{"data":{"id":"us-tx/tex.-tax-code-181.052","jurisdiction":"us-tx","citation":"Tex. Tax Code § 181.052","heading":"RECORDS.","body":"(a) A person on whom the tax is imposed by this chapter shall keep a record of the business conducted by the person and of other information that the comptroller requires to be kept.\n(b) The record is an open record to the comptroller and the attorney general.\n(c) The comptroller shall adopt rules to enforce this section.\nActs 1981, 67th Leg., p. 1712, ch. 389, Sec. 1, eff. Jan. 1, 1982.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE G. GROSS RECEIPTS AND MIXED BEVERAGE TAXES","CHAPTER 181. CEMENT PRODUCTION TAX","SUBCHAPTER B. REPORTS AND RECORDS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.181.htm#181.052","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"7589987612622d4662f0a28095224744e43f76d590252cd308de0ad8371776a9","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-181.051","next":"us-tx/tex.-tax-code-181.101"},"notice":"GroundRules: Original legal text. Not legal advice."}