Sec. 201.152. PURCHASER'S RECORDS. A purchaser shall keep accurate records of all gas the purchaser purchases. The records shall be kept in the state. Acts 1981, 67th Leg., p. 1731, ch. 389, Sec. 1, eff. Jan. 1, 1982. SUBCHAPTER E. REPORTS AND PAYMENTS
Purchaser's Records
Tex. Tax Code § 201.152, under Gas Production Tax.
Tex. Tax Code § 201.152