Texas Tax Code 151.026 – Out-of-State Records
Current as of: 2024 | Check for updates
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Terms Used In Texas Tax Code 151.026
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
A taxpayer is entitled to keep or store the taxpayer’s records outside this state. If the comptroller requests to examine a record kept or stored outside this state, the taxpayer shall bring the record into this state for the examination or permit the comptroller to examine the record at the out-of-state location.