{"data":{"id":"us-tx/tex.-tax-code-155.109","jurisdiction":"us-tx","citation":"Tex. Tax Code § 155.109","heading":"EXPORT WAREHOUSE'S RECORDS.","body":"(a) Each export warehouse shall keep, at each of the warehouse's places 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 and delivery.\nAdded by Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475), Sec. 8, eff. September 1, 2019.","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#155.109","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"2afd842d8e1cbc53d2c4401e40a5e70c6b93f41cae9963591e80af90258d15a0","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-155.108","next":"us-tx/tex.-tax-code-155.110"},"notice":"GroundRules: Original legal text. Not legal advice."}