Texas Statutes
§ 112.202 — RECORDS.
Texas § 112.202
JurisdictionTexas
Code TXTax Code
This text of Texas § 112.202 (RECORDS.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Tex. Tax Code Code Ann. § 112.202 (2026).
Text
Sec. 112.202. RECORDS. A person shall produce, in connection with a suit under this subchapter, sufficient 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 Section 111.0041 .
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Legislative History
Added by Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080 ), Sec. 10, eff. September 1, 2021.
Amended by:
Acts 2025, 89th Leg., R.S., Ch. 138 (S.B. 266 ), Sec. 10, eff. May 24, 2025.
Nearby Sections
15
§ 112.001
TAXPAYERS' SUITS: JURISDICTION.§ 112.002
INCLUSION OF PENALTY AND INTEREST.§ 112.003
ATTORNEY'S FEES.§ 112.051
PROTEST PAYMENT REQUIRED.§ 112.053
TAXPAYER SUIT: PARTIES; ISSUES.§ 112.054
TRIAL DE NOVO.§ 112.055
CLASS ACTIONS.§ 112.057
PROTEST PAYMENTS DURING APPEAL.§ 112.060
CREDIT OR REFUND.§ 112.151
SUIT FOR REFUND.Cite This Page — Counsel Stack
Bluebook (online)
Texas § 112.202, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/112.202.