§ 155.101 Record of Purchase or Receipt
§ 155.102 Report of Sale or Use
§ 155.103 Manufacturer’s Records and Reports
§ 155.104 Manufacturer’s Representative’s Records
§ 155.105 Reports by Wholesalers and Distributors of Cigars and Tobacco Products
§ 155.107 Common Carrier Records
§ 155.108 Bonded Agent’s Records
§ 155.109 Export Warehouse’s Records
§ 155.110 Availability of Records
§ 155.111 Distributor’s Report
§ 155.112 Failure to Produce Records
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Terms Used In Texas Tax Code Chapter 155 > Subchapter D - Records and Reports

  • Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Month: means a calendar month. See Texas Government Code 312.011
  • Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005