Sec. 162.218. DUTIES OF SELLER OF DIESEL FUEL. (a) A seller who receives or collects tax holds the amount received or collected in trust for the benefit of this state and has a fiduciary duty to remit to the comptroller the amount of tax received or collected.
(b) A seller shall furnish the purchaser with an invoice, bill of lading, or other documentation as evidence of the number of gallons received by the purchaser.
(c) A seller who receives a payment of tax may not apply the payment of tax to a debt that the person making the payment owes for diesel fuel purchased from the seller.
(d) A person required to receive or collect a tax under this chapter is liable for and shall pay the tax in the manner provided by this chapter.
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. 26, 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