{"data":{"id":"us-tx/tex.-tax-code-155.108","jurisdiction":"us-tx","citation":"Tex. Tax Code § 155.108","heading":"BONDED AGENT'S RECORDS.","body":"(a) Each bonded agent shall keep, at each place of business in this state, records of all tobacco products 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. 1676, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 51, eff. June 7, 1991.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 155. CIGARS AND TOBACCO PRODUCTS TAX","SUBCHAPTER D. RECORDS AND REPORTS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.155.htm#155.108","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"f6e43ead6f28d3f528b486a3180088e1652a73f42f4d8c338cb8c55319c04ccc","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-155.107","next":"us-tx/tex.-tax-code-155.109"},"notice":"GroundRules: Original legal text. Not legal advice."}