{"data":{"id":"us-tx/tex.-tax-code-201.152","jurisdiction":"us-tx","citation":"Tex. Tax Code § 201.152","heading":"PURCHASER'S RECORDS.","body":"A purchaser shall keep accurate records of all gas the purchaser purchases. The records shall be kept in the state.\nActs 1981, 67th Leg., p. 1731, ch. 389, Sec. 1, eff. Jan. 1, 1982.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE I. SEVERANCE TAXES","CHAPTER 201. GAS PRODUCTION TAX","SUBCHAPTER D. RECORDS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.201.htm#201.152","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"1f9c3a001c4ca2352f23e5e131b988eb52d23b8c871adb1cce1f1b4a60ae3b2d","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-201.151","next":"us-tx/tex.-tax-code-201.201"},"notice":"GroundRules: Original legal text. Not legal advice."}