reglab/housing_qa huggingface dataset:
TX Tax Code § 162.222 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 162 - Motor Fuel Taxes|Subchapter C. Diesel Fuel Tax|Section 162.222. Information Required on Motor Fuel Transporter's Return

Sec. 162.222.  INFORMATION REQUIRED ON MOTOR FUEL TRANSPORTER'S RETURN.  The quarterly return and supplements of a motor fuel transporter shall contain for the period covered by the return:(1)  the name, license number, and terminal control number of each person or terminal from whom the transporter received diesel fuel outside this state for delivery in this state, the gross gallons of diesel fuel received, the date the diesel fuel was received, the product code, and the name and license number of the purchaser of the diesel fuel;(2)  the name, license number, and terminal control number of each person or terminal from whom the transporter received diesel fuel in this state for delivery outside this state, the gross gallons of diesel fuel delivered, the date the diesel fuel was delivered, the product code, and the destination state of the diesel fuel;  and(3)  any other information required by the comptroller.|Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.|
TX Tax Code § 162.223 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 162 - Motor Fuel Taxes|Subchapter C. Diesel Fuel Tax|Section 162.223. Information Required on Exporter's Return and Payment of Tax on Imports

Sec. 162.223.  INFORMATION REQUIRED ON EXPORTER'S RETURN AND PAYMENT OF TAX ON IMPORTS.  The monthly return and supplements of an exporter shall contain for the period covered by the return:(1)  the number of net gallons of diesel fuel acquired from a supplier and exported during the month, including supplier name, terminal control number, and product code;(2)  the number of net gallons of diesel fuel acquired from a bulk plant and exported during the month, including bulk plant name and product code;(3)  the number of net gallons of diesel fuel acquired from a source other than a supplier or bulk plant and exported during the month, including the name of the source from which the diesel fuel was acquired and the name and address of the person receiving the diesel fuel;(4)  the destination state of the diesel fuel exported during the month; and(5)  any other information the comptroller requires.|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. 27, eff. September 1, 2009.|
TX Tax Code § 162.224 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 162 - Motor Fuel Taxes|Subchapter C. Diesel Fuel Tax|Section 162.224. Information Required on Blender's Return

Sec. 162.224.  INFORMATION REQUIRED ON BLENDER'S RETURN.  The monthly return and supplements of each blender shall contain for the period covered by the return:(1)  the number of net gallons of diesel fuel received by the blender during the month, sorted by product code, seller, point of origin, carrier, and receipt date;(2)  the number of net gallons of product blended with diesel fuel during the month, sorted by product code, type of blending agent if no product code exists, seller, and carrier;(3)  the number of net gallons of blended diesel fuel sold during the month and the license number or name and address of the entity receiving the blended diesel fuel;  and(4)  any other information required by the comptroller.|Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.|
TX Tax Code § 162.225 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 162 - Motor Fuel Taxes|Subchapter C. Diesel Fuel Tax|Section 162.225. Information Required on Interstate Trucker's Return

Sec. 162.225.  INFORMATION REQUIRED ON INTERSTATE TRUCKER'S RETURN.  The quarterly return and supplements of each interstate trucker shall contain for the period covered by the return:(1)  the total miles traveled in all states by all vehicles traveling into or from this state and the total quantity of diesel fuel consumed in those vehicles;(2)  the total miles traveled in this state and the total quantity of diesel fuel purchased and delivered into the fuel supply tanks of motor vehicles in this state;  and(3)  any other information required by the comptroller.|Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.|
TX Tax Code § 162.226 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 162 - Motor Fuel Taxes|Subchapter C. Diesel Fuel Tax|Section 162.226. Information Required on Dyed Diesel Fuel Bonded User's Return

Sec. 162.226.  INFORMATION REQUIRED ON DYED DIESEL FUEL BONDED USER'S RETURN.  The quarterly return and supplements of each dyed diesel fuel bonded user shall contain for the period covered by the return:(1)  the number of net gallons of tax-free dyed diesel fuel received by the dyed diesel fuel bonded user during the quarter, sorted by product code and receipt date;(2)  the number of net gallons of dyed diesel fuel used by the dyed diesel fuel bonded user during the quarter, sorted by product code;  and(3)  any other information required by the comptroller.|Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.|
TX Tax Code § 162.2275 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 162 - Motor Fuel Taxes|Subchapter C. Diesel Fuel Tax|Section 162.2275. Refund for Certain Metropolitan Rapid Transit Authorities

