reglab/housing_qa huggingface dataset:
TX Tax Code § 155.0481 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 155 - Cigars and Tobacco Products Tax|Subchapter C. Permits|Section 155.0481. Denial of Permit

Sec. 155.0481.  DENIAL OF PERMIT.  The comptroller may reject an application and deny a permit if the comptroller finds, after notice and opportunity for hearing, any of the following:(1)  the premises where business will be conducted are not adequate to protect the tobacco products;  or(2)  the applicant or managing employee, or, if the applicant is a corporation, an officer, director, manager, or any stockholder who holds directly or through family or partner relationship 10 percent or more of the corporation's stock, or, if the applicant is a partnership, a partner or manager:(A)  has failed to disclose any information required by Sections 155.041(d), (e), and (f), including prior business experience, financial condition of the permit holder, present or previous business affiliations, prior employment, and any conviction of a felony, or has made a false statement in the application;  or(B)  has previously violated provisions of this chapter.|Added by Acts 1991, 72nd Leg., ch. 409, Sec. 50, eff. June 7, 1991.  Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.81, eff. Sept. 1, 1997.|
TX Tax Code § 155.049 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 155 - Cigars and Tobacco Products Tax|Subchapter C. Permits|Section 155.049. Permit Year; Fees

Sec. 155.049.  PERMIT YEAR;  FEES.  (a)  A permit required by this chapter expires on the last day of February of each year, except the retailer's permit required by Section 155.041 expires on the last day of May of each even-numbered year.(b)  An application for a permit required by this chapter must be accompanied by a fee of:(1)  $300 for a bonded agent's permit;(1-a)  $300 for an interstate warehouse's permit;(2)  $300 for a distributor's permit;(3)  $200 for a wholesaler's permit;(4)  $15 for each permit for a vehicle if the applicant is also applying for a permit as a bonded agent, distributor, or wholesaler or has received a current permit from the comptroller under Sections 155.041 and 155.048; and(5)  $180 for a retailer's permit.(c)  A fee is not required for an export warehouse permit.(d)  For a new or renewal permit required by Section 155.041, the comptroller shall prorate the fee according to the number of months remaining during the calendar year that the permit is to be in effect.(e)  A person who does not obtain a permit each year in a timely manner must pay a late fee of $50 in addition to the application fee for the permit.(f)  If at the date of issuance a permit will expire within three months, the comptroller may collect the prorated permit fee or the fee for a current year and, with the consent of the permit holder, may collect the fee for the next permit year and issue a permit or permits for both periods, as applicable.(g)  A person issued a permit for a place of business that permanently closes before the permit expiration date is not entitled to a refund of the permit fee.|Acts 1981, 67th Leg., p. 1670, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1985, 69th Leg., ch. 58, Sec. 27, eff. March 1, 1986;  Acts 1989, 71st Leg., ch. 240, Sec. 62, eff. Oct. 1, 1989;  Acts 1991, 72nd Leg., ch. 409, Sec. 50, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 671, Sec. 4.06, eff. Sept. 1, 1997;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.82, eff. Sept. 1, 1997.Amended by: Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475), Sec. 5, eff. September 1, 2019.Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475), Sec. 6, eff. September 1, 2019.Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 28, eff. September 1, 2021.|
TX Tax Code § 155.050 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 155 - Cigars and Tobacco Products Tax|Subchapter C. Permits|Section 155.050. Payment for Permits

Sec. 155.050.  PAYMENT FOR PERMITS.  (a)  An applicant for a permit required by Section 155.041 shall send the required fee with the application.(b)  The payment must be made in cash or by money order, check, or credit card.(c)  A permit may not be issued in exchange for a check until after the comptroller has received full payment on the check.|Acts 1981, 67th Leg., p. 1671, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 240, Sec. 63, eff. Oct. 1, 1989;  Acts 1991, 72nd Leg., ch. 409, Sec. 50, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.83, eff. Sept. 1, 1997.Amended by: Acts 2021, 87th Leg., R.S., Ch. 717 (H.B. 3578), Sec. 2, eff. September 1, 2021.Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 29, eff. September 1, 2021.|
TX Tax Code § 155.053 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 155 - Cigars and Tobacco Products Tax|Subchapter C. Permits|Section 155.053. Display of Permit

