Tex. Utils. Code Section 122.104
Records

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

Source: Section 122.104 — Records, https://statutes.­capitol.­texas.­gov/Docs/UT/htm/UT.­122.­htm#122.­104 (accessed May 11, 2024).

Green check means up to date. Up to date

Accessed:
May 11, 2024

§ 122.104’s source at texas​.gov