{"data":{"id":"us-tx/tex.-tax-code-201.301","jurisdiction":"us-tx","citation":"Tex. Tax Code § 201.301","heading":"INVESTIGATIONS.","body":"The comptroller may enter the premises of a taxpayer liable for a tax imposed by this chapter or any other premises necessary to determine tax liability in order to examine books or records of a person subject to a tax imposed by this chapter or to secure any information related to the enforcement of this chapter.\nActs 1981, 67th Leg., p. 1732, 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 G. ENFORCEMENT"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.201.htm#201.301","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"0190e87d3eb22b81f0712bdb0f628c3839567b02c60a4ae9a962d4e377cef25c","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-201.252","next":"us-tx/tex.-tax-code-201.302"},"notice":"GroundRules: Original legal text. Not legal advice."}