RECORD.

Tex. TAX Code § 191.085.
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
(a) A person subject to the tax shall keep a complete record of business transacted and any other information the comptroller requires. (b) The person shall keep the record open for four years for inspection by the comptroller or the attorney general.
Source: TX Statutes (Official Site)URL: https://statutes.capitol.texas.gov/Fetched: 6/29/2026

Starting a business in Texas? Texas LLC guide: costs and requirements