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Tex. Tax Code § 191.085

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Texas · Texas Tax Code · Status: effective

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Tex. Tax Code § 191.085, RECORD, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575730
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(a) A person subject to the tax shall keep a complete record of business transacted and any other information the comptroller requires. (b) The person shall keep the record open for four years for inspection by the comptroller or the attorney general.