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Texas Statutes (Last Updated: January 4, 2014) |
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TAX CODE |
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Title 2. STATE TAXATION |
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Subtitle E. SALES, EXCISE, AND USE TAXES |
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Chapter 154. CIGARETTE TAX |
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Subchapter F. RECORDS AND REPORTS |
Sec. 154.204. MANUFACTURER'S RECORDS AND REPORTS
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(a) A manufacturer who sells cigarettes to a permit holder in this state shall keep records showing:
(1) the number and kind of cigarettes in unstamped packages sold;
(2) the number and kind of cigarettes in stamped packages sold, if any;
(3) the date the cigarettes were sold;
(4) the manufacturer's list price for the cigarettes;
(5) the account number and the location where the cigarettes were shipped, if any; and
(6) the name of the common carrier.
(b) A manufacturer who sells cigarettes to a permit holder in this state shall file with the comptroller, on or before the end of each month, a report showing the information listed in Subdivisions (1), (2), (3), and (5) of Subsection (a) for the previous month. Information related to the manufacturer's list prices must be submitted by the manufacturer 15 days prior to any scheduled changes.