Tex. Tax Code § 155.110

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 155.110 - Availability of Records
(a) Except as provided by Section 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 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.
(c) Each permit holder who is required to keep records under this chapter shall provide the comptroller with copies of the records on demand.

Tex. Tax Code § 155.110

Amended by: Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 4.09, eff. October 1, 2011
Acts 2001, 77th Leg., ch. 540, Sec. 6, eff. Sept. 1, 2001
Acts 1997, 75th Leg., ch. 1423, Sec. 19.90, eff. Sept. 1, 1997
Acts 1991, 72nd Leg., ch. 409, Sec. 51, eff. June 7, 1991
Acts 1989, 71st Leg., ch. 240, Sec. 73, eff. Oct. 1, 1989
Amended by Acts 1985, 69th Leg., ch. 58, Sec. 38, eff. March 1, 1986
Acts 1981, 67th Leg., p. 1676, ch. 389, Sec. 1, eff. Jan. 1, 1982.