Texas Tax Code

§ 154.2085 — EXPORT WAREHOUSE'S RECORDS

TX § 154.2085Title 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 export warehouse shall keep, at each of the warehouse'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 and delivery.

Legislative history

Added by Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614), Sec. 15, eff. September 1, 2019.