Sec. 162.408. NEGATION OF EXCEPTION: INFORMATION, COMPLAINT, OR INDICTMENT. An information, complaint, or indictment charging a violation of this chapter need not negate an exception to an act prohibited by this chapter, but the exception may be urged by the defendant as a defense to the offense charged.
Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 162 - Motor Fuel Taxes
Subchapter E. Penalties and Offenses
Section 162.401. Failure to Pay Tax or File Report
Section 162.402. Prohibited Acts; Civil Penalties
Section 162.403. Criminal Offenses
Section 162.404. Criminal Offenses: Special Provisions and Exceptions
Section 162.405. Criminal Penalties
Section 162.406. Criminal Penalties: Corporations and Associations
Section 162.407. Venue of Criminal Prosecutions
Section 162.408. Negation of Exception: Information, Complaint, or Indictment