reglab/housing_qa huggingface dataset:
TX Tax Code § 162.010 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 162 - Motor Fuel Taxes|Subchapter A. General Provisions|Section 162.010. Impoundment and Seizure

Sec. 162.010.  IMPOUNDMENT AND SEIZURE.  (a)  If after examination or other investigation, the comptroller believes that the owner or operator of a motor vehicle or cargo tank, or a person receiving, possessing, delivering, or selling gasoline or diesel fuel, has not paid all motor fuel taxes due, or does not have a valid license entitling that person to possess or transport tax-free motor fuel, the comptroller or peace officer may impound the fuel, the motor vehicle, cargo tank, storage tank, equipment, paraphernalia, or other tangible personal property used for or incident to the storage, sale, or transportation of that motor fuel.  Unless proof is produced within three working days after the beginning of impoundment that the owner, operator, or other person has paid the taxes established by the comptroller to be due on the gasoline or diesel fuel stored, sold, used, or transported and any other taxes due to this state, or that the owner, operator, or other person holds a valid license to possess or transport tax-free motor fuel, the comptroller may demand payment of all taxes, penalties, and interest due to this state, and all costs of impoundment.(b)  If the owner or operator does not produce the required documentation or required license or pay the taxes, penalties, interest, and costs due within three working days after the beginning of the impoundment, the comptroller may seize the impounded property to satisfy the tax liability.(c)  The comptroller may seize:(1)  all motor fuel on which taxes are imposed by this chapter that is found in the possession, custody, or control of any person for the purpose of being sold, transported, removed, or used by the person in violation of this chapter;(2)  all motor fuel that is removed or is deposited, stored, or concealed in any place with intent to avoid payment of taxes;(3)  any automobile, truck, tank truck, boat, trailer conveyance, or other vehicle used in the removal or transportation of the motor fuel to avoid payment of taxes;  and(4)  all equipment, paraphernalia, storage tanks, or tangible personal property incident to and used for avoiding the payment of taxes and found in the place, building, or vehicle where the motor fuel is found.|Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.|
TX Tax Code § 162.011 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 162 - Motor Fuel Taxes|Subchapter A. General Provisions|Section 162.011. Sale of Seized Property

Sec. 162.011.  SALE OF SEIZED PROPERTY.  (a)  The comptroller may sell property seized under Section 162.010.(b)  Notice of the time and place of a sale shall be given to the delinquent person in writing by certified mail at least 20 days before the date set for the sale.  The notice shall be enclosed in an envelope addressed to the person at the person's last known address or place of business.  It shall be deposited in the United States mail, postage prepaid.  The notice shall also be published once a week for two consecutive weeks before the date of the sale in a newspaper of general circulation published in the county in which the property seized is to be sold.  If there is no newspaper of general circulation in the county, notice shall be posted in three public places in the county 14 days before the date set for the sale.  The notice must contain a description of the property to be sold, a statement of the amount due, including interest, penalties, and costs, the name of the delinquent, and the further statement that unless the amount due, interest, penalties, and costs are paid on or before the time fixed in the notice for the sale, the property, or as much of it as may be necessary, will be sold at public auction in accordance with the law and the notice.(c)  At the sale, the comptroller shall sell the property and shall deliver to the purchaser a bill of sale for personal property and a deed for real property sold.  The bill of sale or deed vests the interest or title of the person liable for the amount in the purchaser.  The unsold portion of any property seized may be left at the place of sale at the risk of the person liable for the amount.(d)  The proceeds of a sale shall be allocated according to the following priorities:(1)  the payment of expenses of seizure, appraisal, custody, advertising, auction, and any other expenses incident to the seizure and sale;(2)  the payment of the tax, penalty, and interest;  and(3)  the repayment of the remaining balance to the person liable for the amount unless a claim is presented before the sale by any other person who has an ownership interest evidenced by a financing statement or lien, in which case the comptroller shall withhold the remaining balance pending a determination of the rights of the respective parties.|Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.|
TX Tax Code § 162.012 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 162 - Motor Fuel Taxes|Subchapter A. General Provisions|Section 162.012. Presumptions

