Texas Tax Code 112.202 – Records
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Terms Used In Texas Tax Code 112.202
- 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
A person shall produce, in connection with a suit under this subchapter, contemporaneous records and supporting documentation appropriate to the tax for the transactions in question to substantiate and enable verification of the person’s claim relating to the amount of the tax, penalty, or interest that has been assessed or collected, as required by § 111.0041.