Sec. 155.104. MANUFACTURER'S REPRESENTATIVE'S RECORDS. A manufacturer's representative shall keep the same records that are required of a wholesaler. The manufacturer's representative shall deliver a duplicate of the invoice required by Section 155.102 to the purchaser or recipient of the tobacco products.
Acts 1981, 67th Leg., p. 1675, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 51, eff. June 7, 1991.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 155 - Cigars and Tobacco Products Tax
Subchapter D. Records and Reports
Section 155.101. Record of Purchase or Receipt
Section 155.102. Report of Sale or Use
Section 155.103. Manufacturer's Records and Reports
Section 155.104. Manufacturer's Representative's Records
Section 155.105. Reports by Wholesalers and Distributors of Cigars and Tobacco Products
Section 155.107. Common Carrier Records
Section 155.108. Bonded Agent's Records
Section 155.109. Export Warehouse's Records
Section 155.110. Availability of Records