Tex. Tax Code § 154.207

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 154.207 - Common Carrier Records
(a) Each common carrier shall keep records of cigarettes transported in this state.
(b) The comptroller and the attorney general are entitled to access during regular business hours all records pertaining to cigarettes that are transported.
(c) The records must show for each transaction:
(1) the name and address of the consignor and consignee;
(2) the date of delivery; and
(3) the amount and type of cigarettes transported or handled.

Tex. Tax Code § 154.207

Amended by: Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614), Sec. 13, eff. September 1, 2019
Acts 1997, 75th Leg., ch. 1423, Sec. 19.47, eff. Sept. 1, 1997
Acts 1991, 72nd Leg., ch. 409, Sec. 28, eff. June 7, 1991
Amended by Acts 1989, 71st Leg., ch. 240, Sec. 31, eff. Oct. 1, 1989
Acts 1981, 67th Leg., p. 1651, ch. 389, Sec. 1, eff. Jan. 1, 1982.