Sec. 162.2275.  REFUND FOR CERTAIN METROPOLITAN RAPID TRANSIT AUTHORITIES.  (a)  Except as otherwise provided by this section, a metropolitan rapid transit authority operating under Chapter 451, Transportation Code, that is a party to a contract governed by Section 34.008, Education Code, is entitled to a refund of taxes paid under this subchapter for diesel fuel used to provide services under the contract and may file a refund claim with the comptroller for the amount of those taxes.(b)  The refund claim under Subsection (a) must contain information regarding:(1)  vehicle mileage;(2)  hours of service provided;(3)  fuel consumed;(4)  the total number of student passengers per route; and(5)  the total number of non-student passengers per route.(c)  If in any month of a school year the number of non-student passengers is greater than five percent of the total passengers for any single route under a contract governed by Section 34.008, Education Code, the metropolitan rapid transit authority is not entitled to a refund of taxes paid under this subchapter for the route for that month.(d)  A metropolitan rapid transit authority that requests a refund under this section shall maintain all supporting documentation relating to the refund until the sixth anniversary of the date of the request.|Added by Acts 2007, 80th Leg., R.S., Ch. 931 (H.B. 3314), Sec. 16, eff. July 1, 2007.|
TX Tax Code § 162.228 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 162 - Motor Fuel Taxes|Subchapter C. Diesel Fuel Tax|Section 162.228. Refund for Bad Debts; Credit for Nonpayment

Sec. 162.228.  REFUND FOR BAD DEBTS;  CREDIT FOR NONPAYMENT.  (a)  A licensed distributor may file a refund claim with the comptroller if:(1)  the distributor has paid the taxes imposed by this subchapter on diesel fuel sold on account;(2)  the distributor determines that the account is uncollectible and worthless;  and(3)  the account is written off as a bad debt on the accounting books of the distributor.(b)  A licensed supplier or permissive supplier may take a credit on the monthly report to be filed with the comptroller if:(1)  on a previous report, the supplier or permissive supplier paid the taxes imposed by this subchapter on diesel fuel sold on account;(2)  the person to whom the supplier or permissive supplier sold the diesel fuel has not remitted the tax to the supplier or permissive supplier;  and(3)  at the time of the transaction, the person to whom the supplier or permissive supplier sold the diesel fuel held a license issued by the comptroller.(c)  The return on which the refund is claimed or the credit is taken must state, if applicable, the license number of the person whose account has been written off as a bad debt, or who failed to remit the tax, and any other information required by the comptroller.  The amount of the refund or credit that may be claimed under Subsection (a) or (b) may equal but may not exceed the amount of taxes paid on the diesel fuel to which the written-off account or unpaid taxes apply.(d)  If, after a refund is received under Subsection (a) or a credit is taken under Subsection (b), the account on which the refund or credit was based is paid, or if the comptroller otherwise determines that the refund or credit was not authorized by Subsection (a) or (b), the unpaid taxes shall be paid by the distributor receiving the refund or the supplier or permissive supplier taking the credit, plus a penalty of 10 percent of the amount of the unpaid taxes and interest at the rate provided by Section 111.060 beginning on the day the refund was issued.(e)  This section does not apply to a sale of diesel fuel that is delivered into the fuel supply tank of a motor vehicle or motorboat and for which payment is made through the use and acceptance of a credit card.(f)  A refund under this section must be claimed at the time the account is written off as a bad debt, but may only be claimed before the expiration of the applicable limitation period as provided by Chapter 111.(g)  The comptroller may take action against a person in relation to whom a distributor, supplier, or permissive supplier has made a refund claim or taken a credit for collection of the tax owed and for penalty and interest as provided by Chapter 111.|Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.|
TX Tax Code § 162.230 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 162 - Motor Fuel Taxes|Subchapter C. Diesel Fuel Tax|Section 162.230. When Diesel Fuel Tax Refund or Credit May Be Filed

Sec. 162.230.  WHEN DIESEL FUEL TAX REFUND OR CREDIT MAY BE FILED.  (a)  Except as otherwise provided by this section, a claim for a refund must be filed with the comptroller before the first anniversary of the first day of the calendar month following the purchase, use, delivery, or export, or loss by fire, theft, or accident of diesel fuel, whichever period expires latest.(b)  If the amount of credit that an interstate trucker is entitled to take under Section 162.227 exceeds the amount of tax due on that reporting period, the excess credit amount may be claimed on any of the three successive quarterly returns following the period in which the credit was established or the interstate trucker may file a refund claim with the comptroller on or before the due date of the third successive quarterly return following the period in which the credit was established.  A credit that is not claimed within the period prescribed by this subsection expires.(c)  If the comptroller assesses a supplier or permissive supplier for a tax-free sale that is taxable, and the supplier or permissive supplier subsequently collects the tax from the purchaser, the purchaser may file a refund claim before the first anniversary of the date the supplier's or permissive supplier's deficiency assessment becomes final if the purchaser used the diesel fuel in an exempt manner.(d)  A supplier, permissive supplier, distributor, importer, exporter, or blender that determines taxes were erroneously reported and remitted or that paid more taxes than were due to this state because of a mistake of fact or law may take a credit on the monthly tax report on which the error has occurred and tax payment made to the comptroller.  The credit must be taken before the expiration of the applicable period of limitation as provided by Chapter 111.|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. 29, eff. September 1, 2009.|
TX Tax Code § 162.231 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 162 - Motor Fuel Taxes|Subchapter C. Diesel Fuel Tax|Section 162.231. Notice Regarding Dyed Diesel Fuel

