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Tex. Tax Code § 151.026

OUT-OF-STATE RECORDS

Texas · Texas Tax Code · Status: effective

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Tex. Tax Code § 151.026, OUT-OF-STATE RECORDS, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/574744
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A taxpayer is entitled to keep or store the taxpayer's records outside this state. If the comptroller requests to examine a record kept or stored outside this state, the taxpayer shall bring the record into this state for the examination or permit the comptroller to examine the record at the out-of-state location.