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

Tex. Tax Code § 191.085: RECORD.

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Where this section sits in the code
  1. TAX CODE
  2. TITLE 2. STATE TAXATION
  3. SUBTITLE H. BUSINESS PERMIT TAXES
  4. CHAPTER 191. MISCELLANEOUS OCCUPATION TAXES
  5. SUBCHAPTER E. OIL WELL SERVICE

(a) A person subject to the tax shall keep a complete record of business transacted and any other information the comptroller requires.

(b) The person shall keep the record open for four years for inspection by the comptroller or the attorney general.

Acts 1981, 67th Leg., p. 1724, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1999, 76th Leg., ch. 1467, Sec. 2.65, eff. Oct. 1, 1999.

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

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