Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 162 - Motor Fuel Taxes

Section 162.007. Enforcement of License Cancellation, Suspension, or Refusal - Sec. 162.007. ENFORCEMENT OF LICENSE CANCELLATION, SUSPENSION, OR REFUSAL. (a)...

Section 162.008. Inspection of Premises and Records - Sec. 162.008. INSPECTION OF PREMISES AND RECORDS. For the purpose...

Section 162.009. Authority to Stop and Examine - Sec. 162.009. AUTHORITY TO STOP AND EXAMINE. To enforce this...

Section 162.010. Impoundment and Seizure - Sec. 162.010. IMPOUNDMENT AND SEIZURE. (a) If after examination or...

Section 162.011. Sale of Seized Property - Sec. 162.011. SALE OF SEIZED PROPERTY. (a) The comptroller may...

Section 162.012. Presumptions - Sec. 162.012. PRESUMPTIONS. (a) A person licensed under this chapter...

Section 162.0125. Duty to Keep Records - Sec. 162.0125. DUTY TO KEEP RECORDS. A person required to...

Section 162.013. Venue of Tax Collection Suits - Sec. 162.013. VENUE OF TAX COLLECTION SUITS. The venue of...

Section 162.014. Other Motor Fuel Taxes Prohibited - Sec. 162.014. OTHER MOTOR FUEL TAXES PROHIBITED. The taxes imposed...

Section 162.015. Additional Tax Applies to Inventories - Sec. 162.015. ADDITIONAL TAX APPLIES TO INVENTORIES. (a) On the...

Section 162.016. Importation and Exportation of Motor Fuel - Sec. 162.016. IMPORTATION AND EXPORTATION OF MOTOR FUEL. (a) A...

Subchapter B. Gasoline Tax

Section 162.101. Point of Imposition of Gasoline Tax - Sec. 162.101. POINT OF IMPOSITION OF GASOLINE TAX. (a) A...

Section 162.102. Tax Rate - Sec. 162.102. TAX RATE. The gasoline tax rate is 20...

Section 162.1025. Separate Statement of Tax Collected From Purchaser - Sec. 162.1025. SEPARATE STATEMENT OF TAX COLLECTED FROM PURCHASER. (a)...

Section 162.103. Backup Tax; Liability - Sec. 162.103. BACKUP TAX; LIABILITY. (a) A backup tax is...

Section 162.104. Exemptions - Sec. 162.104. EXEMPTIONS. (a) The tax imposed by this subchapter...

Section 162.105. Persons Required to Be Licensed - Sec. 162.105. PERSONS REQUIRED TO BE LICENSED. A person shall...

Section 162.106. Trip Permits - Sec. 162.106. TRIP PERMITS. (a) Instead of an annual interstate...

Section 162.107. Permissive Supplier Requirements on Out-of-State Removals - Sec. 162.107. PERMISSIVE SUPPLIER REQUIREMENTS ON OUT-OF-STATE REMOVALS. (a) A...

Section 162.108. License Application Procedure - Sec. 162.108. LICENSE APPLICATION PROCEDURE. (a) To obtain a license...

Section 162.109. Issuance and Display of License - Sec. 162.109. ISSUANCE AND DISPLAY OF LICENSE. (a) If the...

Section 162.110. Licenses and Trip Permits; Periods of Validity - Sec. 162.110. LICENSES AND TRIP PERMITS; PERIODS OF VALIDITY. (a)...

Section 162.111. Bond and Other Security for Taxes - Sec. 162.111. BOND AND OTHER SECURITY FOR TAXES. (a) The...

Section 162.112. License Holder Status List - Sec. 162.112. LICENSE HOLDER STATUS LIST. (a) The comptroller, on...

Section 162.113. Remittance of Tax to Supplier or Permissive Supplier; Allowances - Sec. 162.113. REMITTANCE OF TAX TO SUPPLIER OR PERMISSIVE SUPPLIER;...

Section 162.114. Returns and Payments - Sec. 162.114. RETURNS AND PAYMENTS. (a) Except as provided by...

