Texas Statutes
Subchapter E. Provisions Relating to Transaction of Business
Section 2153.201. Required Owner Records

Sec. 2153.201. REQUIRED OWNER RECORDS. (a) An owner shall maintain a complete and itemized record of each coin-operated machine the owner purchases, receives, possesses, handles, exhibits, or displays in this state in accordance with accepted auditing and accounting practices.
(b) A record required under Subsection (a) must:
(1) be available at all times for inspection by the attorney general, the comptroller, or an authorized representative of the attorney general or comptroller as provided by Subsection (c);
(2) include information relating to:
(A) the kind of each machine;
(B) the date each machine is:
(i) acquired or received in this state; and
(ii) placed in operation;
(C) the location of each machine, including the:
(i) county;
(ii) municipality, if any; and
(iii) street or rural route number;
(D) the name and complete address of each operator of each machine;
(E) if the owner is an individual, the full name and address of the owner; and
(F) if the owner is not an individual, the name and address of each principal officer or member of the owner; and
(3) be maintained at a permanent address in this state designated on the application for a license under Section 2153.153.
(c) A record required under Subsection (a) must be available for inspection under Subsection (b) for at least four years and as required by Section 111.0041, Tax Code.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Amended by:
Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 4.01, eff. October 1, 2011.

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