Texas Statutes
§ 122.104 — RECORDS.
Texas § 122.104
JurisdictionTexas
Code UTUtilities Code
This text of Texas § 122.104 (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. Utilities Code Code Ann. § 122.104 (2026).
Text
Sec. 122.104. RECORDS. A person on whom a tax is imposed by this chapter shall maintain until the fourth anniversary of the date the tax report and payment for a calendar quarter are due records sufficient to:
(1)document the person's tax report; and
(2)establish the amount of the tax imposed.
SUBCHAPTER D. ADMINISTRATION
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Legislative History
Acts 1997, 75th Leg., ch. 166, Sec. 1, eff. Sept. 1, 1997.
Nearby Sections
14
§ 122.001
DEFINITIONS.§ 122.051
TAX IMPOSED; RATE.§ 122.052
DEDUCTION OF CERTAIN COSTS.§ 122.101
TAX PAYMENT.§ 122.102
REPORT.§ 122.103
PAYMENT AND REPORT DEADLINE.§ 122.104
RECORDS.§ 122.201
PENALTY FOR FAILURE TO REPORT TAX.§ 122.202
PENALTY FOR FAILURE TO PAY TAX.§ 122.204
MINIMUM PENALTY.§ 122.205
INTEREST.Cite This Page — Counsel Stack
Bluebook (online)
Texas § 122.104, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/UT/122.104.