Texas § 154.204 MANUFACTURER'S RECORDS AND REPORTS.

Texas Statutes

§ 154.204 — MANUFACTURER'S RECORDS AND REPORTS.

Texas § 154.204

Code TXTax Code

This text of Texas § 154.204 (MANUFACTURER'S RECORDS AND REPORTS.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tex. Tax Code Code Ann. § 154.204 (2026).

Text

Sec. 154.204. MANUFACTURER'S RECORDS AND REPORTS.

(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

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Sec. 154.204. MANUFACTURER'S RECORDS AND REPORTS. (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.

Legislative 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.