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Texas Statutes (Last Updated: January 4, 2014) |
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TAX CODE |
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Title 2. STATE TAXATION |
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Subtitle E. SALES, EXCISE, AND USE TAXES |
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Chapter 162. MOTOR FUEL TAXES |
| Subchapter A. GENERAL PROVISIONS |
| § 162.001. DEFINITIONS |
| § 162.002. TAX LIABILITY ON LEASED VEHICLES |
| § 162.003. COOPERATIVE AGREEMENTS WITH OTHER STATES |
| § 162.004. MOTOR FUEL TRANSPORTATION: REQUIRED DOCUMENTS |
| § 162.005. CANCELLATION OR REFUSAL OF LICENSE |
| § 162.006. SUMMARY SUSPENSION OF LICENSE |
| § 162.007. ENFORCEMENT OF LICENSE CANCELLATION, SUSPENSION, OR REFUSAL |
| § 162.008. INSPECTION OF PREMISES AND RECORDS |
| § 162.009. AUTHORITY TO STOP AND EXAMINE |
| § 162.010. IMPOUNDMENT AND SEIZURE |
| § 162.011. SALE OF SEIZED PROPERTY |
| § 162.012. PRESUMPTIONS |
| § 162.0125. DUTY TO KEEP RECORDS |
| § 162.013. VENUE OF TAX COLLECTION SUITS |
| § 162.014. OTHER MOTOR FUEL TAXES PROHIBITED |
| § 162.015. ADDITIONAL TAX APPLIES TO INVENTORIES |
| § 162.016. IMPORTATION AND EXPORTATION OF MOTOR FUEL |
| Subchapter B. GASOLINE TAX |
| § 162.101. POINT OF IMPOSITION OF GASOLINE TAX |
| § 162.102. TAX RATE |
| § 162.1025. SEPARATE STATEMENT OF TAX COLLECTED FROM PURCHASER |
| § 162.103. BACKUP TAX; LIABILITY |
| § 162.104. EXEMPTIONS |
| § 162.105. PERSONS REQUIRED TO BE LICENSED |
| § 162.106. TRIP PERMITS |
| § 162.107. PERMISSIVE SUPPLIER REQUIREMENTS ON OUT-OF-STATE REMOVALS |
| § 162.108. LICENSE APPLICATION PROCEDURE |
| § 162.109. ISSUANCE AND DISPLAY OF LICENSE |
| § 162.110. LICENSES AND TRIP PERMITS; PERIODS OF VALIDITY |
| § 162.111. BOND AND OTHER SECURITY FOR TAXES |
| § 162.112. LICENSE HOLDER STATUS LIST |
| § 162.113. REMITTANCE OF TAX TO SUPPLIER OR PERMISSIVE SUPPLIER; ALLOWANCES |
| § 162.114. RETURNS AND PAYMENTS |
| § 162.115. RECORDS |
| § 162.116. INFORMATION REQUIRED ON SUPPLIER'S AND PERMISSIVE SUPPLIER'S RETURN; CREDITS AND ALLOWANCES |
| § 162.117. DUTIES OF SELLER OF GASOLINE |
| § 162.118. INFORMATION REQUIRED ON DISTRIBUTOR'S RETURN |
| § 162.119. INFORMATION REQUIRED ON IMPORTER'S RETURN; ALLOWANCES |
| § 162.120. INFORMATION REQUIRED ON TERMINAL OPERATOR'S RETURN |
| § 162.121. INFORMATION REQUIRED ON MOTOR FUEL TRANSPORTER'S RETURN |
| § 162.122. INFORMATION REQUIRED ON EXPORTER'S RETURN AND PAYMENT OF TAX ON EXPORTS |
| § 162.123. INFORMATION REQUIRED ON BLENDER'S RETURN |
| § 162.124. INFORMATION REQUIRED ON INTERSTATE TRUCKER'S RETURN |
| § 162.125. REFUND OR CREDIT FOR CERTAIN TAXES PAID |
| § 162.126. REFUND FOR BAD DEBTS; CREDIT FOR NONPAYMENT |
| § 162.127. CLAIMS FOR REFUNDS |
| § 162.1275. REFUND FOR CERTAIN METROPOLITAN RAPID TRANSIT AUTHORITIES |
| § 162.128. WHEN GASOLINE TAX REFUND OR CREDIT MAY BE FILED |
| Subchapter C. DIESEL FUEL TAX |
| § 162.201. POINT OF IMPOSITION OF DIESEL FUEL TAX |
| § 162.202. TAX RATE |
| § 162.2025. SEPARATE STATEMENT OF TAX COLLECTED FROM PURCHASER |
| § 162.203. BACKUP TAX; LIABILITY |
| § 162.204. EXEMPTIONS |
| § 162.205. PERSONS REQUIRED TO BE LICENSED |
| § 162.206. STATEMENT FOR PURCHASE OF DYED DIESEL FUEL |
| § 162.207. TRIP PERMITS |
| § 162.208. PERMISSIVE SUPPLIER REQUIREMENTS ON OUT-OF-STATE REMOVALS |
