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

Tex. Utilities Code § 122.104: RECORDS.

Where this section sits in the code

UTILITIES CODE
TITLE 3. GAS REGULATION
SUBTITLE B. REGULATION OF TRANSPORTATION AND USE
CHAPTER 122. GAS UTILITY PIPELINE TAX
SUBCHAPTER C. PAYMENTS, REPORTS, AND RECORDS

A person on whom a tax is imposed by this chapter shall maintain until the fourth anniversary of the date the tax report and payment for a calendar quarter are due records sufficient to:

(1) document the person's tax report; and

(2) establish the amount of the tax imposed.

Acts 1997, 75th Leg., ch. 166, Sec. 1, eff. Sept. 1, 1997.

Collected 2026-08-27T01:47:45Z. Source file · JSON

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