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Tex. Utilities Code § 122.104

RECORDS

Texas · Texas Utilities Code · Status: effective

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Tex. Utilities Code § 122.104, RECORDS, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/577873
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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.