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
U.S. Concrete, Inc. v. Glenn Hegar, 578 S.W.3d 559 (Tex. App.—Austin 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 v. Championx, LLC, No. 15-24-00111-CV (Tex. App.—15th Dist. Mar. 27, 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, No. 03-08-00149-CV (Tex. App.—Austin July 1, 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).”
S. Plastics, Inc. v. Susan Combs, No. 03-08-00149-CV (Tex. App.—Austin July 1, 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 v. Ryan, LLC, No. 03-13-00400-CV (Tex. App.—Austin May 20, 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, No. 03-18-00291-CV (Tex. App.—Austin Sept. 11, 2018).
“219 , 223 (2017) (adopting amendments); see also Tex. Tax Code § 111.0041(b) (“A taxpayer is required to keep records .”
Glenn Hegar v. Health Care Serv. Corp., 660 S.W.3d 120 (Tex. App.—Austin 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. v. Glenn Hegar, No. 13-21-00011-CV (Tex. App.—Corpus Christi–Edinburg June 8, 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
Badger Tavern, L.P. v. Glenn Hegar, No. 03-18-00291-CV (Tex. App.—Austin Sept. 11, 2018).
“219 , 223 (2017) (adopting amendments); see also Tex. Tax Code § 111.0041(b) (“A taxpayer is required to keep records .”
Tex. Tax Code § 111.0041(c): 3 cases
Glenn Hegar v. Championx, LLC, No. 15-24-00111-CV (Tex. App.—15th Dist. Mar. 27, 2025).
“26 (a); see also Tex. Tax Code § 111.0041. Pursuant to 34 Texas Administrative Code § 3.”
Glenn Hegar v. Health Care Serv. Corp., 660 S.W.3d 120 (Tex. App.—Austin 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…”
Glenn Hegar v. Ryan, LLC, No. 03-13-00400-CV (Tex. App.—Austin May 20, 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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