Texas Tax Code

§ 201.152 — PURCHASER'S RECORDS

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

TX § 201.152Title 2. STATE TAXATION · Part I. SEVERANCE TAXES · Ch. 201. GAS PRODUCTION TAX · Art. D. RECORDS

A purchaser shall keep accurate records of all gas the purchaser purchases. The records shall be kept in the state.

Legislative history

Acts 1981, 67th Leg., p. 1731, ch. 389, Sec. 1, eff. Jan. 1, 1982.