Texas Tax Code

§ 151.7075 — FAILURE TO PRODUCE CERTAIN RECORDS AFTER USING RESALE CERTIFICATE; CRIMINAL PENALTY

TX § 151.7075Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 151. LIMITED SALES, EXCISE, AND USE TAX · Art. L. PROHIBITED ACTS AND CIVIL AND CRIMINAL PENALTIES

Statute text

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(a)A person commits an offense if the person intentionally fails to produce to the comptroller records that document a taxpayer's taxable sale of items that the taxpayer obtained using a resale certificate.

(b)The records to which Subsection (a) applies are records:

(1)required to be kept under Section 151.025; and

(2)requested by the comptroller under Section 151.023 that are not produced in the period required by that section.

(c)The items to which Subsection (a) applies are items the sales of which are required to be reported to the comptroller under Section 151.433, 154.212, or 155.105.

(d)An offense under this section is:

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Legislative history

Added by Acts 2011, 82nd Leg., R.S., Ch. 68 (S.B. 934), Sec. 18, eff. September 1, 2011.