Texas Statutes
§ 154.205 — MANUFACTURER'S REPRESENTATIVE'S RECORDS.
Texas § 154.205
JurisdictionTexas
Code TXTax Code
This text of Texas § 154.205 (MANUFACTURER'S REPRESENTATIVE'S RECORDS.) 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. § 154.205 (2026).
Text
Sec. 154.205. MANUFACTURER'S REPRESENTATIVE'S RECORDS. A manufacturer's representative shall retain copies of the invoices prepared for each purchase or sale of cigarettes from or to a permittee of the state. The manufacturer's representative shall deliver a copy of the invoice prepared for each sale of cigarettes to the purchaser or recipient of the cigarettes. Such records shall be available for inspection and copying by the comptroller and attorney general for four years.
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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. 19.46, eff. Sept. 1, 1997.
Nearby Sections
15
§ 154.001
DEFINITIONS.§ 154.002
STORAGE.§ 154.021
IMPOSITION AND RATE OF TAX.§ 154.0225
LIABILITY OF PERMITTED DISTRIBUTOR.§ 154.023
IMPACT OF TAX.§ 154.024
IMPORTATION OF SMALL QUANTITIES.§ 154.025
LIEN TO SECURE PAYMENT OF TAX.§ 154.041
STAMP REQUIRED.§ 154.042
DISTRIBUTOR.§ 154.043
SALE OF STAMPS.§ 154.044
PURCHASE FROM A DISTRIBUTOR.§ 154.045
RECALL BY COMPTROLLER.Cite This Page — Counsel Stack
Bluebook (online)
Texas § 154.205, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/154.205.