{"data":{"id":"us-tx/tex.-tax-code-151.408","jurisdiction":"us-tx","citation":"Tex. Tax Code § 151.408","heading":"ACCOUNTING BASIS FOR REPORTS.","body":"A taxpayer whose regular books are kept on a cash basis, accrual basis, or some other generally recognized accounting basis that accurately reflects the operation of the business may file the tax reports required by this chapter on the same basis that is used for the taxpayer's regular books.\nActs 1981, 67th Leg., p. 1570, 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 I. REPORTS, PAYMENTS, AND METHODS OF REPORTING"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm#151.408","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"16e8789269e75c3ebfbd0658b6a13e119aac817c877e2aaf049b8d08b44797d8","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-151.407","next":"us-tx/tex.-tax-code-151.409"},"notice":"GroundRules: Original legal text. Not legal advice."}