Tex. Tax Code § 152.103

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.

Section 152.103 - Failure to Keep Records

Text of subsec. (a) as amended by Acts 1993, 73rd Leg., ch. 29, Sec. 10

(a) A seller commits an offense if he fails to make and retain complete records for the period of four years as provided by this chapter.

Text of subsec. (a) as amended by Acts 1993, 73rd Leg., ch. 587, Sec. 25

(a) A seller commits an offense if the seller fails to make and retain complete records for the period of four years as provided by Subchapter D.

(b) An offense under this section is a Class C misdemeanor.

Tex. Tax Code § 152.103

Acts 2001, 77th Leg., ch. 442, Sec. 19, eff. Sept. 1, 2001

Acts 1993, 73rd Leg., ch. 587, Sec. 25, eff. Oct. 1, 1993

Amended by Acts 1993, 73rd Leg., ch. 29, Sec. 10, eff. Oct. 1, 1993

Acts 1981, 67th Leg., p. 1595, ch. 389, Sec. 1, eff. Jan. 1, 1982.