Sec. 162.364. DUTIES OF PERSONS HOLDING TAX PAYMENTS. (a) A person who receives or collects tax under this subchapter 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 dealer who receives a payment of tax under this subchapter may not apply the payment of tax to a debt that the person making the payment owes for compressed natural gas or liquefied natural gas purchased from the dealer.
(c) A person required to receive or collect a tax under this subchapter is liable for and shall pay the tax in the manner provided by this subchapter.
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