Sec. 156.152. ACCESS TO BOOKS AND RECORDS. After the comptroller gives reasonable notice to a person that the comptroller intends to inspect the books or records of the person, the comptroller has access to the person's books or records necessary for the comptroller to determine the correctness of a report filed under this chapter or the amount of taxes due under this chapter.
Acts 1981, 67th Leg., p. 1687, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 156 - Hotel Occupancy Tax
Subchapter D. Reports and Payments
Section 156.151. Report and Payment
Section 156.152. Access to Books and Records
Section 156.153. Reimbursement for Tax Collection
Section 156.155. Availability of Certain Taxpayer Information