Tex. Tax Code § 155.107

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 155.107 - Common Carrier Records
(a) Each common carrier shall keep records of tobacco products transported in this state.
(b) The comptroller and the attorney general are entitled to access during regular business hours to all records pertaining to tobacco products that are transported.
(c) The records must show for each transaction:
(1) the names and addresses of the consignor and consignee;
(2) the date of delivery; and
(3) the amount and type of tobacco products transported or handled.

Tex. Tax Code § 155.107

Acts 1997, 75th Leg., ch. 1423, Sec. 19.89, eff. Sept. 1, 1997
Acts 1991, 72nd Leg., ch. 409, Sec. 51, eff. June 7, 1991
Amended by Acts 1989, 71st Leg., ch. 240, Sec. 72, eff. Oct. 1, 1989
Acts 1981, 67th Leg., p. 1670, ch. 389, Sec. 1, eff. Jan. 1, 1982.