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Texas Tax Code - TAX § 154.207. Common Carrier Records

Current as of January 01, 2024 | Updated by Findlaw Staff

(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.

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Cite this article: FindLaw.com - Texas Tax Code - TAX § 154.207. Common Carrier Records - last updated January 01, 2024 | https://codes.findlaw.com/tx/tax-code/tax-sect-154-207/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

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