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.
Official text of the Texas Tax Code as published by the Texas Legislative Council.