 |
Texas Statutes (Last Updated: January 4, 2014) |
 |
TAX CODE |
|
Title 2. STATE TAXATION |
|
Subtitle E. SALES, EXCISE, AND USE TAXES |
|
Chapter 162. MOTOR FUEL TAXES |
|
Subchapter C. DIESEL FUEL TAX |
Sec. 162.208. PERMISSIVE SUPPLIER REQUIREMENTS ON OUT-OF-STATE REMOVALS
-
(a) A person may elect to obtain a permissive supplier license to collect the tax imposed under this subchapter for diesel fuel that is removed at a terminal in another state and has this state as the destination state.
(b) With respect to diesel fuel that is removed by the licensed permissive supplier at a terminal located in another state and that has this state as the destination state, a licensed permissive supplier shall:
(1) collect the tax due to this state on the diesel fuel;
(2) waive any defense that this state lacks jurisdiction to require the supplier to collect the tax due to this state on the diesel fuel under this subchapter;
(3) report and pay the tax due on the diesel fuel in the same manner as if the removal had occurred at a terminal located in this state;
(4) keep records of the removal of the diesel fuel and submit to audits concerning the diesel fuel as if the removal had occurred at a terminal located in this state; and
(5) report sales by the permissive supplier to a person who is not licensed in this state.
(c) A permissive supplier must acknowledge in the supplier's license application that this state imposes the requirements listed in Subsection (b) under this state's general police power and that the permissive supplier submits to the jurisdiction of this state only for purposes related to the administration of this chapter.