Texas Statutes
§ 155.108 — BONDED AGENT'S RECORDS.
Texas § 155.108
JurisdictionTexas
Code TXTax Code
This text of Texas § 155.108 (BONDED AGENT'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. § 155.108 (2026).
Text
Sec. 155.108. BONDED AGENT'S RECORDS.
(a)Each bonded agent shall keep, at each place of business in this state, records of all tobacco products received, distributed, and delivered.
(b)The records must include:
(1)invoices for receipts and deliveries;
(2)orders for receipts and deliveries;
(3)shipping records for receipts and deliveries; and
(4)shipping records for distribution or delivery.
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Legislative History
Acts 1981, 67th Leg., p. 1676, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 51, eff. June 7, 1991.
Nearby Sections
15
§ 155.001
DEFINITIONS.§ 155.002
STORAGE.§ 155.021
TAX IMPOSED ON CIGARS.§ 155.0212
LIABILITY OF PERMITTED DISTRIBUTOR.§ 155.023
PAYMENT OF TAX.§ 155.024
EXCEPTION FOR PERSONAL USE.§ 155.025
MANUFACTURING EXEMPTION.§ 155.026
PENALTY FOR FAILURE TO PAY TAX.§ 155.027
VENUE.§ 155.028
IMPACT OF TAX.§ 155.041
PERMITS.§ 155.045
COMBINATION PERMIT.§ 155.048
ISSUANCE OF PERMITS.Cite This Page — Counsel Stack
Bluebook (online)
Texas § 155.108, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/155.108.