Texas Statutes
§ 158.055 — RECORDS.
Texas § 158.055
JurisdictionTexas
Code TXTax Code
This text of Texas § 158.055 (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. § 158.055 (2026).
Text
Sec. 158.055. RECORDS. Every manufacturer selling, shipping, or consigning manufactured homes to or for any person in this state shall keep on file for audit purposes for the limitation period records showing:
(1)the identification number of each module or section of each manufactured home sold, shipped, or consigned;
(2)the name of the retailer or other person to whom or for whom the manufactured home was sold, shipped, or consigned and the address to which the home was delivered in this state; and
(3)the sales price of each manufactured home sold, shipped, or consigned.
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Legislative History
Added by Acts 1981, 67th Leg., p. 2754, ch. 752, Sec. 2(a), eff. March 1, 1982.
Nearby Sections
15
§ 158.001
SHORT TITLE.§ 158.002
DEFINITIONS.§ 158.051
TAX IMPOSED.§ 158.052
COMPUTATION OF TAX.§ 158.053
COLLECTION OF TAX FROM RETAILER.§ 158.054
PERMITS.§ 158.055
RECORDS.§ 158.056
REPORT AND TAX PAYMENT.§ 158.057
USE TAX.§ 158.101
EXEMPTIONS.§ 158.151
PENALTIES.§ 158.152
LIEN.§ 158.153
RULES.§ 158.154
OTHER TAXES.Cite This Page — Counsel Stack
Bluebook (online)
Texas § 158.055, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/158.055.