Tex. Util. Code § 122.104

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.

Section 122.104 - Records

A person on whom a tax is imposed by this chapter shall maintain until the fourth anniversary of the date the tax report and payment for a calendar quarter are due records sufficient to:

(1) document the person's tax report; and

(2) establish the amount of the tax imposed.

Tex. Util. Code § 122.104

Acts 1997, 75th Leg., ch. 166, Sec. 1, eff. Sept. 1, 1997.