Tex.
Tax Code Section 154.210
Distributor’s Report
(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.(c)
The comptroller shall prescribe the form and content of the report.
Source:
Section 154.210 — Distributor's Report, https://statutes.capitol.texas.gov/Docs/TX/htm/TX.154.htm#154.210 (accessed Jun. 5, 2024).