Section 162.115. Records - Sec. 162.115. RECORDS. (a) A supplier and permissive supplier shall...

Section 162.1155. Duty to Report Subsequent Sales of Tax-Free Gasoline Purchased for Export - Sec. 162.1155. DUTY TO REPORT SUBSEQUENT SALES OF TAX-FREE GASOLINE...

Section 162.116. Information Required on Supplier's and Permissive Supplier's Return; Credits and Allowances - Sec. 162.116. INFORMATION REQUIRED ON SUPPLIER'S AND PERMISSIVE SUPPLIER'S RETURN;...

Section 162.117. Duties of Seller of Gasoline - Sec. 162.117. DUTIES OF SELLER OF GASOLINE. (a) A seller...

Section 162.118. Information Required on Distributor's Return - Sec. 162.118. INFORMATION REQUIRED ON DISTRIBUTOR'S RETURN. The monthly return...

Section 162.119. Information Required on Importer's Return; Allowances - Sec. 162.119. INFORMATION REQUIRED ON IMPORTER'S RETURN; ALLOWANCES. (a) The...

Section 162.120. Information Required on Terminal Operator's Return - Sec. 162.120. INFORMATION REQUIRED ON TERMINAL OPERATOR'S RETURN. (a) A...

Section 162.121. Information Required on Motor Fuel Transporter's Return - Sec. 162.121. INFORMATION REQUIRED ON MOTOR FUEL TRANSPORTER'S RETURN. The...

Section 162.122. Information Required on Exporter's Return and Payment of Tax on Exports - Sec. 162.122. INFORMATION REQUIRED ON EXPORTER'S RETURN AND PAYMENT OF...

Section 162.123. Information Required on Blender's Return - Sec. 162.123. INFORMATION REQUIRED ON BLENDER'S RETURN. The monthly return...

Section 162.124. Information Required on Interstate Trucker's Return - Sec. 162.124. INFORMATION REQUIRED ON INTERSTATE TRUCKER'S RETURN. The quarterly...

Section 162.125. Refund or Credit for Certain Taxes Paid - Sec. 162.125. REFUND OR CREDIT FOR CERTAIN TAXES PAID. (a)...

Section 162.126. Refund for Bad Debts; Credit for Nonpayment - Sec. 162.126. REFUND FOR BAD DEBTS; CREDIT FOR NONPAYMENT. (a)...

Section 162.127. Claims for Refunds - Sec. 162.127. CLAIMS FOR REFUNDS. (a) A refund claim must...

Section 162.1275. Refund for Certain Metropolitan Rapid Transit Authorities - Sec. 162.1275. REFUND FOR CERTAIN METROPOLITAN RAPID TRANSIT AUTHORITIES. (a)...

Section 162.128. When Gasoline Tax Refund or Credit May Be Filed - Sec. 162.128. WHEN GASOLINE TAX REFUND OR CREDIT MAY BE...

Subchapter C. Diesel Fuel Tax

Section 162.201. Point of Imposition of Diesel Fuel Tax - Sec. 162.201. POINT OF IMPOSITION OF DIESEL FUEL TAX. (a)...

Section 162.202. Tax Rate - Sec. 162.202. TAX RATE. The diesel fuel tax rate is...

Section 162.2025. Separate Statement of Tax Collected From Purchaser - Sec. 162.2025. SEPARATE STATEMENT OF TAX COLLECTED FROM PURCHASER. (a)...

Section 162.203. Backup Tax; Liability - Sec. 162.203. BACKUP TAX; LIABILITY. (a) A backup tax is...

Section 162.204. Exemptions - Sec. 162.204. EXEMPTIONS. (a) The tax imposed by this subchapter...

Section 162.205. Persons Required to Be Licensed - Sec. 162.205. PERSONS REQUIRED TO BE LICENSED. (a) A person...

Section 162.206. Statement for Purchase of Dyed Diesel Fuel - Sec. 162.206. STATEMENT FOR PURCHASE OF DYED DIESEL FUEL. (a)...

