Texas Tax Code - Section 202.105. Carrier's Records
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Texas Laws > Tax Code > Texas Tax Code - Section 202.105. Carrier's Records
§ 202.105. CARRIER'S RECORDS. A carrier shall keep
accurate monthly records of oil the carrier transports for hire,
for itself or for its owners. The records shall be kept within the
state and must show, for each shipment:
(1) the date the oil was received;
(2) the number of barrels of oil received;
(3) the person from whom the oil was received;
(4) the point of delivery;
(5) the person to whom the oil was delivered; and
(6) the manner of transportation.
Acts 1981, 67th Leg., p. 1738, ch. 389, § 1, eff. Jan. 1, 1982.
Section: 202.059 202.060 202.061 202.101 202.102 202.103 202.104 202.105 202.151 202.152 202.153 202.154 202.155 202.156 202.201
Last modified: August 11, 2007
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