{"data":{"id":"us-tx/tex.-tax-code-112.202","jurisdiction":"us-tx","citation":"Tex. Tax Code § 112.202","heading":"RECORDS.","body":"A person shall produce, in connection with a suit under this subchapter, sufficient records and supporting documentation appropriate to the tax for the transactions in question to substantiate and enable verification of the person's claim relating to the amount of the tax, penalty, or interest that has been assessed or collected, as required by Section 111.0041.\nAdded by Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080), Sec. 10, eff. September 1, 2021.\nAmended by:\nActs 2025, 89th Leg., R.S., Ch. 138 (S.B. 266), Sec. 10, eff. May 24, 2025.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE B. ENFORCEMENT AND COLLECTION","CHAPTER 112. TAXPAYERS' SUITS","SUBCHAPTER E. SUIT AFTER REDETERMINATION"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.112.htm#112.202","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"475292ea218dbed39c5115a0c442b8933169b2d696599cabf4d6f91a019b71c1","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-112.201","next":"us-tx/tex.-tax-code-112.203"},"notice":"GroundRules: Original legal text. Not legal advice."}