Texas § 152.103 FAILURE TO KEEP RECORDS.

Texas Statutes

§ 152.103 — FAILURE TO KEEP RECORDS.

Texas § 152.103

Code TXTax Code

This text of Texas § 152.103 (FAILURE TO KEEP 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. § 152.103 (2026).

Text

Sec. 152.103. FAILURE TO KEEP RECORDS. Text of subsec.

(a)as amended by Acts 1993, 73rd Leg., ch. 29, Sec. 10

(a)A seller commits an offense if he fails to make and retain complete records for the period of four years as provided by this chapter. Text of subsec.

(a)as amended by Acts 1993, 73rd Leg., ch. 587, Sec. 25

(a)A seller commits an offense if the seller fails to make and retain complete records for the period of four years as provided by Subchapter D.

(b)An offense under this section is a Class C misdemeanor.

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Sec. 152.103. FAILURE TO KEEP RECORDS.
Text of subsec. (a) as amended by Acts 1993, 73rd Leg., ch. 29, Sec. 10
(a) A seller commits an offense if he fails to make and retain complete records for the period of four years as provided by this chapter.
Text of subsec. (a) as amended by Acts 1993, 73rd Leg., ch. 587, Sec. 25
(a) A seller commits an offense if the seller fails to make and retain complete records for the period of four years as provided by Subchapter D.
(b) An offense under this section is a Class C misdemeanor.

Legislative History

Acts 1981, 67th Leg., p. 1595, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 29, Sec. 10, eff. Oct. 1, 1993; Acts 1993, 73rd Leg., ch. 587, Sec. 25, eff. Oct. 1, 1993; Acts 2001, 77th Leg., ch. 442, Sec. 19, eff. Sept. 1, 2001.