GroundRules
← Search the law
Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Tax Code § 155.104: MANUFACTURER'S REPRESENTATIVE'S RECORDS.

Read at publisher ↗
Where this section sits in the code
  1. TAX CODE
  2. TITLE 2. STATE TAXATION
  3. SUBTITLE E. SALES, EXCISE, AND USE TAXES
  4. CHAPTER 155. CIGARS AND TOBACCO PRODUCTS TAX
  5. SUBCHAPTER D. RECORDS AND REPORTS

A manufacturer's representative shall keep the same records that are required of a wholesaler. The manufacturer's representative shall deliver a duplicate of the invoice required by Section 155.102 to the purchaser or recipient of the tobacco products.

Acts 1981, 67th Leg., p. 1675, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 51, eff. June 7, 1991.

Collected 2026-08-27T01:47:41Z. Source file · JSON

Browse this collection