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Current as of January 01, 2024 | Updated by Findlaw Staff
(a) The owner of a motor vehicle used for rental purposes shall keep for four years records and supporting documents containing the following information on the amount of:
(1) gross rental receipts received from the rental of the motor vehicle; and
(2) the tax imposed under this subchapter and paid to the municipality or county on each motor vehicle used for rental purposes by the owner.
(b) Mileage records are not required.
Cite this article: FindLaw.com - Texas Local Government Code - LOC GOV'T § 334.110. Records - last updated January 01, 2024 | https://codes.findlaw.com/tx/local-government-code/loc-gov-t-sect-334-110/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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