Section 271.002 - Reporting Requirement for Cash Receipts of More Than $10,000(a) A person engaged in a trade or business who, in the course of the trade or business, receives more than $10,000 in one transaction or in two or more related transactions in this state and who is required to file a return under Section 6050I, Internal Revenue Code of 1986 (26 U.S.C. Section 6050I) , or 26 C.F.R. Section 1.6050I-1, and their subsequent amendments, shall file a copy of the return with the attorney general.(b) A person who timely files the return described by Subsection (a) with the appropriate federal agency as required by federal law complies with that subsection unless the attorney general: (1) notifies the person that the return is not of a type that is regularly and comprehensively transmitted by the federal agency to the attorney general; and(2) requests that the person provide the attorney general with a copy of the return.Amended by Acts 1999, 76th Leg., ch. 344, Sec. 2.029, eff. 9/1/1999. Acts 1997, 75th Leg., ch. 1008, Sec. 1, eff. 9/1/1997.