(a) A distributor shall deliver to the comptroller, on or before the 25th day of each month, a report for the preceding month.
(b) The report must show:
(1) the date the report was made;
(2) the distributor’s name and address;
(3) the month the report covers;
(4) the number of cigarettes in stamped packages and the number of cigarettes in unstamped packages on hand at the beginning of the month;
(5) the number of cigarettes in stamped packages and the number of cigarettes in unstamped packages purchased and received during the month;
(6) the number of cigarettes in stamped packages and the number of cigarettes in unstamped packages returned by customers or received from any other source;
(7) the number of cigarettes in stamped packages and the number of cigarettes in unstamped packages sold, used, lost, stolen, returned to the factory, or disposed of in any other manner;
(8) the number of cigarettes in stamped packages and the number of cigarettes in unstamped packages on hand at the end of the month;
(9) the number of cigarettes sold or distributed in interstate commerce;
(10) the number of cigarettes sold or distributed in intrastate commerce;
(11) the beginning and ending serial numbers, design, color, or denomination of, and amount paid for, unused stamps on hand at the beginning of the month;
(12) the beginning and ending serial numbers, design, color, or denomination of, and amount paid for, stamps purchased and received;
(13) the beginning and ending serial numbers, design, color, or denomination of, and amount paid for, stamps sold, used, lost, stolen, exchanged, returned, or disposed of in any other manner;
(14) the beginning and ending serial numbers, design, color, or denomination of, and amount paid for, stamps on hand at the end of the month;
(15) a summary schedule, on a form prescribed by the comptroller, identifying each receipt of cigarettes, the date of receipt, the shipper, the invoice number, and the quantity of cigarettes received; and
(16) any other information the comptroller requires relating to cigarettes and to the payment of taxes due on them.

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.