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Tex. Tax Code § 154.207

COMMON CARRIER RECORDS

Texas · Texas Tax Code · Status: effective

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Tex. Tax Code § 154.207, COMMON CARRIER RECORDS, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575102
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(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.