Texas Statutes GuidePresented by the Law Offices of Jesus R. Lopez

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Chapter 162

Motor Fuel Taxes

Subchapter A. General Provisions

162.001 Definitions 162.002 Tax Liability on Leased Vehicles 162.003 Cooperative Agreements with Other States 162.004 Motor Fuel Transportation: Required Documents 162.005 Cancellation or Refusal of License 162.006 Summary Suspension of License 162.007 Enforcement of License Cancellation, Suspension, or Refusal 162.008 Inspection of Premises and Records 162.009 Authority to Stop and Examine 162.010 Impoundment and Seizure 162.011 Sale of Seized Property 162.012 Presumptions 162.0125 Duty to Keep Records 162.013 Venue of Tax Collection Suits 162.014 Other Motor Fuel Taxes Prohibited 162.015 Additional Tax Applies to Inventories 162.016 Importation and Exportation of Motor Fuel

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 162.1155 Duty to Report Subsequent Sales of Tax-Free Gasoline Purchased for Export 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 162.1276 Refund for Certain Nonprofit Food Banks 162.128 When Gasoline Tax Refund or Credit May Be Filed

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 162.2165 Duty to Report Subsequent Sales of Tax-Free Diesel Fuel Purchased for Export 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 162.2276 Refund for Certain Nonprofit Food Banks 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

Subchapter D-1. Compressed Natural Gas and Liquefied Natural Gas Tax

162.351 Tax Imposed; Sale of Fuel Delivered into Fuel Supply Tank of Motor Vehicle 162.352 Tax Imposed; Delivery of Fuel into Fuel Supply Tank of Motor Vehicle Not in Connection with Sale 162.353 Tax Rate; Unit of Measurement 162.354 Backup Tax; Liability 162.355 Fuel Presumed Subject to Tax 162.356 Exemptions 162.357 Dealer's License 162.358 Interstate Trucker's License 162.359 License Application Procedure 162.360 Issuance and Display of License 162.361 Bond and Other Security for Taxes 162.362 Returns and Payments; Allowances 162.363 Records 162.364 Duties of Persons Holding Tax Payments 162.365 Refund or Credit for Certain Taxes Paid 162.366 Credit for Bad Debt or Nonpayment 162.367 Claims for Refunds 162.368 Refund for Certain Metropolitan Rapid Transit Authorities 162.369 When Compressed Natural Gas or Liquefied Natural Gas Tax Refund or Credit May Be Filed

Subchapter E. Penalties and Offenses

162.401 Failure to Pay Tax or File Report 162.402 Prohibited Acts; Civil Penalties 162.403 Criminal Offenses 162.404 Criminal Offenses: Special Provisions and Exceptions 162.405 Criminal Penalties 162.406 Criminal Penalties: Corporations and Associations 162.407 Venue of Criminal Prosecutions 162.408 Negation of Exception: Information, Complaint, or Indictment 162.409 Issuance of Bad Check or Similar Sight Order to Licensed Distributor, Licensed Supplier, or Permissive Supplier 162.410 Election of Offenses

Subchapter F. Allocation of Taxes

162.501 Tax Administration Fund 162.502 Allocation of Unclaimed Refundable Gasoline Taxes 162.5025 Allocation of Other Unclaimed Refundable Nondedicated Taxes 162.503 Allocation of Gasoline Tax 162.504 Allocation of Diesel Fuel Tax 162.5045 Allocation of Taxes Paid on Undyed Diesel Fuel Used Off-Highway 162.506 Allocation of Compressed Natural Gas and Liquefied Natural Gas Tax