Texas Tax Code

§ 154.208 — BONDED AGENT'S RECORDS

TX § 154.208Title 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)Each bonded agent shall keep, at each of the agent's places of business in this state, records of all cigarettes received, distributed, and delivered.

(b)The records must include:

(1)invoices for receipts and deliveries;

(2)orders for receipts and deliveries;

(3)shipping records for receipts and deliveries; and

(4)shipping records for distribution or delivery. Acts 1981, 67th Leg., p. 1651, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 28, eff. June 7, 1991. Amended by:

Legislative history

Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614), Sec. 14, eff. September 1, 2019.