Sec. 155.053.  DISPLAY OF PERMIT.  (a)  Each permit holder shall keep the permit on public display at the place of business for which the permit was issued.(b)  Each permit holder who has a permit assigned to a vehicle shall post the permit in a conspicuous place on the vehicle.(c)  Each retailer who operates a vending machine that includes tobacco products shall place a retailer's permit on the machine.|Acts 1981, 67th Leg., p. 1671, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1985, 69th Leg., ch. 58, Sec. 29, eff. March 1, 1986;  Acts 1991, 72nd Leg., ch. 409, Sec. 50, eff. June 7, 1991.|
TX Tax Code § 155.058 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 155 - Cigars and Tobacco Products Tax|Subchapter C. Permits|Section 155.058. Revenue

Sec. 155.058.  REVENUE.  (a)  Except as provided by Subsection (b), revenue from the sale of permits to distributors, wholesalers, bonded agents, and interstate warehouses is allocated in the same manner that other revenue is allocated by Subchapter H.(b)  Revenue from the sale of retailer's permits shall be deposited as provided by Section 161.0903, Health and Safety Code, and may be appropriated only as provided by that section. (c)  Repealed by Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 35(b)(4), eff. September 1, 2021.(d)  Repealed by Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 35(b)(4), eff. September 1, 2021.(e)  Repealed by Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 35(b)(4), eff. September 1, 2021.|Acts 1981, 67th Leg., p. 1672, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1985, 69th Leg., ch. 58, Sec. 33, eff. March 1, 1986;  Acts 1991, 72nd Leg., ch. 409, Sec. 50, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 671, Sec. 4.07, eff. Sept. 1, 1997.Amended by: Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 30, eff. September 1, 2021.Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 35(b)(4), eff. September 1, 2021.|
TX Tax Code § 155.059 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 155 - Cigars and Tobacco Products Tax|Subchapter C. Permits|Section 155.059. Final Suspension or Revocation of Permit

Sec. 155.059.  FINAL SUSPENSION OR REVOCATION OF PERMIT.  (a)  The comptroller may revoke or suspend a person's permit if the comptroller finds, after notice and hearing as provided by this section, that the permit holder violated this chapter or an administrative rule made under this chapter.(b)  If the comptroller intends to suspend or revoke a permit, the comptroller shall provide the permit holder with written notice that includes a statement:(1)  of the reason for the intended revocation or suspension;(2)  that the permit holder is entitled to a hearing by the comptroller on the proposed suspension or revocation;  and(3)  of the date, time, and place of the hearing.(c)  The comptroller shall deliver the written notice by personal service or by mail to the permit holder's mailing address as it appears in the comptroller's records.  Service by mail is complete when the notice is deposited with the United States Postal Service.(d)  The comptroller shall give the permit holder not less than 10 days' notice of a final hearing.(e)  A permit holder may appeal the decision of the comptroller to a district court in Travis County not later than the 30th day after the date the comptroller's decision becomes final.(f)  A person whose permit is suspended or revoked may not sell, offer for sale, or distribute tobacco products from the place of business to which the permit applied until a new permit is granted or the suspension is removed.(g)  If the comptroller suspends or revokes a permit, the comptroller shall provide written notice of the suspension or revocation, within a reasonable time, to each permit holder in the state.  A permit holder violates Section 155.0415(a) by selling or distributing tobacco products to a person whose permit has been suspended or revoked only after the permit holder receives written notice of the suspension or revocation from the comptroller.|Acts 1981, 67th Leg., p. 1672, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1985, 69th Leg., ch. 58, Sec. 34, eff. March 1, 1986;  Acts 1989, 71st Leg., ch. 240, Sec. 67, eff. Oct. 1, 1989;  Acts 1991, 72nd Leg., ch. 409, Sec. 50, eff. June 7, 1991;  Acts 1995, 74th Leg., ch. 1000, Sec. 48, eff. Oct. 1, 1995;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.84, eff. Sept. 1, 1997;  Acts 1999, 76th Leg., ch. 1467, Sec. 2.43, eff. Oct. 1, 1999.|
TX Tax Code § 155.0591 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 155 - Cigars and Tobacco Products Tax|Subchapter C. Permits|Section 155.0591. Summary Suspension of a Permit

