Tex. Tax Code § 171.211

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.

Section 171.211 - Examination of Records

To determine the franchise tax liability of a taxable entity, the comptroller may investigate or examine the records of the taxable entity.

Tex. Tax Code § 171.211

Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3), Sec. 7, eff. January 1, 2008

Amended by Acts 1989, 71st Leg., ch. 584, Sec. 109, eff. Sept. 1, 1989

Acts 1981, 67th Leg., p. 1703, ch. 389, Sec. 1, eff. Jan. 1, 1982.