(a) Every utility shall:
(1) make available and notify its customers of a business location where its customers may make payments to prevent disconnection of or to restore service:
(A) in each county in which the utility provides service; or
(B) not more than 20 miles from the residence of any residential customer if there is no location to receive payments in the county; and
(2) have an office in a county of this state or in the immediate area in which its property or some part of its property is located in which it shall keep all books, accounts, records, and memoranda required by the utility commission to be kept in this state.
(b) The utility commission by rule may provide for waiving the requirements of Subsection (a)(1) for a utility for which meeting those requirements would cause a rate increase or otherwise harm or inconvenience customers. The rules must provide for an additional 14 days to be given for a customer to pay before a utility that is granted a waiver may disconnect service for late payment.

(c) Books, accounts, records, or memoranda required by the regulatory authority to be kept in the state may not be removed from the state, except on conditions prescribed by the utility commission.