Texas Tax Code

§ 154.202 — RECORD OF STAMPS

TX § 154.202Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 154. CIGARETTE TAX · Art. F. RECORDS AND REPORTS

Statute text

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(a)A distributor shall keep at each place of business in this state the invoices for all stamps purchased or received from the comptroller and records providing complete information on stamps purchased and the disposition of the stamps.

(b)The records must show:

(1)the date of receipt of stamps purchased;

(2)the beginning and ending serial numbers and the quantity of stamps purchased;

(3)the design, color, or denomination of stamps purchased;

(4)the amount paid for the stamps;

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Legislative history

Acts 1981, 67th Leg., p. 1650, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 27, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.44, eff. Sept. 1, 1997.