yourstate.us
Home / Texas / Tax Code
Tex. Tax Code § 201.301

INVESTIGATIONS

Texas · Texas Tax Code · Status: effective

Get this as JSONEmbed this
Cite this
Citation
Tex. Tax Code § 201.301, INVESTIGATIONS, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575781
Permanent ID
ys:prov:575781@1
SHA-256
698ea4ba9ecd8c6194c0be526c46cb03c925afb859308c10fc18084dd78481e7

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

The comptroller may enter the premises of a taxpayer liable for a tax imposed by this chapter or any other premises necessary to determine tax liability in order to examine books or records of a person subject to a tax imposed by this chapter or to secure any information related to the enforcement of this chapter.