(a) Each public utility shall maintain an office in this state in a county in which some part of the utility's property is located. The utility shall keep in this office all books, accounts, records, and memoranda required by the commission to be kept in this state.
(b) A book, account, record, or memorandum required by the regulatory authority to be kept in this state may not be removed from this state, except as:
(1) provided by Section 52.255; and
(2) prescribed by the commission.