Tex. Tax Code § 154.205
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
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.
Tex. Tax Code § 154.205