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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 |
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Subchapter D. LIQUEFIED GAS TAX |
Sec. 162.309. RECORDS
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(a) A dealer or a person required to hold a dealer's license shall keep for four years, open to inspection at all times by the comptroller and the attorney general, a complete record of all liquefied gas sold or delivered for taxable purposes.
(b) An interstate trucker shall keep for four years, open to inspection by the comptroller and the attorney general, a record of:
(1) the total miles traveled in all states by all the interstate trucker's motor vehicles traveling into or from this state and the total quantity of liquefied gas used in the motor vehicles; and
(2) the total miles traveled in this state and the total quantity of liquefied gas purchased in this state, showing both tax-paid fuel delivered into the fuel supply tanks of motor vehicles and tax-free fuel delivered into storage facilities in this state.
(c) Each taxable sale or delivery by a dealer or a person required to hold a dealer's license of liquefied gas into the fuel supply tanks of a motor vehicle, including deliveries by interstate truckers from bulk storage, shall be covered by an invoice. The invoice must be printed and contain:
(1) the preprinted or stamped name and address of the licensed dealer or interstate trucker;
(2) the date of the sale or delivery;
(3) the number of gallons sold or delivered;
(4) the mileage recorded on the odometer;
(5) the state and state highway license number;
(6) the signature of the driver of the motor vehicle; and
(7) the amount of tax paid or accounted for stated separately from the selling price.
(d) The invoice must be carried with the vehicle and will serve as a trip permit.
(e) A liquefied gas tax decal license holder required to report beginning and ending odometer readings may deduct the miles traveled outside this state from the total miles traveled. A record of miles traveled by the vehicle in states other than this state must be maintained and submitted with the renewal each year. A decal may not be renewed for an amount that is less than the rate for 4,999 miles annually.