Texas Utilities Code 122.104 – Records
Current as of: 2024 | Check for updates
|
Other versions
Terms Used In Texas Utilities Code 122.104
- 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
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.