Texas Statutes
Chapter 162 - Motor Fuel Taxes
Subchapter C. Diesel Fuel Tax

Section 162.201. Point of Imposition of Diesel Fuel Tax - Sec. 162.201. POINT OF IMPOSITION OF DIESEL FUEL TAX. (a)...

Section 162.202. Tax Rate - Sec. 162.202. TAX RATE. The diesel fuel tax rate is...

Section 162.2025. Separate Statement of Tax Collected From Purchaser - Sec. 162.2025. SEPARATE STATEMENT OF TAX COLLECTED FROM PURCHASER. (a)...

Section 162.203. Backup Tax; Liability - Sec. 162.203. BACKUP TAX; LIABILITY. (a) A backup tax is...

Section 162.204. Exemptions - Sec. 162.204. EXEMPTIONS. (a) The tax imposed by this subchapter...

Section 162.205. Persons Required to Be Licensed - Sec. 162.205. PERSONS REQUIRED TO BE LICENSED. (a) A person...

Section 162.206. Statement for Purchase of Dyed Diesel Fuel - Sec. 162.206. STATEMENT FOR PURCHASE OF DYED DIESEL FUEL. (a)...

Section 162.207. Trip Permits - Sec. 162.207. TRIP PERMITS. (a) Instead of an annual interstate...

Section 162.208. Permissive Supplier Requirements on Out-of-State Removals - Sec. 162.208. PERMISSIVE SUPPLIER REQUIREMENTS ON OUT-OF-STATE REMOVALS. (a) A...

Section 162.209. License Application Procedure - Sec. 162.209. LICENSE APPLICATION PROCEDURE. (a) To obtain a license...

Section 162.210. Issuance and Display of License - Sec. 162.210. ISSUANCE AND DISPLAY OF LICENSE. (a) If the...

Section 162.211. Licenses and Trip Permits; Periods of Validity - Sec. 162.211. LICENSES AND TRIP PERMITS; PERIODS OF VALIDITY. (a)...

Section 162.212. Bond and Other Security for Taxes - Sec. 162.212. BOND AND OTHER SECURITY FOR TAXES. (a) The...

Section 162.213. License Holder Status List - Sec. 162.213. LICENSE HOLDER STATUS LIST. (a) The comptroller, on...

Section 162.214. Remittance of Tax to Supplier or Permissive Supplier; Allowances - Sec. 162.214. REMITTANCE OF TAX TO SUPPLIER OR PERMISSIVE SUPPLIER;...

Section 162.215. Returns and Payments - Sec. 162.215. RETURNS AND PAYMENTS. (a) Except as provided by...

Section 162.216. Records - Sec. 162.216. RECORDS. (a) A supplier and permissive supplier shall...

Section 162.2165. Duty to Report Subsequent Sales of Tax-Free Diesel Fuel Purchased for Export - Sec. 162.2165. DUTY TO REPORT SUBSEQUENT SALES OF TAX-FREE DIESEL...

Section 162.217. Information Required on Supplier's and Permissive Supplier's Return; Credits and Allowances - Sec. 162.217. INFORMATION REQUIRED ON SUPPLIER'S AND PERMISSIVE SUPPLIER'S RETURN;...

Section 162.218. Duties of Seller of Diesel Fuel - Sec. 162.218. DUTIES OF SELLER OF DIESEL FUEL. (a) A...

Section 162.219. Information Required on Distributor's Return - Sec. 162.219. INFORMATION REQUIRED ON DISTRIBUTOR'S RETURN. The monthly return...

Section 162.220. Information Required on Importer's Return; Allowances - Sec. 162.220. INFORMATION REQUIRED ON IMPORTER'S RETURN; ALLOWANCES. (a) The...

Section 162.221. Information Required on Terminal Operator's Return - Sec. 162.221. INFORMATION REQUIRED ON TERMINAL OPERATOR'S RETURN. (a) A...

Section 162.222. Information Required on Motor Fuel Transporter's Return - Sec. 162.222. INFORMATION REQUIRED ON MOTOR FUEL TRANSPORTER'S RETURN. The...

Section 162.223. Information Required on Exporter's Return and Payment of Tax on Imports - Sec. 162.223. INFORMATION REQUIRED ON EXPORTER'S RETURN AND PAYMENT OF...

Section 162.224. Information Required on Blender's Return - Sec. 162.224. INFORMATION REQUIRED ON BLENDER'S RETURN. The monthly return...

Section 162.225. Information Required on Interstate Trucker's Return - Sec. 162.225. INFORMATION REQUIRED ON INTERSTATE TRUCKER'S RETURN. The quarterly...

Section 162.226. Information Required on Dyed Diesel Fuel Bonded User's Return - Sec. 162.226. INFORMATION REQUIRED ON DYED DIESEL FUEL BONDED USER'S...

Section 162.227. Refund or Credit for Certain Taxes Paid - Sec. 162.227. REFUND OR CREDIT FOR CERTAIN TAXES PAID. (a)...

Section 162.2275. Refund for Certain Metropolitan Rapid Transit Authorities - Sec. 162.2275. REFUND FOR CERTAIN METROPOLITAN RAPID TRANSIT AUTHORITIES. (a)...

Section 162.228. Refund for Bad Debts; Credit for Nonpayment - Sec. 162.228. REFUND FOR BAD DEBTS; CREDIT FOR NONPAYMENT. (a)...

Section 162.229. Claims for Refunds - Sec. 162.229. CLAIMS FOR REFUNDS. (a) A refund claim must...

Section 162.230. When Diesel Fuel Tax Refund or Credit May Be Filed - Sec. 162.230. WHEN DIESEL FUEL TAX REFUND OR CREDIT MAY...

Section 162.231. Notice Regarding Dyed Diesel Fuel - Sec. 162.231. NOTICE REGARDING DYED DIESEL FUEL. A notice stating...

Section 162.232. Dyed Diesel Fuel Notice Required on Shipping Documents, Bills of Lading, and Invoices - Sec. 162.232. DYED DIESEL FUEL NOTICE REQUIRED ON SHIPPING DOCUMENTS,...

Section 162.233. Unauthorized Sale or Use of Dyed Diesel Fuel - Sec. 162.233. UNAUTHORIZED SALE OR USE OF DYED DIESEL FUEL....

Section 162.234. Alteration of Dye or Marker in Dyed Diesel Fuel Prohibited - Sec. 162.234. ALTERATION OF DYE OR MARKER IN DYED DIESEL...

Section 162.235. Use of Dyed Fuel Prohibited - Sec. 162.235. USE OF DYED FUEL PROHIBITED. (a) A person...