Sec. 162.012.  PRESUMPTIONS.  (a)  A person licensed under this chapter or required to be licensed under this chapter, or other user, who fails to keep a record, issue an invoice, or file a return or report required by this chapter is presumed to have sold or used for taxable purposes all motor fuel shown by an audit by the comptroller to have been sold to the license holder or other user.  Motor fuel unaccounted for is presumed to have been sold or used for taxable purposes.  If an exporter claims an exemption under Section 162.104(a)(4) or 162.204(a)(4) and fails to report subsequent tax-free sales in this state of the motor fuel for which the exemption was claimed as required by Section 162.1155 or 162.2165, or to produce proof of payment of tax to the destination state or proof that the transaction was exempt in the destination state, the exporter is presumed to have not paid the destination state's tax or this state's tax on the motor fuel and the comptroller shall assess the tax imposed by this chapter on the motor fuel against the exporter.  The comptroller may fix or establish the amount of taxes, penalties, and interest due this state from the records of deliveries or from any records or information available.  If a tax claim, as developed from this procedure, is not paid, after the opportunity to request a redetermination, the claim and any audit made by the comptroller or any report filed by the license holder or other user is evidence in any suit or judicial proceedings filed by the attorney general and is prima facie evidence of the correctness of the claim or audit.  A prima facie presumption of the correctness of the claim may be overcome at the trial by evidence adduced by the license holder or other user.(b)  In the absence of records showing the number of miles actually operated per gallon of motor fuel consumed, it is presumed that not less than one gallon of motor fuel was consumed for every four miles traveled.  An interstate trucker may produce evidence of motor fuel consumption to establish another mileage factor.  If an examination or audit made by the comptroller from the records of an interstate trucker shows that a greater amount of motor fuel was consumed than was reported by the interstate trucker for tax purposes, the interstate trucker is liable for the tax, penalties, and interest on the additional amount shown or the trucker is entitled to a credit or refund on overpayments of tax established by the audit.|Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.Amended by: Acts 2017, 85th Leg., R.S., Ch. 601 (S.B. 1557), Sec. 1, eff. January 1, 2018.|
TX Tax Code § 162.0125 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 162 - Motor Fuel Taxes|Subchapter A. General Provisions|Section 162.0125. Duty to Keep Records

Sec. 162.0125.  DUTY TO KEEP RECORDS.  A person required to keep a record under this chapter shall also keep the record as required by Section 111.0041.|Added by Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 4.11, eff. October 1, 2011.|
TX Tax Code § 162.013 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 162 - Motor Fuel Taxes|Subchapter A. General Provisions|Section 162.013. Venue of Tax Collection Suits

Sec. 162.013.  VENUE OF TAX COLLECTION SUITS.  The venue of a suit, injunction, or other proceeding at law available for the establishment or collection of a claim for delinquent taxes, penalties, or interest accruing under this chapter and the enforcement of the terms and provisions of this chapter is in Travis County or in any other county having venue under existing venue statutes.|Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.|
TX Tax Code § 162.014 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 162 - Motor Fuel Taxes|Subchapter A. General Provisions|Section 162.014. Other Motor Fuel Taxes Prohibited

Sec. 162.014.  OTHER MOTOR FUEL TAXES PROHIBITED.  The taxes imposed by this chapter are in lieu of any other excise or occupation tax imposed by a political subdivision of this state on the sale, use, or distribution of gasoline, diesel fuel, compressed natural gas, liquefied natural gas, or liquefied gas.|Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.Amended by: Acts 2017, 85th Leg., R.S., Ch. 6 (S.B. 1120), Sec. 1, eff. May 10, 2017.|
TX Tax Code § 162.015 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 162 - Motor Fuel Taxes|Subchapter A. General Provisions|Section 162.015. Additional Tax Applies to Inventories

Sec. 162.015.  ADDITIONAL TAX APPLIES TO INVENTORIES.  (a)  On the effective date of an increase in the rates of the taxes imposed by this chapter, a distributor or dealer that possesses for the purpose of sale 2,000 or more gallons of gasoline or diesel fuel at each business location on which the taxes imposed by this chapter at a previous rate have been paid shall report to the comptroller the volume of that gasoline and diesel fuel, and at the time of the report shall pay a tax on that gasoline and diesel fuel at a rate equal to the rate of the tax increase.(b)  On the effective date of a reduction of the rates of taxes imposed by this chapter, a distributor or dealer that possesses for the purpose of sale 2,000 or more gallons of gasoline or diesel fuel at each business location on which the taxes imposed by this chapter at the previous rate have been paid becomes entitled to a refund in an amount equal to the difference in the amount of taxes paid on that gasoline or diesel fuel at the previous rate and at the rate in effect on the effective date of the reduction in the tax rates.  The rules of the comptroller shall provide for the method of claiming a refund under this chapter and may require that the refund for the dealer be paid through the distributor or supplier from whom the dealer received the fuel.|Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.|
TX Tax Code § 162.102 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 162 - Motor Fuel Taxes|Subchapter B. Gasoline Tax|Section 162.102. Tax Rate

Sec. 162.102.  TAX RATE.  The gasoline tax rate is 20 cents for each net gallon or fractional part on which the tax is imposed under Section 162.101.|Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.|
TX Tax Code § 162.1025 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 162 - Motor Fuel Taxes|Subchapter B. Gasoline Tax|Section 162.1025. Separate Statement of Tax Collected From Purchaser