Section 162.207. Trip Permits - Sec. 162.207. TRIP PERMITS. (a) Instead of an annual interstate...

Section 162.208. Permissive Supplier Requirements on Out-of-State Removals - Sec. 162.208. PERMISSIVE SUPPLIER REQUIREMENTS ON OUT-OF-STATE REMOVALS. (a) A...

Section 162.209. License Application Procedure - Sec. 162.209. LICENSE APPLICATION PROCEDURE. (a) To obtain a license...

Section 162.210. Issuance and Display of License - Sec. 162.210. ISSUANCE AND DISPLAY OF LICENSE. (a) If the...

Section 162.211. Licenses and Trip Permits; Periods of Validity - Sec. 162.211. LICENSES AND TRIP PERMITS; PERIODS OF VALIDITY. (a)...

Section 162.212. Bond and Other Security for Taxes - Sec. 162.212. BOND AND OTHER SECURITY FOR TAXES. (a) The...

Section 162.213. License Holder Status List - Sec. 162.213. LICENSE HOLDER STATUS LIST. (a) The comptroller, on...

Section 162.214. Remittance of Tax to Supplier or Permissive Supplier; Allowances - Sec. 162.214. REMITTANCE OF TAX TO SUPPLIER OR PERMISSIVE SUPPLIER;...

Section 162.215. Returns and Payments - Sec. 162.215. RETURNS AND PAYMENTS. (a) Except as provided by...

Section 162.216. Records - Sec. 162.216. RECORDS. (a) A supplier and permissive supplier shall...

Section 162.2165. Duty to Report Subsequent Sales of Tax-Free Diesel Fuel Purchased for Export - Sec. 162.2165. DUTY TO REPORT SUBSEQUENT SALES OF TAX-FREE DIESEL...

Section 162.217. Information Required on Supplier's and Permissive Supplier's Return; Credits and Allowances - Sec. 162.217. INFORMATION REQUIRED ON SUPPLIER'S AND PERMISSIVE SUPPLIER'S RETURN;...

Section 162.218. Duties of Seller of Diesel Fuel - Sec. 162.218. DUTIES OF SELLER OF DIESEL FUEL. (a) A...

Section 162.219. Information Required on Distributor's Return - Sec. 162.219. INFORMATION REQUIRED ON DISTRIBUTOR'S RETURN. The monthly return...

Section 162.220. Information Required on Importer's Return; Allowances - Sec. 162.220. INFORMATION REQUIRED ON IMPORTER'S RETURN; ALLOWANCES. (a) The...

Section 162.221. Information Required on Terminal Operator's Return - Sec. 162.221. INFORMATION REQUIRED ON TERMINAL OPERATOR'S RETURN. (a) A...

Section 162.222. Information Required on Motor Fuel Transporter's Return - Sec. 162.222. INFORMATION REQUIRED ON MOTOR FUEL TRANSPORTER'S RETURN. The...

Section 162.223. Information Required on Exporter's Return and Payment of Tax on Imports - Sec. 162.223. INFORMATION REQUIRED ON EXPORTER'S RETURN AND PAYMENT OF...

Section 162.224. Information Required on Blender's Return - Sec. 162.224. INFORMATION REQUIRED ON BLENDER'S RETURN. The monthly return...

Section 162.225. Information Required on Interstate Trucker's Return - Sec. 162.225. INFORMATION REQUIRED ON INTERSTATE TRUCKER'S RETURN. The quarterly...

Section 162.226. Information Required on Dyed Diesel Fuel Bonded User's Return - Sec. 162.226. INFORMATION REQUIRED ON DYED DIESEL FUEL BONDED USER'S...

Section 162.227. Refund or Credit for Certain Taxes Paid - Sec. 162.227. REFUND OR CREDIT FOR CERTAIN TAXES PAID. (a)...

Section 162.2275. Refund for Certain Metropolitan Rapid Transit Authorities - Sec. 162.2275. REFUND FOR CERTAIN METROPOLITAN RAPID TRANSIT AUTHORITIES. (a)...

