Texas Tax Code

§ 154.205 — MANUFACTURER'S REPRESENTATIVE'S RECORDS

TX § 154.205Title 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 manufacturer's representative shall retain copies of the invoices prepared for each purchase or sale of cigarettes from or to a permittee of the state. The manufacturer's representative shall deliver a copy of the invoice prepared for each sale of cigarettes to the purchaser or recipient of the cigarettes. Such records shall be available for inspection and copying by the comptroller and attorney general for four years.

Legislative history

Acts 1981, 67th Leg., p. 1651, 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. 19.46, eff. Sept. 1, 1997.