Sec. 155.0591.  SUMMARY SUSPENSION OF A PERMIT.  (a)  The comptroller may suspend a person's permit without notice or a hearing for the person's failure to comply with this chapter or a rule adopted under this chapter if the person's continued operation constitutes an immediate and substantial threat to the collection of taxes imposed by this chapter and attributable to the person's operation.(b)  If the comptroller summarily suspends a person's permit, proceedings for a preliminary hearing before the comptroller or the comptroller's representative must be initiated simultaneously with the summary suspension.  The preliminary hearing shall be set for a date not later than 10 days after the date of the summary suspension, unless the parties agree to a later date.(c)  At the preliminary hearing, the permit holder must show cause why the permit should not remain suspended pending a final hearing on suspension or revocation.(d)  Chapter 2001, Government Code, does not apply to a summary suspension under this section.(e)  To initiate a proceeding to suspend summarily a person's permit, the comptroller shall serve notice on the permit holder informing the permit holder of the right to a preliminary hearing before the comptroller or the comptroller's representative and of the time and place of the preliminary hearing.  The notice must be personally served on the permit holder or an officer, employee, or agent of the permit holder or sent by certified or registered mail, return receipt requested, to the permit holder's mailing address as it appears in the comptroller's records.  The notice must state the alleged violations that constitute the grounds for summary suspension.  The suspension is effective at the time the notice is served.  If notice is served in person, the permit holder shall immediately surrender the permit to the comptroller. If notice is served by mail, the permit holder shall immediately return the permit to the comptroller.(f)  Section 155.059, governing hearings for final suspension or revocation of a permit under this chapter, governs a final administrative hearing.|Added by Acts 1995, 74th Leg., ch. 1000, Sec. 49, eff. Oct. 1, 1995.  Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.85, eff. Sept. 1, 1997.|
TX Tax Code § 155.0595 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 155 - Cigars and Tobacco Products Tax|Subchapter C. Permits|Section 155.0595. Hearings

Sec. 155.0595.  HEARINGS.  Unless otherwise provided by this chapter, the comptroller shall conduct all hearings required by this chapter in accordance with Chapter 2001, Government Code.  The comptroller may designate one or more representatives to conduct the hearings and may prescribe the rules of procedure governing the hearings.|Added by Acts 1991, 72nd Leg., ch. 409, Sec. 50, eff. June 7, 1991.  Amended by Acts 1995, 74th Leg., ch. 76, Sec. 5.95(49), eff. Sept. 1, 1995;  Acts 1995, 74th Leg., ch. 1000, Sec. 50, eff. Oct. 1, 1995;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.86, eff. Sept. 1, 1997.|
TX Tax Code § 155.101 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 155 - Cigars and Tobacco Products Tax|Subchapter D. Records and Reports|Section 155.101. Record of Purchase or Receipt

Sec. 155.101.  RECORD OF PURCHASE OR RECEIPT.  Each distributor, wholesaler, bonded agent, interstate warehouse, and export warehouse shall keep records at each place of business of all tobacco products purchased or received.  Each retailer shall keep records at a single commercial business location, which the retailer shall designate as its principal place of business in the state, of all tobacco products purchased and received.  These records must include:(1)  the name and address of the shipper or carrier and the mode of transportation;(2)  all shipping records or copies of records, including invoices, bills of lading, waybills, freight bills, and express receipts;(3)  the date and the name of the place of origin of the tobacco product shipment;(4)  the date and the name of the place of arrival of the tobacco product shipment;(5)  a statement of the number, kind, and price paid for the tobacco products;(6)  the name, address, permit number, and tax identification number of the seller;(7)  in the case of a distributor, the manufacturer's list price for the tobacco products;(8)  for tobacco products other than cigars, the net weight as listed by the manufacturer for each unit; and(9)  any other information required by rules of the comptroller.|Acts 1981, 67th Leg., p. 1674, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1985, 69th Leg., ch. 58, Sec. 35, eff. March 1, 1986;  Acts 1991, 72nd Leg., ch. 409, Sec. 51, eff. June 7, 1991;  Acts 1995, 74th Leg., ch. 1000, Sec. 51, eff. Oct. 1, 1995;  Acts 1997, 75th Leg., ch. 1040, Sec. 47, eff. Sept. 1, 1997;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.87, eff. Sept. 1, 1997.Amended by: Acts 2009, 81st Leg., R.S., Ch. 285 (H.B. 2154), Sec. 11, eff. September 1, 2009.Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475), Sec. 7, eff. September 1, 2019.Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 31, eff. September 1, 2021.|
TX Tax Code § 155.102 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 155 - Cigars and Tobacco Products Tax|Subchapter D. Records and Reports|Section 155.102. Report of Sale or Use

