Sec. 162.301. TAX IMPOSED; RATE    


Latest version.
  • (a) A tax is imposed on the use of liquefied gas for the propulsion of motor vehicles on the public highways of this state.

    (b) The liquefied gas tax rate is 15 cents a gallon.

Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.