Tax Code › Title 2 › Chapter 112 › Subchapter E

Texas Tax Code § 112.202

Records

Taxpayers' Suits · Suit After Redetermination

A person shall produce, in connection with a suit under this subchapter, sufficient records and supporting documentation appropriate to the tax for the transactions in question to substantiate and enable verification of the person's claim relating to the amount of the tax, penalty, or interest that has been assessed or collected, as required by Section 111.0041.

Official text of the Texas Tax Code as published by the Texas Legislative Council.

Official source
Legislative history

Added by Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080), Sec. 10, eff. September 1, 2021.

Acts 2025, 89th Leg., R.S., Ch. 138 (S.B. 266), Sec. 10, eff. May 24, 2025.

This section refers to

§ 111.0041