Tex. Tax Code § 151.408
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
A taxpayer whose regular books are kept on a cash basis, accrual basis, or some other generally recognized accounting basis that accurately reflects the operation of the business may file the tax reports required by this chapter on the same basis that is used for the taxpayer's regular books.
Tex. Tax Code § 151.408