Tax Code › Title 2 › Chapter 162 › Subchapter E

Texas Tax Code § 162.408

Negation of Exception: Information, Complaint, or Indictment

Motor Fuel Taxes · Penalties and Offenses

An information, complaint, or indictment charging a violation of this chapter need not negate an exception to an act prohibited by this chapter, but the exception may be urged by the defendant as a defense to the offense charged.

Official text of the Texas Tax Code as published by the Texas Legislative Council.

Official source
Legislative history

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