Sec. 154.208. BONDED AGENT'S RECORDS. (a) Each bonded agent shall keep, at each of the agent's places of business in this state, records of all cigarettes received, distributed, and delivered.
(b) The records must include:
(1) invoices for receipts and deliveries;
(2) orders for receipts and deliveries;
(3) shipping records for receipts and deliveries; and
(4) shipping records for distribution or delivery.
Acts 1981, 67th Leg., p. 1651, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 28, eff. June 7, 1991.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614), Sec. 14, 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