Tex. Loc. Gov't Code § 334.110

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.

Section 334.110 - Records

(a) The owner of a motor vehicle used for rental purposes shall keep for four years records and supporting documents containing the following information on the amount of:

(1) gross rental receipts received from the rental of the motor vehicle; and

(2) the tax imposed under this subchapter and paid to the municipality or county on each motor vehicle used for rental purposes by the owner.

(b) Mileage records are not required.

Tex. Loc. Gov't. Code § 334.110

Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. 9/1/1997.