Texas Utilities Code

§ 122.104 — RECORDS

UT § 122.104Title 3. GAS REGULATION · Part B. REGULATION OF TRANSPORTATION AND USE · Ch. 122. GAS UTILITY PIPELINE TAX · Art. C. PAYMENTS, REPORTS, AND RECORDS

Statute text

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A person on whom a tax is imposed by this chapter shall maintain until the fourth anniversary of the date the tax report and payment for a calendar quarter are due records sufficient to:

(1)document the person's tax report; and

(2)establish the amount of the tax imposed.

Legislative history

Acts 1997, 75th Leg., ch. 166, Sec. 1, eff. Sept. 1, 1997.