Texas Tax Code

§ 155.108 — BONDED AGENT'S RECORDS

TX § 155.108Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 155. CIGARS AND TOBACCO PRODUCTS TAX · Art. D. RECORDS AND REPORTS

(a)Each bonded agent shall keep, at each place of business in this state, records of all tobacco products 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.

Legislative history

Acts 1981, 67th Leg., p. 1676, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 51, eff. June 7, 1991.