Tex. Tax Code § 155.111

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 155.111 - Distributor's Report
(a) A distributor shall file with the comptroller on or before the 25th day of each month a report for the preceding month.
(b) The report must show:
(1) the date the report was made;
(2) the distributor's name and address;
(3) the month the report covers;
(4) the amount of tobacco products purchased, received, and acquired;
(5) the manufacturer's list price of tobacco products purchased, received, and acquired;
(6) the amount of tobacco products sold, distributed, used, lost, or otherwise disposed of;
(7) the amount of tobacco products on hand at the beginning and the end of the month; and
(8) any other information the comptroller requires relating to tobacco products and to the payment of taxes due on them.
(b-1) In addition to the information required under Subsection (b), the report must show the net weight as listed by the manufacturer for each unit of tobacco products other than cigars that is purchased, received, or acquired.
(c) The comptroller shall prescribe the form and content of the report.
(d) If more than 50 percent of all untaxed tobacco products received by the distributor in this state are actually sold outside of this state, the distributor shall include in the report only tobacco products that are sold in this state.

Tex. Tax Code § 155.111

Acts 2017, 85th Leg., R.S., Ch. 33 (S.B. 1390), Sec. 8, eff. September 1, 2017
Amended by: Acts 2009, 81st Leg., R.S., Ch. 285 (H.B. 2154), Sec. 15, eff. September 1, 2009
Acts 2001, 77th Leg., ch. 1263, Sec. 54, eff. Oct. 1, 2001
Acts 1999, 76th Leg., ch. 1467, Sec. 2.45, eff. Oct. 1, 1999
Acts 1997, 75th Leg., ch. 1423, Sec. 19.91, eff. Sept. 1, 1997
Acts 1997, 75th Leg., ch. 1040, Sec. 49, 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. 74, eff. Oct. 1, 1989
Acts 1981, 67th Leg., p. 1677, ch. 389, Sec. 1, eff. Jan. 1, 1982.