{"data":{"id":"us-tx/tex.-tax-code-151.026","jurisdiction":"us-tx","citation":"Tex. Tax Code § 151.026","heading":"OUT-OF-STATE RECORDS.","body":"A taxpayer is entitled to keep or store the taxpayer's records outside this state. If the comptroller requests to examine a record kept or stored outside this state, the taxpayer shall bring the record into this state for the examination or permit the comptroller to examine the record at the out-of-state location.\nActs 1981, 67th Leg., p. 1549, ch. 389, Sec. 1, eff. Jan. 1, 1982.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 151. LIMITED SALES, EXCISE, AND USE TAX","SUBCHAPTER B. ADMINISTRATION AND RECORDS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm#151.026","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"4134a3b133342502b8666974bc6a9013c52d3d4e1a92771abd6c02d76305fcbd","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-151.025","next":"us-tx/tex.-tax-code-151.027"},"notice":"GroundRules: Original legal text. Not legal advice."}