Utilities Code › Title 3 › Chapter 122 › Subchapter C

Texas Utilities Code § 122.104

Records

Gas Utility Pipeline Tax · Payments, Reports, and Records

A person on whom a tax is imposed by this chapter shall maintain until the fourth anniversary of the date the tax report and payment for a calendar quarter are due records sufficient to:

(1) document the person's tax report; and

(2) establish the amount of the tax imposed.

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

Official source
Legislative history

Acts 1997, 75th Leg., ch. 166, Sec. 1, eff. Sept. 1, 1997.