{"data":{"id":"us-tx/tex.-utilities-code-122.104","jurisdiction":"us-tx","citation":"Tex. Utilities Code § 122.104","heading":"RECORDS.","body":"A person on whom a tax is imposed by this chapter shall maintain until the fourth anniversary of the date the tax report and payment for a calendar quarter are due records sufficient to:\n(1) document the person's tax report; and\n(2) establish the amount of the tax imposed.\nActs 1997, 75th Leg., ch. 166, Sec. 1, eff. Sept. 1, 1997.","path":["UTILITIES CODE","TITLE 3. GAS REGULATION","SUBTITLE B. REGULATION OF TRANSPORTATION AND USE","CHAPTER 122. GAS UTILITY PIPELINE TAX","SUBCHAPTER C. PAYMENTS, REPORTS, AND RECORDS"],"source_url":"https://statutes.capitol.texas.gov/Docs/UT/htm/UT.122.htm#122.104","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:45Z","sha256":"d463c67ddb056f0f8f5511821cccc010a954667e0a993496a01e0dab3a0b3728","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-utilities-code-122.103","next":"us-tx/tex.-utilities-code-122.151"},"notice":"GroundRules: Original legal text. Not legal advice."}