Sec. 162.122. INFORMATION REQUIRED ON EXPORTER'S RETURN AND PAYMENT OF TAX ON EXPORTS. The monthly return and supplements of an exporter shall contain for the period covered by the return:
(1) the number of net gallons of gasoline acquired from a supplier and exported during the month, including supplier name, terminal control number, and product code;
(2) the number of net gallons of gasoline acquired from a bulk plant and exported during the month, including bulk plant name and product code;
(3) the number of net gallons of gasoline acquired from a source other than a supplier or bulk plant and exported during the month, including the name of the source from which the gasoline was acquired and the name and address of the person receiving the gasoline;
(4) the destination state of the gasoline exported during the month; and
(5) any other information required by the comptroller.
Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495), Sec. 16, eff. September 1, 2009.
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