Texas Tax Code 181.052 – Records
Current as of: 2024 | Check for updates
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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.
Terms Used In Texas Tax Code 181.052
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
- Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
(c) The comptroller shall adopt rules to enforce this section.