Texas Tax Code 154.207 – Common Carrier Records
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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.
Terms Used In Texas Tax Code 154.207
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
(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.