Texas Tax Code

§ 155.109 — EXPORT WAREHOUSE'S RECORDS

TX § 155.109Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 155. CIGARS AND TOBACCO PRODUCTS TAX · Art. D. 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 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 and delivery.

Legislative history

Added by Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475), Sec. 8, eff. September 1, 2019.