Texas Tax Code

§ 154.204 — MANUFACTURER'S RECORDS AND REPORTS

TX § 154.204Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 154. CIGARETTE TAX · Art. F. RECORDS AND REPORTS

(a)A manufacturer who sells cigarettes to a permit holder in this state shall keep records showing:

(1)the number and kind of cigarettes in unstamped packages sold;

(2)the number and kind of cigarettes in stamped packages sold, if any;

(3)the date the cigarettes were sold;

(4)the manufacturer's list price for the cigarettes;

(5)the account number and the location where the cigarettes were shipped, if any; and

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Legislative history

Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614), Sec. 12, eff. September 1, 2019.