Sec. 155.107. COMMON CARRIER RECORDS. (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.
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