Tex. Tax Code § 158.055 — RECORDS

Every manufacturer selling, shipping, or consigning manufactured homes to or for any person in this state shall keep on file for audit purposes for the limitation period records showing: (1) the identification number of each module or section of each manufactured home sold, shipped, or consigned; (2) the name of the retailer or other person to whom or for whom the manufactured home was sold, shipped, or consigned and the address to which the home was delivered in this state; and (3) the sales price of each manufactured home sold, shipped, or consigned. Added by Acts 1981, 67th Leg., p. 2754, ch. 752, Sec. 2(a), eff. March 1, 1982.