Tex. Tax Code § 112.202
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
A person shall produce, in connection with a suit under this subchapter, contemporaneous records and supporting documentation appropriate to the tax for the transactions in question to substantiate and enable verification of the person's claim relating to the amount of the tax, penalty, or interest that has been assessed or collected, as required by Section 111.0041.
Tex. Tax Code § 112.202