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Texas Tax Code - Section 201.301. Investigations

Legal Research Home > Texas Laws > Tax Code > Texas Tax Code - Section 201.301. Investigations

§ 201.301. INVESTIGATIONS. 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. Acts 1981, 67th Leg., p. 1732, ch. 389, § 1, eff. Jan. 1, 1982.

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Last modified: August 11, 2007