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

Tex. Tax Code § 352.006: AUDIT; ACCESS TO BOOKS AND RECORDS.

Where this section sits in the code

TAX CODE
TITLE 3. LOCAL TAXATION
SUBTITLE D. LOCAL HOTEL OCCUPANCY TAXES
CHAPTER 352. COUNTY HOTEL OCCUPANCY TAXES
SUBCHAPTER A. IMPOSITION AND COLLECTION OF TAX

(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.

Added by Acts 2011, 82nd Leg., R.S., Ch. 1005 (H.B. 2265), Sec. 1, eff. September 1, 2011.

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

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