Sec. 151.026. OUT-OF-STATE RECORDS. A taxpayer is entitled to keep or store the taxpayer's records outside this state. If the comptroller requests to examine a record kept or stored outside this state, the taxpayer shall bring the record into this state for the examination or permit the comptroller to examine the record at the out-of-state location.
Acts 1981, 67th Leg., p. 1549, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 151 - Limited Sales, Excise, and Use Tax
Subchapter B. Administration and Records
Section 151.022. Retroactive Effect of Rules
Section 151.023. Investigations and Audits
Section 151.0231. Managed Audits
Section 151.024. Persons Who May Be Regarded as Retailers
Section 151.0241. Persons Performing Disaster- or Emergency-Related Work
Section 151.0242. Marketplace Providers and Marketplace Sellers
Section 151.025. Records Required to Be Kept
Section 151.026. Out-of-State Records