Texas Statutes
Chapter 151 - Limited Sales, Excise, and Use Tax
Subchapter B. Administration and Records

Section 151.021. Employees - Sec. 151.021. EMPLOYEES. The comptroller may employ accountants, auditors, investigators,...

Section 151.022. Retroactive Effect of Rules - Sec. 151.022. RETROACTIVE EFFECT OF RULES. The comptroller may prescribe...

Section 151.023. Investigations and Audits - Sec. 151.023. INVESTIGATIONS AND AUDITS. (a) The comptroller, or another...

Section 151.0231. Managed Audits - Sec. 151.0231. MANAGED AUDITS. (a) In this section, "managed audit"...

Section 151.024. Persons Who May Be Regarded as Retailers - Sec. 151.024. PERSONS WHO MAY BE REGARDED AS RETAILERS. If...

Section 151.0241. Persons Performing Disaster- or Emergency-Related Work - Sec. 151.0241. PERSONS PERFORMING DISASTER- OR EMERGENCY-RELATED WORK. (a) In...

Section 151.0242. Marketplace Providers and Marketplace Sellers - Sec. 151.0242. MARKETPLACE PROVIDERS AND MARKETPLACE SELLERS. (a) In this...

Section 151.025. Records Required to Be Kept - Sec. 151.025. RECORDS REQUIRED TO BE KEPT. (a) All sellers...

Section 151.026. Out-of-State Records - Sec. 151.026. OUT-OF-STATE RECORDS. A taxpayer is entitled to keep...

Section 151.027. Confidentiality of Tax Information - Sec. 151.027. CONFIDENTIALITY OF TAX INFORMATION. (a) Information in or...

Section 151.029. Remedies Not Exclusive - Sec. 151.029. REMEDIES NOT EXCLUSIVE. An action taken by the...