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Texas Tax Code - TAX § 154.209. Availability of Records

Current as of January 01, 2024 | Updated by Findlaw Staff

(a) Except as provided by Section 111.0041, each permit holder shall keep records available for inspection and copying by the comptroller and the attorney general for at least four years.

(b) If a permit holder's place of business is a vehicle or a vending machine, the permit holder shall designate in the application for a permit a permanent place of business to keep the records. The permit holder shall keep the records in the designated place.

(c) Each permit holder who is required to keep records under this chapter shall provide the comptroller with copies of the records on demand.

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Cite this article: FindLaw.com - Texas Tax Code - TAX § 154.209. Availability of Records - last updated January 01, 2024 | https://codes.findlaw.com/tx/tax-code/tax-sect-154-209/

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