Texas Tax Code

§ 156.152 — ACCESS TO BOOKS AND RECORDS

TX § 156.152Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 156. HOTEL OCCUPANCY TAX · Art. D. REPORTS AND PAYMENTS

Statute text

View on source

After the comptroller gives reasonable notice to a person that the comptroller intends to inspect the books or records of the person, the comptroller has access to the person's books or records necessary for the comptroller to determine the correctness of a report filed under this chapter or the amount of taxes due under this chapter.

Legislative history

Acts 1981, 67th Leg., p. 1687, ch. 389, Sec. 1, eff. Jan. 1, 1982.