Sec. 162.120. INFORMATION REQUIRED ON TERMINAL OPERATOR'S RETURN. (a) A terminal operator shall file with the comptroller a monthly information return and supplement showing the amount of gasoline received and removed from the terminal during the month. The return shall also contain the following summary information:
(1) the beginning and ending inventory that relates to the applicable reporting month;
(2) the number of net gallons of gasoline received in inventory at the terminal during the month;
(3) the number of net gallons of gasoline removed from inventory at the terminal during the month; and
(4) any other summary information required by the comptroller.
(b) The comptroller may accept the Federal ExSTARS terminal operator report provided to the Internal Revenue Service instead of the required state terminal operator report.
Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 162 - Motor Fuel Taxes
Section 162.101. Point of Imposition of Gasoline Tax
Section 162.1025. Separate Statement of Tax Collected From Purchaser
Section 162.103. Backup Tax; Liability
Section 162.105. Persons Required to Be Licensed
Section 162.107. Permissive Supplier Requirements on Out-of-State Removals
Section 162.108. License Application Procedure
Section 162.109. Issuance and Display of License
Section 162.110. Licenses and Trip Permits; Periods of Validity
Section 162.111. Bond and Other Security for Taxes
Section 162.112. License Holder Status List
Section 162.113. Remittance of Tax to Supplier or Permissive Supplier; Allowances
Section 162.114. Returns and Payments
Section 162.1155. Duty to Report Subsequent Sales of Tax-Free Gasoline Purchased for Export
Section 162.117. Duties of Seller of Gasoline
Section 162.118. Information Required on Distributor's Return
Section 162.119. Information Required on Importer's Return; Allowances
Section 162.120. Information Required on Terminal Operator's Return
Section 162.121. Information Required on Motor Fuel Transporter's Return
Section 162.122. Information Required on Exporter's Return and Payment of Tax on Exports
Section 162.123. Information Required on Blender's Return
Section 162.124. Information Required on Interstate Trucker's Return
Section 162.125. Refund or Credit for Certain Taxes Paid
Section 162.126. Refund for Bad Debts; Credit for Nonpayment
Section 162.127. Claims for Refunds
Section 162.1275. Refund for Certain Metropolitan Rapid Transit Authorities
Section 162.128. When Gasoline Tax Refund or Credit May Be Filed