| § 162.209. LICENSE APPLICATION PROCEDURE |
| § 162.210. ISSUANCE AND DISPLAY OF LICENSE |
| § 162.211. LICENSES AND TRIP PERMITS; PERIODS OF VALIDITY |
| § 162.212. BOND AND OTHER SECURITY FOR TAXES |
| § 162.213. LICENSE HOLDER STATUS LIST |
| § 162.214. REMITTANCE OF TAX TO SUPPLIER OR PERMISSIVE SUPPLIER; ALLOWANCES |
| § 162.215. RETURNS AND PAYMENTS |
| § 162.216. RECORDS |
| § 162.217. INFORMATION REQUIRED ON SUPPLIER'S AND PERMISSIVE SUPPLIER'S RETURN; CREDITS AND ALLOWANCES |
| § 162.218. DUTIES OF SELLER OF DIESEL FUEL |
| § 162.219. INFORMATION REQUIRED ON DISTRIBUTOR'S RETURN |
| § 162.220. INFORMATION REQUIRED ON IMPORTER'S RETURN; ALLOWANCES |
| § 162.221. INFORMATION REQUIRED ON TERMINAL OPERATOR'S RETURN |
| § 162.222. INFORMATION REQUIRED ON MOTOR FUEL TRANSPORTER'S RETURN |
| § 162.223. INFORMATION REQUIRED ON EXPORTER'S RETURN AND PAYMENT OF TAX ON IMPORTS |
| § 162.224. INFORMATION REQUIRED ON BLENDER'S RETURN |
| § 162.225. INFORMATION REQUIRED ON INTERSTATE TRUCKER'S RETURN |
| § 162.226. INFORMATION REQUIRED ON DYED DIESEL FUEL BONDED USER'S RETURN |
| § 162.227. REFUND OR CREDIT FOR CERTAIN TAXES PAID |
| § 162.2275. REFUND FOR CERTAIN METROPOLITAN RAPID TRANSIT AUTHORITIES |
| § 162.228. REFUND FOR BAD DEBTS; CREDIT FOR NONPAYMENT |
| § 162.229. CLAIMS FOR REFUNDS |
| § 162.230. WHEN DIESEL FUEL TAX REFUND OR CREDIT MAY BE FILED |
| § 162.231. NOTICE REGARDING DYED DIESEL FUEL |
| § 162.232. DYED DIESEL FUEL NOTICE REQUIRED ON SHIPPING DOCUMENTS, BILLS OF LADING, AND INVOICES |
| § 162.233. UNAUTHORIZED SALE OR USE OF DYED DIESEL FUEL |
| § 162.234. ALTERATION OF DYE OR MARKER IN DYED DIESEL FUEL PROHIBITED |
| § 162.235. USE OF DYED FUEL PROHIBITED |
| Subchapter D. LIQUEFIED GAS TAX |
| § 162.301. TAX IMPOSED; RATE |
| § 162.302. PAYMENT OF TAX |
| § 162.3021. SCHOOL DISTRICT TRANSPORTATION AND COUNTY EXEMPTION |
| § 162.3022. EXCLUSIVE USE FOR CERTAIN METROPOLITAN RAPID TRANSIT AUTHORITIES |
| § 162.303. LICENSE; APPLICATION; DISPLAY |
| § 162.304. DEALER'S LICENSE |
| § 162.305. LIQUEFIED GAS TAX DECAL LICENSE |
| § 162.306. INTERSTATE TRUCKER'S LICENSE |
| § 162.307. LICENSES: PERIODS OF VALIDITY |
| § 162.308. COMPUTATION OF TAXES; ALLOWANCES |
| § 162.309. RECORDS |
| § 162.310. REPORTS AND PAYMENTS |
| § 162.311. REFUNDS; TRANSFER OF DECALS |
| Subchapter E. PENALTIES AND OFFENSES |
| § 162.401. FAILURE TO PAY TAX OR FILE REPORT |
| § 162.402. PROHIBITED ACTS; CIVIL PENALTIES |
| § 162.403. CRIMINAL OFFENSES |
| § 162.404. CRIMINAL OFFENSES: SPECIAL PROVISIONS AND EXCEPTIONS |
| § 162.405. CRIMINAL PENALTIES |
| § 162.406. CRIMINAL PENALTIES: CORPORATIONS AND ASSOCIATIONS |
| § 162.407. VENUE OF CRIMINAL PROSECUTIONS |
| § 162.408. NEGATION OF EXCEPTION: INFORMATION, COMPLAINT, OR INDICTMENT |
| § 162.409. ISSUANCE OF BAD CHECK TO LICENSED DISTRIBUTOR, LICENSED SUPPLIER, OR PERMISSIVE SUPPLIER |
| § 162.410. ELECTION OF OFFENSES |
| Subchapter F. ALLOCATION OF TAXES |
| § 162.501. TAX ADMINISTRATION FUND |
| § 162.502. ALLOCATION OF UNCLAIMED REFUNDABLE GASOLINE TAXES |
| § 162.5025. ALLOCATION OF OTHER UNCLAIMED REFUNDABLE NONDEDICATED TAXES |
| § 162.503. ALLOCATION OF GASOLINE TAX |
| § 162.504. ALLOCATION OF DIESEL FUEL TAX |
| § 162.5045. ALLOCATION OF TAXES PAID ON UNDYED DIESEL FUEL USED OFF-HIGHWAY |
| § 162.505. ALLOCATION OF LIQUEFIED GAS TAX |