Sec. 162.358. INTERSTATE TRUCKER'S LICENSE. (a) An interstate trucker's license authorizes a person who operates a motor vehicle described by Section 162.001(36) and fueled by compressed natural gas or liquefied natural gas to report and pay the tax and take a credit or claim a refund as provided by this subchapter.
(b) An interstate trucker's license is valid from the date of issuance until December 31 of each calendar year or until the license is surrendered by the license holder or canceled by the comptroller. The comptroller may renew an interstate trucker's license each calendar year if the license holder furnishes timely reports as required.
(c) An interstate trucker's license is not transferable.
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