§ 46.202 - Physical inventory requirements.

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The dealer's physical inventory must result in a written record of:

The quantity and type of each article subject to floor stocks tax recorded in sufficient detail to determine the tax rate as stated in § 46.222. See the table in § 46.201(c) for the information required for each type of article;

The date and time the inventory was taken;

The name of the individual(s) conducting the inventory and the name of the dealer for whom the inventory was taken; and

The location where the inventory was taken (street address, city and State).