Sec. 162.009. AUTHORITY TO STOP AND EXAMINE. To enforce this chapter, the comptroller or a peace officer may stop a motor vehicle that appears to be operating with or transporting motor fuel to examine the shipping document, cargo manifest, or invoices required to be carried, examine a license or copy of a license that may be required to be carried, take samples from the fuel supply or cargo tanks, and make any other investigation that could reasonably be made to determine whether the taxes have been paid or accounted for by a license holder or a person required to be licensed. The comptroller, a peace officer, an employee of the attorney general's office, an employee of the Texas Commission on Environmental Quality, or an employee of the Texas Department of Licensing and Regulation may take samples of motor fuel from a storage tank or container to:
(1) determine if the fuel contains hazardous waste or is adulterated; or
(2) allow the comptroller to determine whether taxes on the fuel have been paid or accounted for to this state.
Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 1219 (S.B. 2119), Sec. 8, eff. September 1, 2020.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 162 - Motor Fuel Taxes
Subchapter A. General Provisions
Section 162.002. Tax Liability on Leased Vehicles
Section 162.003. Cooperative Agreements With Other States
Section 162.004. Motor Fuel Transportation: Required Documents
Section 162.005. Cancellation or Refusal of License
Section 162.006. Summary Suspension of License
Section 162.007. Enforcement of License Cancellation, Suspension, or Refusal
Section 162.008. Inspection of Premises and Records
Section 162.009. Authority to Stop and Examine
Section 162.010. Impoundment and Seizure
Section 162.011. Sale of Seized Property
Section 162.0125. Duty to Keep Records
Section 162.013. Venue of Tax Collection Suits
Section 162.014. Other Motor Fuel Taxes Prohibited