{"data":{"id":"us-tx/tex.-tax-code-191.085","jurisdiction":"us-tx","citation":"Tex. Tax Code § 191.085","heading":"RECORD.","body":"(a) A person subject to the tax shall keep a complete record of business transacted and any other information the comptroller requires.\n(b) The person shall keep the record open for four years for inspection by the comptroller or the attorney general.\nActs 1981, 67th Leg., p. 1724, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1999, 76th Leg., ch. 1467, Sec. 2.65, eff. Oct. 1, 1999.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE H. BUSINESS PERMIT TAXES","CHAPTER 191. MISCELLANEOUS OCCUPATION TAXES","SUBCHAPTER E. OIL WELL SERVICE"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.191.htm#191.085","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"7f4ff42ce8ce99562460a922c6be8eb1b8e88f72e54983ac3fcdb21926ace1d0","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-191.084","next":"us-tx/tex.-tax-code-191.086"},"notice":"GroundRules: Original legal text. Not legal advice."}