Texas § 154.207 COMMON CARRIER RECORDS.

Texas Statutes

§ 154.207 — COMMON CARRIER RECORDS.

Texas § 154.207

Code TXTax Code

This text of Texas § 154.207 (COMMON CARRIER 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. § 154.207 (2026).

Text

Sec. 154.207. COMMON CARRIER RECORDS.

(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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Sec. 154.207. COMMON CARRIER RECORDS. (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.

Legislative History

Acts 1981, 67th Leg., p. 1651, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 240, Sec. 31, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 28, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.47, eff. Sept. 1, 1997. Amended by: Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614 ), Sec. 13, eff. September 1, 2019.