Tex. Tax Code § 156.152
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
After the comptroller gives reasonable notice to a person that the comptroller intends to inspect the books or records of the person, the comptroller has access to the person's books or records necessary for the comptroller to determine the correctness of a report filed under this chapter or the amount of taxes due under this chapter.
Tex. Tax Code § 156.152