Sec. 155.102.  REPORT OF SALE OR USE.  (a)  Each interstate warehouse, distributor, and wholesaler shall keep at each place of business in this state records of each sale, distribution, exchange, or use of tobacco products whether taxed under this chapter or not.  Each interstate warehouse, distributor, and wholesaler shall prepare and retain an original invoice for each transaction involving tobacco products.  Each interstate warehouse, distributor, or wholesaler shall keep any supporting documentation, including bills of lading, showing shipment and receipt used in preparing the invoices at the place of business of the interstate warehouse, distributor, or wholesaler.  The interstate warehouse, distributor, or wholesaler shall prepare and deliver a duplicate invoice to the purchaser.(b)  The records for each sale, distribution, exchange, or use of tobacco products must show:(1)  the purchaser's name and address, permit number, or tax identification number;(2)  the method of delivery and the name of the common carrier or other person delivering the tobacco products;(3)  the date, amount, and type of tobacco products sold, distributed, exchanged, or used;(4)  the price received for the tobacco products;(5)  the number and kind of tobacco products on which the tax has been paid; and(6)  for sales from a manufacturer to a distributor or interstate warehouse, the manufacturer's list price for the tobacco products.(c)  In addition to the information required under Subsection (b), the records for each sale, distribution, exchange, or use of tobacco products other than cigars must show the net weight as listed by the manufacturer for each unit.(d)  On request by the comptroller, an interstate warehouse shall provide to the comptroller copies of periodic tobacco product reports filed with each state into which the interstate warehouse sells tobacco products and copies of each report required under 15 U.S.C. Section 376.|Acts 1981, 67th Leg., p. 1674, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 51, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 1040, Sec. 48, eff. Sept. 1, 1997.Amended by: Acts 2009, 81st Leg., R.S., Ch. 285 (H.B. 2154), Sec. 12, eff. September 1, 2009.Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 32, eff. September 1, 2021.|
TX Tax Code § 155.103 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 155 - Cigars and Tobacco Products Tax|Subchapter D. Records and Reports|Section 155.103. Manufacturer's Records and Reports

Sec. 155.103.  MANUFACTURER'S RECORDS AND REPORTS.  (a)  A manufacturer who sells tobacco products to a permit holder in this state shall keep records showing:(1)  the number and kind of tobacco products sold;(2)  the date the tobacco products were sold;(3)  the name and permit number of the permit holder;(4)  the manufacturer's list price for the tobacco products;(5)  the place where the tobacco products were shipped;  and(6)  the name of the common carrier.(a-1)  In addition to the information required under Subsection (a), the records for each sale of tobacco products other than cigars must show the net weight as listed by the manufacturer for each unit.(b)  A manufacturer who sells tobacco products to a permit holder in this state shall file with the comptroller, on or before the last day of each month, a report showing the information required to be listed by Subsections (a) and (a-1), if applicable, for the previous month.|Acts 1981, 67th Leg., p. 1675, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 51, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.88, eff. Sept. 1, 1997;  Acts 1999, 76th Leg., ch. 1467, Sec. 2.44, eff. Oct. 1, 1999.Amended by: Acts 2009, 81st Leg., R.S., Ch. 285 (H.B. 2154), Sec. 13, eff. September 1, 2009.|
TX Tax Code § 155.104 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 155 - Cigars and Tobacco Products Tax|Subchapter D. Records and Reports|Section 155.104. Manufacturer's Representative's Records

