Tex. Tax Code § 155.108

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.

Section 155.108 - Bonded Agent's Records

(a) Each bonded agent shall keep, at each place 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 or delivery.

Tex. Tax Code § 155.108

Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 51, eff. June 7, 1991

Acts 1981, 67th Leg., p. 1676, ch. 389, Sec. 1, eff. Jan. 1, 1982.