Texas Tax Code 158.055 – Records
Current as of: 2024 | Check for updates
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Terms Used In Texas Tax Code 158.055
- Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
Every manufacturer selling, shipping, or consigning manufactured homes to or for any person in this state shall keep on file for audit purposes for the limitation period records showing:
(1) the identification number of each module or section of each manufactured home sold, shipped, or consigned;
(2) the name of the retailer or other person to whom or for whom the manufactured home was sold, shipped, or consigned and the address to which the home was delivered in this state; and
(3) the sales price of each manufactured home sold, shipped, or consigned.