Texas Statutes
Chapter 162 - Motor Fuel Taxes
Subchapter B. Gasoline Tax

Section 162.101. Point of Imposition of Gasoline Tax - Sec. 162.101. POINT OF IMPOSITION OF GASOLINE TAX. (a) A...

Section 162.102. Tax Rate - Sec. 162.102. TAX RATE. The gasoline tax rate is 20...

Section 162.1025. Separate Statement of Tax Collected From Purchaser - Sec. 162.1025. SEPARATE STATEMENT OF TAX COLLECTED FROM PURCHASER. (a)...

Section 162.103. Backup Tax; Liability - Sec. 162.103. BACKUP TAX; LIABILITY. (a) A backup tax is...

Section 162.104. Exemptions - Sec. 162.104. EXEMPTIONS. (a) The tax imposed by this subchapter...

Section 162.105. Persons Required to Be Licensed - Sec. 162.105. PERSONS REQUIRED TO BE LICENSED. A person shall...

Section 162.106. Trip Permits - Sec. 162.106. TRIP PERMITS. (a) Instead of an annual interstate...

Section 162.107. Permissive Supplier Requirements on Out-of-State Removals - Sec. 162.107. PERMISSIVE SUPPLIER REQUIREMENTS ON OUT-OF-STATE REMOVALS. (a) A...

Section 162.108. License Application Procedure - Sec. 162.108. LICENSE APPLICATION PROCEDURE. (a) To obtain a license...

Section 162.109. Issuance and Display of License - Sec. 162.109. ISSUANCE AND DISPLAY OF LICENSE. (a) If the...

Section 162.110. Licenses and Trip Permits; Periods of Validity - Sec. 162.110. LICENSES AND TRIP PERMITS; PERIODS OF VALIDITY. (a)...

Section 162.111. Bond and Other Security for Taxes - Sec. 162.111. BOND AND OTHER SECURITY FOR TAXES. (a) The...

Section 162.112. License Holder Status List - Sec. 162.112. LICENSE HOLDER STATUS LIST. (a) The comptroller, on...

Section 162.113. Remittance of Tax to Supplier or Permissive Supplier; Allowances - Sec. 162.113. REMITTANCE OF TAX TO SUPPLIER OR PERMISSIVE SUPPLIER;...

Section 162.114. Returns and Payments - Sec. 162.114. RETURNS AND PAYMENTS. (a) Except as provided by...

Section 162.115. Records - Sec. 162.115. RECORDS. (a) A supplier and permissive supplier shall...

Section 162.1155. Duty to Report Subsequent Sales of Tax-Free Gasoline Purchased for Export - Sec. 162.1155. DUTY TO REPORT SUBSEQUENT SALES OF TAX-FREE GASOLINE...

Section 162.116. Information Required on Supplier's and Permissive Supplier's Return; Credits and Allowances - Sec. 162.116. INFORMATION REQUIRED ON SUPPLIER'S AND PERMISSIVE SUPPLIER'S RETURN;...

Section 162.117. Duties of Seller of Gasoline - Sec. 162.117. DUTIES OF SELLER OF GASOLINE. (a) A seller...

Section 162.118. Information Required on Distributor's Return - Sec. 162.118. INFORMATION REQUIRED ON DISTRIBUTOR'S RETURN. The monthly return...

Section 162.119. Information Required on Importer's Return; Allowances - Sec. 162.119. INFORMATION REQUIRED ON IMPORTER'S RETURN; ALLOWANCES. (a) The...

Section 162.120. Information Required on Terminal Operator's Return - Sec. 162.120. INFORMATION REQUIRED ON TERMINAL OPERATOR'S RETURN. (a) A...

Section 162.121. Information Required on Motor Fuel Transporter's Return - Sec. 162.121. INFORMATION REQUIRED ON MOTOR FUEL TRANSPORTER'S RETURN. The...

Section 162.122. Information Required on Exporter's Return and Payment of Tax on Exports - Sec. 162.122. INFORMATION REQUIRED ON EXPORTER'S RETURN AND PAYMENT OF...

Section 162.123. Information Required on Blender's Return - Sec. 162.123. INFORMATION REQUIRED ON BLENDER'S RETURN. The monthly return...

Section 162.124. Information Required on Interstate Trucker's Return - Sec. 162.124. INFORMATION REQUIRED ON INTERSTATE TRUCKER'S RETURN. The quarterly...

Section 162.125. Refund or Credit for Certain Taxes Paid - Sec. 162.125. REFUND OR CREDIT FOR CERTAIN TAXES PAID. (a)...

Section 162.126. Refund for Bad Debts; Credit for Nonpayment - Sec. 162.126. REFUND FOR BAD DEBTS; CREDIT FOR NONPAYMENT. (a)...

Section 162.127. Claims for Refunds - Sec. 162.127. CLAIMS FOR REFUNDS. (a) A refund claim must...

Section 162.1275. Refund for Certain Metropolitan Rapid Transit Authorities - Sec. 162.1275. REFUND FOR CERTAIN METROPOLITAN RAPID TRANSIT AUTHORITIES. (a)...

Section 162.128. When Gasoline Tax Refund or Credit May Be Filed - Sec. 162.128. WHEN GASOLINE TAX REFUND OR CREDIT MAY BE...