Section 162.228. Refund for Bad Debts; Credit for Nonpayment - Sec. 162.228. REFUND FOR BAD DEBTS; CREDIT FOR NONPAYMENT. (a)...

Section 162.229. Claims for Refunds - Sec. 162.229. CLAIMS FOR REFUNDS. (a) A refund claim must...

Section 162.230. When Diesel Fuel Tax Refund or Credit May Be Filed - Sec. 162.230. WHEN DIESEL FUEL TAX REFUND OR CREDIT MAY...

Section 162.231. Notice Regarding Dyed Diesel Fuel - Sec. 162.231. NOTICE REGARDING DYED DIESEL FUEL. A notice stating...

Section 162.232. Dyed Diesel Fuel Notice Required on Shipping Documents, Bills of Lading, and Invoices - Sec. 162.232. DYED DIESEL FUEL NOTICE REQUIRED ON SHIPPING DOCUMENTS,...

Section 162.233. Unauthorized Sale or Use of Dyed Diesel Fuel - Sec. 162.233. UNAUTHORIZED SALE OR USE OF DYED DIESEL FUEL....

Section 162.234. Alteration of Dye or Marker in Dyed Diesel Fuel Prohibited - Sec. 162.234. ALTERATION OF DYE OR MARKER IN DYED DIESEL...

Section 162.235. Use of Dyed Fuel Prohibited - Sec. 162.235. USE OF DYED FUEL PROHIBITED. (a) A person...

Subchapter D. -1. Compressed Natural Gas and Liquefied Natural Gas Tax

Section 162.351. Tax Imposed; Sale of Fuel Delivered Into Fuel Supply Tank of Motor Vehicle - Sec. 162.351. TAX IMPOSED; SALE OF FUEL DELIVERED INTO FUEL...

Section 162.352. Tax Imposed; Delivery of Fuel Into Fuel Supply Tank of Motor Vehicle Not in Connection With Sale - Sec. 162.352. TAX IMPOSED; DELIVERY OF FUEL INTO FUEL SUPPLY...

Section 162.353. Tax Rate; Unit of Measurement - Sec. 162.353. TAX RATE; UNIT OF MEASUREMENT. (a) The rate...

Section 162.354. Backup Tax; Liability - Sec. 162.354. BACKUP TAX; LIABILITY. (a) A backup tax is...

Section 162.355. Fuel Presumed Subject to Tax - Sec. 162.355. FUEL PRESUMED SUBJECT TO TAX. (a) All compressed...

Section 162.356. Exemptions - Sec. 162.356. EXEMPTIONS. (a) The tax imposed by this subchapter...

Section 162.357. Dealer's License - Sec. 162.357. DEALER'S LICENSE. (a) A person may not sell...

Section 162.358. Interstate Trucker's License - Sec. 162.358. INTERSTATE TRUCKER'S LICENSE. (a) An interstate trucker's license...

Section 162.359. License Application Procedure - Sec. 162.359. LICENSE APPLICATION PROCEDURE. An applicant for a license...

Section 162.360. Issuance and Display of License - Sec. 162.360. ISSUANCE AND DISPLAY OF LICENSE. (a) If the...

Section 162.361. Bond and Other Security for Taxes - Sec. 162.361. BOND AND OTHER SECURITY FOR TAXES. (a) The...

Section 162.362. Returns and Payments; Allowances - Sec. 162.362. RETURNS AND PAYMENTS; ALLOWANCES. (a) A licensed dealer,...

Section 162.363. Records - Sec. 162.363. RECORDS. (a) A dealer shall keep a record...

Section 162.364. Duties of Persons Holding Tax Payments - Sec. 162.364. DUTIES OF PERSONS HOLDING TAX PAYMENTS. (a) A...

Section 162.365. Refund or Credit for Certain Taxes Paid - Sec. 162.365. REFUND OR CREDIT FOR CERTAIN TAXES PAID. (a)...

