RECORDS
Utilities Code
Sec. 122.104. 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. Acts 1997, 75th Leg., ch. 166, Sec. 1, eff. Sept. 1, 1997.
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