Each distributor, wholesaler, bonded agent, interstate warehouse, and export warehouse shall keep records at each place of business of all cigarettes purchased or received, including records of those cigarettes for which no tax is due under federal law. Each retailer shall keep records at a single commercial business location, which the retailer shall designate as its principal place of business in this state, of all cigarettes purchased and received. These records must include:

1. (1) the name and address of the shipper or carrier and the mode of transportation;
2. (2) all shipping records or copies of records, including invoices, bills of lading, waybills, freight bills, and express receipts;
3. (3) the date and the name of the place of origin of the cigarette shipment;
4. (4) the date and the name of the place of arrival of the cigarette shipment;
5. (5) a statement of the number, kind, and price paid for cigarettes, including cigarettes in stamped and unstamped packages;
6. (6) the name, address, permit number, and tax identification number of the seller;
7. (7) in the case of a distributor, copies of the customs certificates required by 19 U.S.C. Section 1681a(c), as amended, for all cigarettes imported into the United States to which the distributor has affixed a tax stamp; and
8. (8) any other information required by rules of the comptroller.

Acts 1981, 67th Leg., p. 1649, ch. 389, Sec. 1, eff. Jan. 1, 1982.

Amended by Acts 1985, 69th Leg., ch. 58, Sec. 13, eff. March 1, 1986;

Acts 1991, 72nd Leg., ch. 409, Sec. 27, eff. June 7, 1991;

Acts 1995, 74th Leg., ch. 1000, Sec. 43, eff. Oct. 1, 1995;

Acts 1997, 75th Leg., ch. 1423, Sec. 19.43, eff. Sept. 1, 1997;

Acts 2001, 77th Leg., ch. 1104, Sec. 3, eff. Sept. 1, 2001.

Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614), Sec. 11, eff. September 1, 2019.

Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 17, eff. September 1, 2021.