{"data":{"id":"us-tx/tex.-tax-code-154.208","jurisdiction":"us-tx","citation":"Tex. Tax Code § 154.208","heading":"BONDED AGENT'S RECORDS.","body":"(a) Each bonded agent shall keep, at each of the agent's places of business in this state, records of all cigarettes received, distributed, and delivered.\n(b) The records must include:\n(1) invoices for receipts and deliveries;\n(2) orders for receipts and deliveries;\n(3) shipping records for receipts and deliveries; and\n(4) shipping records for distribution or delivery.\nActs 1981, 67th Leg., p. 1651, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 28, eff. June 7, 1991.\nAmended by:\nActs 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614), Sec. 14, eff. September 1, 2019.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 154. CIGARETTE TAX","SUBCHAPTER F. RECORDS AND REPORTS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.154.htm#154.208","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"be1d689c71243e893e82f28cf160ae1dceeac20253970532fa357d74541f70fc","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-154.207","next":"us-tx/tex.-tax-code-154.2085"},"notice":"GroundRules: Original legal text. Not legal advice."}