Tex. Tax Code § 155.103

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 155.103 - Manufacturer's Records and Reports
(a) A manufacturer who sells tobacco products to a permit holder in this state shall keep records showing:
(1) the number and kind of tobacco products sold;
(2) the date the tobacco products were sold;
(3) the name and permit number of the permit holder;
(4) the manufacturer's list price for the tobacco products;
(5) the place where the tobacco products were shipped; and
(6) the name of the common carrier.
(a-1) In addition to the information required under Subsection (a), the records for each sale of tobacco products other than cigars must show the net weight as listed by the manufacturer for each unit.
(b) A manufacturer who sells tobacco products to a permit holder in this state shall file with the comptroller, on or before the last day of each month, a report showing the information required to be listed by Subsections (a) and (a-1), if applicable, for the previous month.

Tex. Tax Code § 155.103

Amended by: Acts 2009, 81st Leg., R.S., Ch. 285 (H.B. 2154), Sec. 13, eff. September 1, 2009
Acts 1999, 76th Leg., ch. 1467, Sec. 2.44, eff. Oct. 1, 1999
Acts 1997, 75th Leg., ch. 1423, Sec. 19.88, eff. Sept. 1, 1997
Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 51, eff. June 7, 1991
Acts 1981, 67th Leg., p. 1675, ch. 389, Sec. 1, eff. Jan. 1, 1982.