Texas Statutes
§ 181.052 — RECORDS.
Texas § 181.052
JurisdictionTexas
Code TXTax Code
This text of Texas § 181.052 (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. § 181.052 (2026).
Text
Sec. 181.052. RECORDS.
(a)A person on whom the tax is imposed by this chapter shall keep a record of the business conducted by the person and of other information that the comptroller requires to be kept.
(b)The record is an open record to the comptroller and the attorney general.
(c)The comptroller shall adopt rules to enforce this section.
SUBCHAPTER C. ENFORCEMENT
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Legislative History
Acts 1981, 67th Leg., p. 1712, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Nearby Sections
14
§ 181.001
TAX IMPOSED.§ 181.002
RATE OF TAX.§ 181.003
PAYMENT OF TAX.§ 181.004
EXEMPTION: INTERSTATE COMMERCE.§ 181.051
REPORT.§ 181.052
RECORDS.§ 181.101
INTEREST ON DELINQUENT TAXES.§ 181.102
TAX LIEN.§ 181.104
PENALTY.§ 181.105
CRIMINAL PENALTY.§ 181.201
OCCUPATION TAX.§ 181.202
ALLOCATION OF TAX REVENUE.Cite This Page — Counsel Stack
Bluebook (online)
Texas § 181.052, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/181.052.