Texas Tax Code 154.209 – Availability of Records
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(a) Except as provided by § 111.0041, each permit holder shall keep records available for inspection and copying by the comptroller and the attorney general for at least four years.
(b) If a permit holder’s place of business is a vehicle or a vending machine, the permit holder shall designate in the application for a permit a permanent place of business to keep the records. The permit holder shall keep the records in the designated place.
Terms Used In Texas Tax Code 154.209
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
(c) Each permit holder who is required to keep records under this chapter shall provide the comptroller with copies of the records on demand.