{"data":{"id":"us-tx/tex.-tax-code-171.211","jurisdiction":"us-tx","citation":"Tex. Tax Code § 171.211","heading":"EXAMINATION OF RECORDS.","body":"To determine the franchise tax liability of a taxable entity, the comptroller may investigate or examine the records of the taxable entity.\nActs 1981, 67th Leg., p. 1703, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 584, Sec. 109, eff. Sept. 1, 1989.\nAmended by:\nActs 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3), Sec. 7, eff. January 1, 2008.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE F. FRANCHISE TAX; CREDITS","CHAPTER 171. FRANCHISE TAX","SUBCHAPTER E. REPORTS AND RECORDS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.171.htm#171.211","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"e2de61937dc5f179038bde2dd86b859665066dd22f2fa63c56e133a04500a654","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-171.210","next":"us-tx/tex.-tax-code-171.212"},"notice":"GroundRules: Original legal text. Not legal advice."}