § 151.026: OUT-OF-STATE RECORDS.
Where this section sits in the code
- TAX CODE
- TITLE 2. STATE TAXATION
- SUBTITLE E. SALES, EXCISE, AND USE TAXES
- CHAPTER 151. LIMITED SALES, EXCISE, AND USE TAX
- SUBCHAPTER B. ADMINISTRATION AND RECORDS
A taxpayer is entitled to keep or store the taxpayer's records outside this state. If the comptroller requests to examine a record kept or stored outside this state, the taxpayer shall bring the record into this state for the examination or permit the comptroller to examine the record at the out-of-state location.
Acts 1981, 67th Leg., p. 1549, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Collected 2026-08-27T01:47:41Z. Source file · JSON