A purchaser shall keep accurate records of all gas the purchaser purchases. The records shall be kept in the state.
Official text of the Texas Tax Code as published by the Texas Legislative Council.
Tax Code › Title 2 › Chapter 201 › Subchapter D
Texas Tax Code § 201.152
Purchaser's Records
Gas Production Tax · Records
Legislative history
Acts 1981, 67th Leg., p. 1731, ch. 389, Sec. 1, eff. Jan. 1, 1982.