Tex. Tax Code § 154.204 · Subchapter F. RECORDS AND REPORTS
MANUFACTURER'S RECORDS AND REPORTS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A manufacturer who sells cigarettes to a permit holder in this state shall keep records showing:
(1) the number and kind of cigarettes in unstamped packages sold;
(2) the number and kind of cigarettes in stamped packages sold, if any;
(3) the date the cigarettes were sold;
(4) the manufacturer's list price for the cigarettes;
(5) the account number and the location where the cigarettes were shipped, if any; and
(6) the name of the common carrier.
(b) A manufacturer who sells cigarettes to a permit holder in this state shall file with the comptroller, on or before the 25th of each month, a report showing the information listed in Subsections (a)(1), (2), (3), and (5) for the previous month. Information related to the manufacturer's list prices must be submitted by the manufacturer 15 days prior to any scheduled changes.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1651, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 27, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.45, eff. Sept. 1, 1997.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614), Sec. 12, eff. September 1, 2019.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.154.htm
- Text hash
- sha256 c9cb274db302b2b01c46c68bdfbdbf046d6e8a8652b7c621ad7eafc2af92eb03
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.