Sec. 162.014. OTHER MOTOR FUEL TAXES PROHIBITED. The taxes imposed by this chapter are in lieu of any other excise or occupation tax imposed by a political subdivision of this state on the sale, use, or distribution of gasoline, diesel fuel, compressed natural gas, liquefied natural gas, or liquefied gas.
Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.
Amended by:
Acts 2017, 85th Leg., R.S., Ch. 6 (S.B. 1120), Sec. 1, eff. May 10, 2017.
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