Sec. 162.1025.  SEPARATE STATEMENT OF TAX COLLECTED FROM PURCHASER.  (a)  In each subsequent sale of gasoline on which the tax has been paid, the tax imposed by this subchapter shall be collected from the purchaser so that the tax is paid ultimately by the person who uses the gasoline.  Gasoline is considered to be used when it is delivered into a fuel supply tank.(b)  The tax imposed by this subchapter must be stated separately from the sales price of gasoline and identified as gasoline tax on the invoice or receipt issued to a purchaser.  Backup gasoline tax may be identified as gasoline tax.  The tax must be separately stated and identified in the same manner on a shipping document, if the shipping document includes the sales price of the gasoline.(c)  Except as provided by Subsection (d), the sales price of gasoline stated on an invoice, receipt, or shipping document is presumed to be exclusive of the tax imposed by this subchapter.  The seller or purchaser may overcome the presumption by using the seller's records to show that the tax imposed by this subchapter was included in the sales price.(d)  Subsection (b) does not apply to a sale of gasoline by a licensed dealer to a person who delivers the gasoline at the dealer's place of business into a fuel supply tank or into a container having a capacity of not more than 10 gallons.|Added by Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495), Sec. 11, eff. September 1, 2009.|
TX Tax Code § 162.103 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 162 - Motor Fuel Taxes|Subchapter B. Gasoline Tax|Section 162.103. Backup Tax; Liability

Sec. 162.103.  BACKUP TAX;  LIABILITY.  (a)  A backup tax is imposed at the rate prescribed by Section 162.102 on:(1)  a person who obtains a refund of tax on gasoline by claiming the gasoline was used for an off-highway purpose, but actually uses the gasoline to operate a motor vehicle on a public highway;(2)  a person who operates a motor vehicle on a public highway using gasoline on which tax has not been paid;(3)  a person who sells to the ultimate consumer gasoline on which tax has not been paid and who knew or had reason to know that the gasoline would be used for a taxable purpose; and(4)  a person, other than a person exempted under Section 162.104, who acquires gasoline on which tax has not been paid from any source in this state.(b)  If the motor vehicle described by Subsection (a)(2) is owned or leased by a person other than the operator, the tax shall be paid by either the operator or the motor vehicle's owner or lessee.(c)  The tax imposed under Subsection (a)(3) is also imposed on the ultimate consumer.(d)  A person who sells gasoline in this state, other than by a bulk transfer, on which tax has not been paid for any purpose other than a purpose exempt under Section 162.104 shall at the time of sale collect the tax from the purchaser or recipient of gasoline in addition to the selling price and is liable to this state for the taxes imposed in the manner provided by this chapter.(e)  The tax liability imposed by this section is in addition to any penalty imposed under this chapter.|Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.Amended by: Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495), Sec. 12, eff. September 1, 2009.|
TX Tax Code § 162.105 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 162 - Motor Fuel Taxes|Subchapter B. Gasoline Tax|Section 162.105. Persons Required to Be Licensed

Sec. 162.105.  PERSONS REQUIRED TO BE LICENSED.  A person shall obtain the appropriate license or licenses issued by the comptroller before conducting the activities of:(1)  a supplier, who may also act as a distributor, importer, exporter, blender, motor fuel transporter, or aviation fuel dealer without securing a separate license, but who is subject to all other conditions, requirements, and liabilities imposed on those license holders;(2)  a permissive supplier, who may also act as a distributor, importer, exporter, blender, motor fuel transporter, or aviation fuel dealer without securing a separate license, but who is subject to all other conditions, requirements, and liabilities imposed on those license holders;(3)  a distributor, who may also act as an importer, exporter, blender, or motor fuel transporter without securing a separate license, but who is subject to all other conditions, requirements, and liabilities imposed on those license holders;(4)  an importer, who may also act as an exporter, blender, or motor fuel transporter without securing a separate license, but who is subject to all other conditions, requirements, and liabilities imposed on those license holders;(5)  a terminal operator;(6)  an exporter;(7)  a blender;(8)  a motor fuel transporter;(9)  an aviation fuel dealer;  or(10)  an interstate trucker.|Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.|
TX Tax Code § 162.106 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 162 - Motor Fuel Taxes|Subchapter B. Gasoline Tax|Section 162.106. Trip Permits

