RECORDS.

Tex. UTIL Code § 122.104.
in effect
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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. SUBCHAPTER D. ADMINISTRATION
Source: TX Statutes (Official Site)URL: https://statutes.capitol.texas.gov/Fetched: 6/29/2026

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