1. (a) A contractor must provide to the contracting state agency payment statements derived from sales tax reports.
2. (b) The contractor annually must provide the payment statements in accordance with the requirements of the state agency.
3. (c) A payment statement must be certified by a certified public accountant licensed in this state.

Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.