Tex. Tax Code § 181.052 — RECORDS

(a) A person on whom the tax is imposed by this chapter shall keep a record of the business conducted by the person and of other information that the comptroller requires to be kept. (b) The record is an open record to the comptroller and the attorney general. (c) The comptroller shall adopt rules to enforce this section. Acts 1981, 67th Leg., p. 1712, ch. 389, Sec. 1, eff. Jan. 1, 1982. SUBCHAPTER C. ENFORCEMENT