 |
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 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 |