| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 82R8512 ALL-D | |
| 2 | 2 | By: Ritter H.B. No. 2600 | |
| 3 | 3 | ||
| 4 | 4 | ||
| 5 | 5 | A BILL TO BE ENTITLED | |
| 6 | 6 | AN ACT | |
| 7 | 7 | relating to the records and reports required for purposes of the | |
| 8 | 8 | taxes imposed on cigars and other tobacco products. | |
| 9 | 9 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 10 | 10 | SECTION 1. Section 155.103(a), Tax Code, is amended to read | |
| 11 | 11 | as follows: | |
| 12 | 12 | (a) A manufacturer who sells tobacco products to a permit | |
| 13 | 13 | holder in this state shall keep records showing: | |
| 14 | 14 | (1) the number and kind of tobacco products sold | |
| 15 | 15 | categorized by product type; | |
| 16 | 16 | (2) the date the tobacco products were sold; | |
| 17 | 17 | (3) the name and permit number of the permit holder; | |
| 18 | 18 | (4) the manufacturer's list price for the tobacco | |
| 19 | 19 | products; | |
| 20 | 20 | (5) the place where the tobacco products were shipped; | |
| 21 | 21 | and | |
| 22 | 22 | (6) the name of the common carrier. | |
| 23 | 23 | SECTION 2. This Act takes effect September 1, 2011. |