yourstate.us
Home / Texas / Tax Code
Tex. Tax Code § 154.516

BOOKS AND RECORDS

Texas · Texas Tax Code · Status: effective

Get this as JSONEmbed this
Cite this
Citation
Tex. Tax Code § 154.516, BOOKS AND RECORDS, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575151
Permanent ID
ys:prov:575151@1
SHA-256
aadc076552008ba9f76aeb1b2bbc5374a41437f07e05911805a5820432476d35

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

A person commits an offense if the person: (1) knowingly makes, delivers to, and files with the comptroller a false return or report or an incomplete return or report; (2) knowingly fails to make and deliver to the comptroller a return or report as required by this chapter; (3) destroys, mutilates, or conceals a book or record required by this chapter; (4) refuses to permit the attorney general or the comptroller to inspect and audit books and records that are required by this chapter or that are incidental to the conduct of the cigarette business; (5) knowingly makes a false entry or fails to make entries in the books and records as required by this chapter; or (6) fails to keep books and records for four years as required by this chapter.