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Texas Utilities Code - Section 122.104. Records

Legal Research Home > Texas Lawyer > Utilities Code > Texas Utilities Code - Section 122.104. Records

§ 122.104. RECORDS.  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.                                 

Acts 1997, 75th Leg., ch. 166, § 1, eff. Sept. 1, 1997.                    

Last modified: August 10, 2007