Texas Tax Code 191.085 – Record
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(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.
Terms Used In Texas Tax Code 191.085
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
- 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