Tex. Tax Code § 201.301
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
The comptroller may enter the premises of a taxpayer liable for a tax imposed by this chapter or any other premises necessary to determine tax liability in order to examine books or records of a person subject to a tax imposed by this chapter or to secure any information related to the enforcement of this chapter.
Tex. Tax Code § 201.301