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 |
§ 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 |