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Tex. Tax Code § 154.205

MANUFACTURER'S REPRESENTATIVE'S RECORDS

Texas · Texas Tax Code · Status: effective

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Tex. Tax Code § 154.205, MANUFACTURER'S REPRESENTATIVE'S RECORDS, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575101
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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.