Sec. 54.06. REPORTS AND RECORDKEEPING. (a) The holder of an out-of-state winery direct shipper's permit shall maintain records of all sales and deliveries made under the permit.
(b) The holder of an out-of-state winery direct shipper's permit shall maintain complete sales and delivery records for all sales and deliveries made under the permit for at least five years from the date of sale. These records shall be made available upon request for inspection by the commission or any other appropriate state agency.
(c) The commission shall establish rules requiring the holder of an out-of-state winery direct shipper's permit to periodically file reports providing the commission with such information as the commission may determine is needed to more efficiently and effectively enforce the state laws applicable to the permit holder.
Added by Acts 2005, 79th Leg., Ch. 36 (S.B. 877), Sec. 2, eff. May 9, 2005.
Structure Texas Statutes
Title 3 - Licenses and Permits
Chapter 54 - Out-of-State Winery Direct Shipper's Permit
Section 54.01. Authorized Activities
Section 54.02. Prohibited Activities
Section 54.03. Qualifications for Permit
Section 54.05. Identification Requirements
Section 54.06. Reports and Recordkeeping
Section 54.07. Liability for and Payment of Taxes
Section 54.08. Resale Prohibited