Sec. 162.352. TAX IMPOSED; DELIVERY OF FUEL INTO FUEL SUPPLY TANK OF MOTOR VEHICLE NOT IN CONNECTION WITH SALE. (a) A tax is imposed on the delivery of compressed natural gas or liquefied natural gas into the fuel supply tank of a motor vehicle by a fleet user or other dealer not in connection with a sale of the compressed natural gas or liquefied natural gas.
(b) The fleet user or other dealer is liable for the tax imposed under this section.
Added by Acts 2013, 83rd Leg., R.S., Ch. 990 (H.B. 2148), Sec. 4, eff. September 1, 2013.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 162 - Motor Fuel Taxes
Subchapter D. -1. Compressed Natural Gas and Liquefied Natural Gas Tax
Section 162.351. Tax Imposed; Sale of Fuel Delivered Into Fuel Supply Tank of Motor Vehicle
Section 162.353. Tax Rate; Unit of Measurement
Section 162.354. Backup Tax; Liability
Section 162.355. Fuel Presumed Subject to Tax
Section 162.357. Dealer's License
Section 162.358. Interstate Trucker's License
Section 162.359. License Application Procedure
Section 162.360. Issuance and Display of License
Section 162.361. Bond and Other Security for Taxes
Section 162.362. Returns and Payments; Allowances
Section 162.364. Duties of Persons Holding Tax Payments
Section 162.365. Refund or Credit for Certain Taxes Paid
Section 162.366. Credit for Bad Debt or Nonpayment
Section 162.367. Claims for Refunds
Section 162.368. Refund for Certain Metropolitan Rapid Transit Authorities