Texas § 154.516 BOOKS AND RECORDS.

Texas Statutes

§ 154.516 — BOOKS AND RECORDS.

Texas § 154.516

Code TXTax Code

This text of Texas § 154.516 (BOOKS AND 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. § 154.516 (2026).

Text

Sec. 154.516. BOOKS AND RECORDS. A person commits an offense if the person:

(1)knowingly makes, delivers to, and files with the comptroller a false return or report or an incomplete return or report;

(2)knowingly fails to make and deliver to the comptroller a return or report as required by this chapter;

(3)destroys, mutilates, or conceals a book or record required by this chapter;

(4)refuses to permit the attorney general or the comptroller to inspect and audit books and records that are required by this chapter or that are incidental to the conduct of the cigarette business;

(5)knowingly makes a false entry or fails to make entries in the books and records as required by this chapter; or

(6)fails to keep books and records for four years as required by this chapter.

Free access — add to your briefcase to read the full text and ask questions with AI

Sec. 154.516. BOOKS AND RECORDS. A person commits an offense if the person:
(1) knowingly makes, delivers to, and files with the comptroller a false return or report or an incomplete return or report;
(2) knowingly fails to make and deliver to the comptroller a return or report as required by this chapter;
(3) destroys, mutilates, or conceals a book or record required by this chapter;
(4) refuses to permit the attorney general or the comptroller to inspect and audit books and records that are required by this chapter or that are incidental to the conduct of the cigarette business;
(5) knowingly makes a false entry or fails to make entries in the books and records as required by this chapter; or
(6) fails to keep books and records for four years as required by this chapter.

Legislative History

Acts 1981, 67th Leg., p. 1661, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 58, Sec. 20, eff. March 1, 1986; Acts 1989, 71st Leg., ch. 240, Sec. 51, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 44, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.75, eff. Sept. 1, 1997.