(a) A person subject to the tax shall keep a complete record of business transacted and any other information the comptroller requires.(b) The person shall keep the record open for four years for inspection by the comptroller or the attorney general. Amended by Acts 1999, 76th Leg., ch. 1467, Sec. 2.65, eff. Oct. 1, 1999 Acts 1981, 67th Leg., p. 1724, ch. 389, Sec. 1, eff. Jan. 1, 1982.