Tex. Tax Code § 154.207
This is the official text of Tex. Tax Code § 154.207, part of Texas’s Tax Code — governs state and local taxation.
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§ 154.207. COMMON CARRIER RECORDS.
Official statutory text
(a) Each common carrier shall keep records of cigarettes transported in this state.
(b) The comptroller and the attorney general are entitled to access during regular business hours all records pertaining to cigarettes that are transported.
(c) The records must show for each transaction:
(1) the name and address of the consignor and consignee;
(2) the date of delivery; and
(3) the amount and type of cigarettes transported or handled.
(b) The comptroller and the attorney general are entitled to access during regular business hours all records pertaining to cigarettes that are transported.
(c) The records must show for each transaction:
(1) the name and address of the consignor and consignee;
(2) the date of delivery; and
(3) the amount and type of cigarettes transported or handled.
Status: in_force · Read it on the official government site
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