Texas § 171.211 EXAMINATION OF RECORDS.

Texas Statutes

§ 171.211 — EXAMINATION OF RECORDS.

Texas § 171.211

Code TXTax Code

This text of Texas § 171.211 (EXAMINATION OF 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. § 171.211 (2026).

Text

Sec. 171.211. EXAMINATION OF RECORDS. To determine the franchise tax liability of a taxable entity, the comptroller may investigate or examine the records of the taxable entity.

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TGS-NOPEC Geophysical Company// Susan Combs, Successor-In-Interest to Carole Keeton Strayhorn, Comptroller of Public Accounts of the State of Texas, and Greg Abbott, Attorney General of the State of Texas v. Susan Combs, Successor-In-Interest to Carole Keeton Strayhorn, Comptroller of Public Accounts of the State of Texas, and Greg Abbott, Attorney General of the State of Texas// Cross-Appellee, TGS-NOPEC Geophysical Company

(Court of Appeals of Texas, 2008)

Legislative History

Acts 1981, 67th Leg., p. 1703, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 584, Sec. 109, eff. Sept. 1, 1989. Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3 ), Sec. 7, eff. January 1, 2008.