Texas Tax Code

§ 181.052 — RECORDS

TX § 181.052Title 2. STATE TAXATION · Part G. GROSS RECEIPTS AND MIXED BEVERAGE TAXES · Ch. 181. CEMENT PRODUCTION TAX · Art. B. REPORTS AND RECORDS

Statute text

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(a)A person on whom the tax is imposed by this chapter shall keep a record of the business conducted by the person and of other information that the comptroller requires to be kept.

(b)The record is an open record to the comptroller and the attorney general.

(c)The comptroller shall adopt rules to enforce this section.

Legislative history

Acts 1981, 67th Leg., p. 1712, ch. 389, Sec. 1, eff. Jan. 1, 1982.