Section 162.366. Credit for Bad Debt or Nonpayment - Sec. 162.366. CREDIT FOR BAD DEBT OR NONPAYMENT. (a) A...

Section 162.367. Claims for Refunds - Sec. 162.367. CLAIMS FOR REFUNDS. (a) A refund claim must...

Section 162.368. Refund for Certain Metropolitan Rapid Transit Authorities - Sec. 162.368. REFUND FOR CERTAIN METROPOLITAN RAPID TRANSIT AUTHORITIES. (a)...

Section 162.369. When Compressed Natural Gas or Liquefied Natural Gas Tax Refund or Credit May Be Filed - Sec. 162.369. WHEN COMPRESSED NATURAL GAS OR LIQUEFIED NATURAL GAS...

Subchapter E. Penalties and Offenses

Section 162.401. Failure to Pay Tax or File Report - Sec. 162.401. FAILURE TO PAY TAX OR FILE REPORT. (a)...

Section 162.402. Prohibited Acts; Civil Penalties - Sec. 162.402. PROHIBITED ACTS; CIVIL PENALTIES. (a) A person forfeits...

Section 162.403. Criminal Offenses - Sec. 162.403. CRIMINAL OFFENSES. Except as provided by Section 162.404,...

Section 162.404. Criminal Offenses: Special Provisions and Exceptions - Sec. 162.404. CRIMINAL OFFENSES: SPECIAL PROVISIONS AND EXCEPTIONS. (a) A...

Section 162.405. Criminal Penalties - Sec. 162.405. CRIMINAL PENALTIES. (a) An offense under Section 162.403(1),...

Section 162.406. Criminal Penalties: Corporations and Associations - Sec. 162.406. CRIMINAL PENALTIES: CORPORATIONS AND ASSOCIATIONS. (a) Except as...

Section 162.407. Venue of Criminal Prosecutions - Sec. 162.407. VENUE OF CRIMINAL PROSECUTIONS. The venue for a...

Section 162.408. Negation of Exception: Information, Complaint, or Indictment - Sec. 162.408. NEGATION OF EXCEPTION: INFORMATION, COMPLAINT, OR INDICTMENT. An...

Section 162.409. Issuance of Bad Check or Similar Sight Order to Licensed Distributor, Licensed Supplier, or Permissive Supplier - Sec. 162.409. ISSUANCE OF BAD CHECK OR SIMILAR SIGHT ORDER...

Section 162.410. Election of Offenses - Sec. 162.410. ELECTION OF OFFENSES. If a violation of a...

Subchapter F. Allocation of Taxes

Section 162.501. Tax Administration Fund - Sec. 162.501. TAX ADMINISTRATION FUND. (a) Before any other allocation...

Section 162.502. Allocation of Unclaimed Refundable Gasoline Taxes - Sec. 162.502. ALLOCATION OF UNCLAIMED REFUNDABLE GASOLINE TAXES. (a) On...

Section 162.5025. Allocation of Other Unclaimed Refundable Nondedicated Taxes - Sec. 162.5025. ALLOCATION OF OTHER UNCLAIMED REFUNDABLE NONDEDICATED TAXES. (a)...

Section 162.503. Allocation of Gasoline Tax - Sec. 162.503. ALLOCATION OF GASOLINE TAX. (a) On or before...

Section 162.504. Allocation of Diesel Fuel Tax - Sec. 162.504. ALLOCATION OF DIESEL FUEL TAX. (a) On or...

Section 162.5045. Allocation of Taxes Paid on Undyed Diesel Fuel Used Off-Highway - Sec. 162.5045. ALLOCATION OF TAXES PAID ON UNDYED DIESEL FUEL...

Section 162.506. Allocation of Compressed Natural Gas and Liquefied Natural Gas Tax - Sec. 162.506. ALLOCATION OF COMPRESSED NATURAL GAS AND LIQUEFIED NATURAL...

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Texas Statutes Subtitle E - Sales, Excise, and Use Taxes Chapter 162 - Motor Fuel Taxes

Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 162 - Motor Fuel Taxes