Sec. 154.204. MANUFACTURER'S RECORDS AND REPORTS. (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 25th of each month, a report showing the information listed in Subsections (a)(1), (2), (3), and (5) 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.
Acts 1981, 67th Leg., p. 1651, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 27, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.45, eff. Sept. 1, 1997.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614), Sec. 12, eff. September 1, 2019.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Subchapter F. Records and Reports
Section 154.201. Record of Purchase or Receipt
Section 154.202. Record of Stamps
Section 154.203. Report of Sale or Use
Section 154.204. Manufacturer's Records and Reports
Section 154.205. Manufacturer's Representative's Records
Section 154.207. Common Carrier Records
Section 154.208. Bonded Agent's Records
Section 154.2085. Export Warehouse's Records
Section 154.209. Availability of Records
Section 154.210. Distributor's Report
Section 154.211. Failure to Produce Records
Section 154.212. Reports by Wholesalers and Distributors of Cigarettes