Sec. 162.2025. SEPARATE STATEMENT OF TAX COLLECTED FROM PURCHASER. (a) In each subsequent sale of diesel fuel on which the tax has been paid, the tax imposed by this subchapter shall be collected from the purchaser so that the tax is paid ultimately by the person who uses the diesel fuel. Diesel fuel is considered to be used when it is delivered into a fuel supply tank.
(b) The tax imposed by this subchapter must be stated separately from the sales price of diesel fuel and identified as diesel fuel tax on the invoice or receipt issued to a purchaser. Backup diesel fuel tax may be identified as diesel fuel tax. The tax must be separately stated and identified in the same manner on a shipping document, if the shipping document includes the sales price of the diesel fuel.
(c) Except as provided by Subsection (d), the sales price of diesel fuel stated on an invoice, receipt, or shipping document is presumed to be exclusive of the tax imposed by this subchapter. The seller or purchaser may overcome the presumption by using the seller's records to show that the tax imposed by this subchapter was included in the sales price.
(d) Subsection (b) does not apply to a sale of diesel fuel by a licensed dealer to a person who delivers the diesel fuel at the dealer's place of business into a fuel supply tank or into a container having a capacity of not more than 10 gallons.
Added by Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495), Sec. 20, eff. September 1, 2009.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 162 - Motor Fuel Taxes
Section 162.201. Point of Imposition of Diesel Fuel Tax
Section 162.2025. Separate Statement of Tax Collected From Purchaser
Section 162.203. Backup Tax; Liability
Section 162.205. Persons Required to Be Licensed
Section 162.206. Statement for Purchase of Dyed Diesel Fuel
Section 162.208. Permissive Supplier Requirements on Out-of-State Removals
Section 162.209. License Application Procedure
Section 162.210. Issuance and Display of License
Section 162.211. Licenses and Trip Permits; Periods of Validity
Section 162.212. Bond and Other Security for Taxes
Section 162.213. License Holder Status List
Section 162.214. Remittance of Tax to Supplier or Permissive Supplier; Allowances
Section 162.215. Returns and Payments
Section 162.2165. Duty to Report Subsequent Sales of Tax-Free Diesel Fuel Purchased for Export
Section 162.218. Duties of Seller of Diesel Fuel
Section 162.219. Information Required on Distributor's Return
Section 162.220. Information Required on Importer's Return; Allowances
Section 162.221. Information Required on Terminal Operator's Return
Section 162.222. Information Required on Motor Fuel Transporter's Return
Section 162.223. Information Required on Exporter's Return and Payment of Tax on Imports
Section 162.224. Information Required on Blender's Return
Section 162.225. Information Required on Interstate Trucker's Return
Section 162.226. Information Required on Dyed Diesel Fuel Bonded User's Return
Section 162.227. Refund or Credit for Certain Taxes Paid
Section 162.2275. Refund for Certain Metropolitan Rapid Transit Authorities
Section 162.228. Refund for Bad Debts; Credit for Nonpayment
Section 162.229. Claims for Refunds
Section 162.230. When Diesel Fuel Tax Refund or Credit May Be Filed
Section 162.231. Notice Regarding Dyed Diesel Fuel
Section 162.233. Unauthorized Sale or Use of Dyed Diesel Fuel
Section 162.234. Alteration of Dye or Marker in Dyed Diesel Fuel Prohibited