Tex. Tax Code § 154.205

This is the official text of Tex. Tax Code § 154.205, part of Texas’s Tax Code — governs state and local taxation.

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§ 154.205. MANUFACTURER'S REPRESENTATIVE'S RECORDS.

Official statutory text

A manufacturer's representative shall retain copies of the invoices prepared for each purchase or sale of cigarettes from or to a permittee of the state. The manufacturer's representative shall deliver a copy of the invoice prepared for each sale of cigarettes to the purchaser or recipient of the cigarettes. Such records shall be available for inspection and copying by the comptroller and attorney general for four years.

Status: in_force · Read it on the official government site

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