- (a) A person on whom the tax is imposed by this chapter shall keep a record of the business conducted by the person and of other information that the comptroller requires to be kept.
- (b) The record is an open record to the comptroller and the attorney general.
- (c) The comptroller shall adopt rules to enforce this section.
Acts 1981, 67th Leg., p. 1712, ch. 389, Sec. 1, eff. Jan. 1, 1982.