Sec. 154.207. COMMON CARRIER RECORDS. (a) Each common carrier shall keep records of cigarettes transported in this state.
(b) The comptroller and the attorney general are entitled to access during regular business hours all records pertaining to cigarettes that are transported.
(c) The records must show for each transaction:
(1) the name and address of the consignor and consignee;
(2) the date of delivery; and
(3) the amount and type of cigarettes transported or handled.
Acts 1981, 67th Leg., p. 1651, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 240, Sec. 31, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 28, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.47, eff. Sept. 1, 1997.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614), Sec. 13, 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