Sec. 155.104.  MANUFACTURER'S REPRESENTATIVE'S RECORDS.  A manufacturer's representative shall keep the same records that are required of a wholesaler. The manufacturer's representative shall deliver a duplicate of the invoice required by Section 155.102 to the purchaser or recipient of the tobacco products.|Acts 1981, 67th Leg., p. 1675, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 51, eff. June 7, 1991.|
TX Tax Code § 155.105 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 155 - Cigars and Tobacco Products Tax|Subchapter D. Records and Reports|Section 155.105. Reports by Wholesalers and Distributors of Cigars and Tobacco Products

Sec. 155.105. REPORTS BY WHOLESALERS AND DISTRIBUTORS OF CIGARS AND TOBACCO PRODUCTS.  (a)  The comptroller may, when considered necessary by the comptroller for the administration of a tax under this chapter, require each wholesaler or distributor of cigars and tobacco products to file with the comptroller a report each month of sales to retailers in this state.(b)  The wholesaler or distributor shall file the report on or before the 25th day of each month.  The report must contain the following information for the preceding calendar month's sales in relation to each retailer:(1)  the name of the retailer and the address of the retailer's outlet location to which the wholesaler or distributor delivered cigars or tobacco products, including the city and zip code;(2)  the taxpayer number assigned by the comptroller to the retailer, if the wholesaler or distributor is in possession of the number;(3)  the tobacco permit number of the outlet location to which the wholesaler or distributor delivered cigars or tobacco products; and(4)  the monthly net sales made to the retailer by the wholesaler or distributor, including:(A)  the quantity and units of cigars and tobacco products sold to the retailer; and(B)  for each unit of tobacco products other than cigars, the net weight as listed by the manufacturer.(c)  Except as provided by this subsection, the wholesaler or distributor shall file the report with the comptroller electronically. The comptroller may establish procedures for allowing an alternative method of filing for a wholesaler or distributor who demonstrates to the comptroller an inability to comply with the electronic reporting requirement. If the comptroller determines that another technological method of filing the report is more efficient than electronic filing, the comptroller may establish procedures requiring its use by wholesalers and distributors.(d)  Except as provided by Section 111.006, information contained in a report required to be filed by this section is confidential and not subject to disclosure under Chapter 552, Government Code.|Added by Acts 2007, 80th Leg., R.S., Ch. 129 (H.B. 11), Sec. 3, eff. September 1, 2007.Amended by: Acts 2009, 81st Leg., R.S., Ch. 285 (H.B. 2154), Sec. 14, eff. September 1, 2009.|
TX Tax Code § 155.107 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 155 - Cigars and Tobacco Products Tax|Subchapter D. Records and Reports|Section 155.107. Common Carrier Records

Sec. 155.107.  COMMON CARRIER RECORDS.  (a)  Each common carrier shall keep records of tobacco products transported in this state.(b)  The comptroller and the attorney general are entitled to access during regular business hours to all records pertaining to tobacco products that are transported.(c)  The records must show for each transaction:(1)  the names and addresses of the consignor and consignee;(2)  the date of delivery;  and(3)  the amount and type of tobacco products transported or handled.|Acts 1981, 67th Leg., p. 1670, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 240, Sec. 72, eff. Oct. 1, 1989;  Acts 1991, 72nd Leg., ch. 409, Sec. 51, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.89, eff. Sept. 1, 1997.|
TX Tax Code § 155.108 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 155 - Cigars and Tobacco Products Tax|Subchapter D. Records and Reports|Section 155.108. Bonded Agent's Records

Sec. 155.108.  BONDED AGENT'S RECORDS.  (a)  Each bonded agent shall keep, at each place of business in this state, records of all tobacco products received, distributed, and delivered.(b)  The records must include:(1)  invoices for receipts and deliveries;(2)  orders for receipts and deliveries;(3)  shipping records for receipts and deliveries;  and(4)  shipping records for distribution or delivery.|Acts 1981, 67th Leg., p. 1676, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 51, eff. June 7, 1991.|