Tex. Tax Code § 151.026
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
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.
Tex. Tax Code § 151.026