Sec. 155.108. BONDED AGENT'S RECORDS. (a) Each bonded agent shall keep, at each place of business in this state, records of all tobacco products 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. 1676, 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