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

Tex. Tax Code § 156.152: ACCESS TO BOOKS AND RECORDS.

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Where this section sits in the code
  1. TAX CODE
  2. TITLE 2. STATE TAXATION
  3. SUBTITLE E. SALES, EXCISE, AND USE TAXES
  4. CHAPTER 156. HOTEL OCCUPANCY TAX
  5. SUBCHAPTER D. REPORTS AND PAYMENTS

After the comptroller gives reasonable notice to a person that the comptroller intends to inspect the books or records of the person, the comptroller has access to the person's books or records necessary for the comptroller to determine the correctness of a report filed under this chapter or the amount of taxes due under this chapter.

Acts 1981, 67th Leg., p. 1687, ch. 389, Sec. 1, eff. Jan. 1, 1982.

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

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