taxes

Audit Procedures for Cigarette Tax

Appendix – Statute, Rules and Examples

• Cigarette Statute Tax Code Chapter 154
• Cigarette Tax Rules 3.101 and 3.102
• Examples
• Summary of Reported Amounts of Cigarettes and Stamps (PDF)
• Stamp Reconciliation Schedule (PDF)
• Inventory Verification Form (2-page form) (PDF)
• Cigarette Transaction Summary (PDF)

Note: The examples shown in the Appendix are a guideline and may be adapted when necessary.

Text version of appendix

TOC | 1 | 2 | 3 | 4 | 5 | 6

(Revised 09/2010)