Texas Codes

Tex. Tax Code § 111.0041 (2026)

Records; Burden To Produce And Substantiate Claims

✓ current as of May 2026

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Sec. 111.0041. RECORDS; BURDEN TO PRODUCE AND SUBSTANTIATE CLAIMS. (a) Except as provided by Subsection (b), a taxpayer who is required by this title to keep records shall keep those records open to inspection by the comptroller, the attorney general, or the authorized representatives of either of them for at least four years.

(b) A taxpayer is required to keep records, as provided by Subsection (c) with respect to the taxpayer's claim, open for inspection under Subsection (a) for more than four years throughout any period when:

(1) any tax, penalty, or interest may be assessed, collected, or refunded by the comptroller; or

(2) an administrative hearing is pending before the comptroller, or a judicial proceeding is pending, to determine the amount of the tax, penalty, or interest that is to be assessed, collected, or refunded.

(c) A taxpayer shall produce sufficient records and supporting documentation appropriate to the tax or fee for the transactions in question to substantiate and enable verification of the taxpayer's claim related to the amount of tax, penalty, or interest to be assessed, collected, or refunded in an administrative or judicial proceeding. Sufficient records and supporting documentation appropriate to the tax or fee may include invoices, vouchers, checks, shipping records, contracts, or other equivalent records, such as electronically stored images of such documents, reflecting legal relationships and taxes collected or paid.

(d) This section prevails over any other conflicting provision of this title.

Acts 1981, 67th Leg., p. 1496, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1999, 76th Leg., ch. 1467, Sec. 2.11, eff. Oct. 1, 1999.

Amended by:

Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 4.02, eff. October 1, 2011.

Acts 2025, 89th Leg., R.S., Ch. 138 (S.B. 266), Sec. 1, eff. May 24, 2025.

Notes of Decisions

Cited in 8 cases (2 in the last 5 years), 2009–2025 · leading case: U.S. Concrete, Inc. v. Glenn Hegar, Comptroller of Pub. Accounts, State of Texas & Ken Paxton, Attorney Gen. of Texas, 578 S.W.3d 559 (Tex. App. 2019).

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U.S. Concrete, Inc. v. Glenn Hegar, Comptroller of Pub. Accounts, State of Texas & Ken Paxton, Attorney Gen. of Texas, 578 S.W.3d 559 (Tex. App. 2019). “051(b), Tex. Gov’t Code § 403.202(b), and any issues to be determined in its lawsuit “are limited to those arising from the reasons expressed in the written protest as originally filed,” Tex.”

Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas v. Championx, LLC (Tex. App. 2025). · cites it 6× “26 (a); see also Tex. Tax Code § 111.0041. Pursuant to 34 Texas Administrative Code § 3.”

S. Plastics, Inc. v. Susan Combs, Comptroller of Pub. Accounts of the State of Texas, & Greg Abbott, Attorney Gen. of the State of Texas (Tex. App. 2009). · cites it 2× “; see also Tex. Tax Code Ann. § 111.0041 (West 2008) (requiring taxpayer to retain records for inspection by the comptroller or the attorney general for period of four years).”

Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas v. Ryan, LLC (Tex. App. 2015). · cites it 2× “See Tex. Tax Code § 111.0041. But placing the burden on the taxpayer to prove its claims does not equate with the rules’ requirement that the taxpayer file all- inclusive proof at the initiation of a claim.”

Badger Tavern, L.P. v. Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & the Off. of the Comptroller of Pub. Accounts of the State of Texas (Tex. App. 2018). “219 , 223 (2017) (adopting amendments); see also Tex. Tax Code § 111.0041(b) (“A taxpayer is required to keep records .”

Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas// Health Care Serv. Corp., a Mut. Legal Reserve Co., D/B/A Blue Cross & Blue Shield of Texas v. Health Care Serv. Corp., a Mut. Legal Reserve Co., D/B/A Blue Cross & Blue Shield of Texas// Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas (Tex. App. 2020). “Tex. Tax Code § 111.0041(c). In a suit for a tax refund: A taxpayer shall produce contemporaneous records and supporting documentation appropriate to the tax or fee for the transactions in question to substantiate and enable verification of a taxpayer’s claim relating to the…”

L.L.C., Inc. & Fun Holdings, LLC v. Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas (Tex. App. 2023). “See TEX. TAX. CODE ANN. § 111.0041. 4 the SOB Fee against certain types of establishments (adult cabarets and specifically latex clubs) but not against other businesses which also qualify as SOBs under the SOB Statute, and that disparate, discriminatory, and selective…”

— Tex. Tax Code § 111.0041(b) — 1 case

— Tex. Tax Code § 111.0041(c) — 3 cases

Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas v. Championx, LLC (Tex. App. 2025). “26 (a); see also Tex. Tax Code § 111.0041. Pursuant to 34 Texas Administrative Code § 3.”

Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas v. Ryan, LLC (Tex. App. 2015). “See Tex. Tax Code § 111.0041. But placing the burden on the taxpayer to prove its claims does not equate with the rules’ requirement that the taxpayer file all- inclusive proof at the initiation of a claim.”

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