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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 155. CIGARS AND TOBACCO PRODUCTS TAX |
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Subchapter D. RECORDS AND REPORTS |
Sec. 155.107. COMMON CARRIER RECORDS
Latest version.
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(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.
Acts 1981, 67th Leg., p. 1670, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 240, Sec. 72, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 51, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.89, eff. Sept. 1, 1997.