Texas Tax Code

§ 191.085 — RECORD

TX § 191.085Title 2. STATE TAXATION · Part H. BUSINESS PERMIT TAXES · Ch. 191. MISCELLANEOUS OCCUPATION TAXES · Art. E. OIL WELL SERVICE

(a)A person subject to the tax shall keep a complete record of business transacted and any other information the comptroller requires.

(b)The person shall keep the record open for four years for inspection by the comptroller or the attorney general.

Legislative history

Acts 1981, 67th Leg., p. 1724, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1999, 76th Leg., ch. 1467, Sec. 2.65, eff. Oct. 1, 1999.