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Current as of January 01, 2024 | Updated by Findlaw Staff
(a) A distributor shall deliver to the comptroller, on or before the 25th day of each month, a report for the preceding month.
(b) The report must show:
(1) the date the report was made;
(2) the distributor's name and address;
(3) the month the report covers;
(4) the number of cigarettes in stamped packages and the number of cigarettes in unstamped packages on hand at the beginning of the month;
(5) the number of cigarettes in stamped packages and the number of cigarettes in unstamped packages purchased and received during the month;
(6) the number of cigarettes in stamped packages and the number of cigarettes in unstamped packages returned by customers or received from any other source;
(7) the number of cigarettes in stamped packages and the number of cigarettes in unstamped packages sold, used, lost, stolen, returned to the factory, or disposed of in any other manner;
(8) the number of cigarettes in stamped packages and the number of cigarettes in unstamped packages on hand at the end of the month;
(9) the number of cigarettes sold or distributed in interstate commerce;
(10) the number of cigarettes sold or distributed in intrastate commerce;
(11) the beginning and ending serial numbers, design, color, or denomination of, and amount paid for, unused stamps on hand at the beginning of the month;
(12) the beginning and ending serial numbers, design, color, or denomination of, and amount paid for, stamps purchased and received;
(13) the beginning and ending serial numbers, design, color, or denomination of, and amount paid for, stamps sold, used, lost, stolen, exchanged, returned, or disposed of in any other manner;
(14) the beginning and ending serial numbers, design, color, or denomination of, and amount paid for, stamps on hand at the end of the month;
(15) a summary schedule, on a form prescribed by the comptroller, identifying each receipt of cigarettes, the date of receipt, the shipper, the invoice number, and the quantity of cigarettes received; and
(16) any other information the comptroller requires relating to cigarettes and to the payment of taxes due on them.
(c) The comptroller shall prescribe the form and content of the report.
Cite this article: FindLaw.com - Texas Tax Code - TAX § 154.210. Distributor's Report - last updated January 01, 2024 | https://codes.findlaw.com/tx/tax-code/tax-sect-154-210/
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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