Sec. 162.106.  TRIP PERMITS.  (a)  Instead of an annual interstate trucker's license, a person bringing a motor vehicle described by Section 162.001(36) into this state for commercial purposes may obtain a trip permit.  The trip permit must be obtained before or at the time of entry into this state.(b)  Not more than five trip permits for each person may be issued during a calendar year.(c)  A fee for each trip permit shall be collected from the applicant and shall be in the amount of $50 for each vehicle for each trip.(d)  A report is not required with respect to the vehicle.(e)  Operating a motor vehicle without a valid interstate trucker's license or trip permit may subject the operator to a penalty under Section 162.402.|Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.|
TX Tax Code § 162.107 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 162 - Motor Fuel Taxes|Subchapter B. Gasoline Tax|Section 162.107. Permissive Supplier Requirements on Out-of-State Removals

Sec. 162.107.  PERMISSIVE SUPPLIER REQUIREMENTS ON OUT-OF-STATE REMOVALS.  (a)  A person may elect to obtain a permissive supplier license to collect the tax imposed under this subchapter for gasoline that is removed at a terminal in another state and has this state as the destination state.(b)  With respect to gasoline that is removed by the licensed permissive supplier at a terminal located in another state and that has this state as the destination state, a licensed permissive supplier shall:(1)  collect the tax due to this state on the gasoline;(2)  waive any defense that this state lacks jurisdiction to require the supplier to collect the tax due to this state on the gasoline under this subchapter;(3)  report and pay the tax due on the gasoline in the same manner as if the removal had occurred at a terminal located in this state;(4)  keep records of the removal of the gasoline and submit to audits concerning the gasoline as if the removal had occurred at a terminal located in this state;  and(5)  report sales by the permissive supplier to a person who is not licensed in this state.(c)  A permissive supplier must acknowledge in the person's license application that this state imposes the requirements listed in Subsection (b) under this state's general police power and that the permissive supplier submits to the jurisdiction of this state only for purposes related to the administration of this chapter.|Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.|
TX Tax Code § 162.108 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 162 - Motor Fuel Taxes|Subchapter B. Gasoline Tax|Section 162.108. License Application Procedure

Sec. 162.108.  LICENSE APPLICATION PROCEDURE.  (a)  To obtain a license under this subchapter, an applicant shall file an application using a form adopted by the comptroller.  The application must contain:(1)  the name under which the applicant transacts or intends to transact business;(2)  the applicant's principal office, residence, or place of business in this state, or other location of the applicant;(3)  if the applicant is not an individual, the names of the principal officers of an applicant corporation, or the names of the members of an applicant partnership, and the office, street, or post office addresses of each;  and(4)  other information required by the comptroller.(b)  An applicant for a license as a supplier, permissive supplier, or terminal operator must have a federal certificate of registry issued under 26 U.S.C. Section 4101 that authorizes the applicant to enter into federal tax-free transactions of gasoline in the bulk terminal/transfer system.  An applicant that is required to have a federal certificate of registry must include the registration number of the certificate on the application for a license.  An applicant for a license as an importer, an exporter, or a distributor who has a federal certificate of registry issued under 26 U.S.C. Section 4101 must include the registration number of the certificate on the application for a license.(c)  An applicant for a license as an importer or distributor must list on the application each state from which the applicant intends to import gasoline and, if required by a listed state, must be licensed or registered for gasoline tax purposes in that state.  If a listed state requires the applicant to be licensed or registered, the applicant must provide the applicant's license or registration number from that state.(d)  An applicant for a license as an exporter must designate an agent located in this state for service of process and provide the agent's name and address.  An applicant for a license as an exporter or distributor must list on the application each state to which the applicant intends to export gasoline received in this state by means of a transfer that is outside the bulk transfer/terminal system and must be licensed or registered for gasoline tax purposes in that state.  The applicant must provide the applicant's license or registration number from that state.(e)  An applicant for a license as a motor fuel transporter must list on the application each state from which and to which the applicant intends to transport motor fuel and, if required by a listed state, must be licensed or registered for gasoline tax purposes in that state.  If a listed state requires the applicant to be licensed or registered, the applicant must provide the applicant's license or registration number from that state.|Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.|
TX Tax Code § 162.109 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 162 - Motor Fuel Taxes|Subchapter B. Gasoline Tax|Section 162.109. Issuance and Display of License

Sec. 162.109.  ISSUANCE AND DISPLAY OF LICENSE.  (a)  If the comptroller approves a license application, the comptroller shall issue a license to the applicant.  A license must be posted in a conspicuous place or kept available for inspection at the principal place of business of the license holder.  A copy of the license must be kept at each place of business or other place of storage from which gasoline is sold, distributed, or used and in each motor vehicle used by the license holder to transport gasoline purchased by the license holder for resale, distribution, or use.(b)  A person holding an interstate trucker's license shall reproduce the license and carry a photocopy with each motor vehicle being operated into or from this state.|Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.|