Sec. 162.231.  NOTICE REGARDING DYED DIESEL FUEL.  A notice stating "DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE" must be:(1)  provided by a licensed supplier, permissive supplier, or distributor to a person who receives dyed diesel fuel;(2)  provided by a seller of dyed diesel fuel to the person's buyers;  and(3)  posted by a seller on a retail pump or bulk plant at which the person sells dyed diesel fuel for use by the person's buyers.|Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.|
TX Tax Code § 162.232 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 162 - Motor Fuel Taxes|Subchapter C. Diesel Fuel Tax|Section 162.232. Dyed Diesel Fuel Notice Required on Shipping Documents, Bills of Lading, and Invoices

Sec. 162.232.  DYED DIESEL FUEL NOTICE REQUIRED ON SHIPPING DOCUMENTS, BILLS OF LADING, AND INVOICES.  The form of notice required by Sections 162.231(1) and (2) must be provided when the dyed diesel fuel is removed or sold and must appear on each shipping document, bill of lading, cargo manifest, and invoice accompanying the sale or removal of the dyed diesel fuel.|Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.|
TX Tax Code § 162.233 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 162 - Motor Fuel Taxes|Subchapter C. Diesel Fuel Tax|Section 162.233. Unauthorized Sale or Use of Dyed Diesel Fuel

Sec. 162.233.  UNAUTHORIZED SALE OR USE OF DYED DIESEL FUEL.  (a)  A person may not sell or hold for sale dyed diesel fuel for any use that the person knows or has reason to know is a taxable use of the diesel fuel.(b)  A person may not use or hold for use dyed diesel fuel for a use other than a nontaxable use if the person knows or has reason to know that the diesel fuel is dyed diesel fuel.|Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.|
TX Tax Code § 162.234 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 162 - Motor Fuel Taxes|Subchapter C. Diesel Fuel Tax|Section 162.234. Alteration of Dye or Marker in Dyed Diesel Fuel Prohibited

Sec. 162.234.  ALTERATION OF DYE OR MARKER IN DYED DIESEL FUEL PROHIBITED.  A person, with the intent to evade payment of tax, may not alter or attempt to alter the strength or composition of a dye or marker in dyed diesel fuel.|Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.|
TX Tax Code § 162.235 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 162 - Motor Fuel Taxes|Subchapter C. Diesel Fuel Tax|Section 162.235. Use of Dyed Fuel Prohibited

Sec. 162.235.  USE OF DYED FUEL PROHIBITED.  (a)  A person may not operate a motor vehicle on a public highway in this state with taxable motor fuel that contains dye in the fuel supply tank of the motor vehicle.(b)  This section does not apply to a use of dyed fuel that is lawful under the Internal Revenue Code and implementing regulations, including use in state and local government vehicles or buses, unless otherwise prohibited by this chapter.|Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.|
TX Tax Code § 162.351 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 162 - Motor Fuel Taxes|Subchapter D. -1. Compressed Natural Gas and Liquefied Natural Gas Tax|Section 162.351. Tax Imposed; Sale of Fuel Delivered Into Fuel Supply Tank of Motor Vehicle

Sec. 162.351.  TAX IMPOSED; SALE OF FUEL DELIVERED INTO FUEL SUPPLY TANK OF MOTOR VEHICLE. (a) A tax is imposed on the sale of compressed natural gas or liquefied natural gas that is delivered into the fuel supply tank of a motor vehicle in connection with a sale of the compressed natural gas or liquefied natural gas.(b)  The dealer is liable for the tax imposed under this section.(c)  The dealer shall add the amount of the tax to the selling price so that the tax is paid by the purchaser. When the amount of the tax is added:(1)  it becomes a part of the sales price;(2)  it is a debt of the purchaser to the dealer; and(3)  if unpaid, it is recoverable at law in the same manner as the original sales price.(d)  The dealer shall provide to the purchaser an invoice or receipt that states the rate and amount of tax added to the selling price or indicates that no tax was added to the selling price.|Added by Acts 2013, 83rd Leg., R.S., Ch. 990 (H.B. 2148), Sec. 4, eff. September 1, 2013.|
TX Tax Code § 162.352 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 162 - Motor Fuel Taxes|Subchapter D. -1. Compressed Natural Gas and Liquefied Natural Gas Tax|Section 162.352. Tax Imposed; Delivery of Fuel Into Fuel Supply Tank of Motor Vehicle Not in Connection With Sale

Sec. 162.352.  TAX IMPOSED; DELIVERY OF FUEL INTO FUEL SUPPLY TANK OF MOTOR VEHICLE NOT IN CONNECTION WITH SALE. (a) A tax is imposed on the delivery of compressed natural gas or liquefied natural gas into the fuel supply tank of a motor vehicle by a fleet user or other dealer not in connection with a sale of the compressed natural gas or liquefied natural gas.(b)  The fleet user or other dealer is liable for the tax imposed under this section.|Added by Acts 2013, 83rd Leg., R.S., Ch. 990 (H.B. 2148), Sec. 4, eff. September 1, 2013.|
TX Tax Code § 162.353 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 162 - Motor Fuel Taxes|Subchapter D. -1. Compressed Natural Gas and Liquefied Natural Gas Tax|Section 162.353. Tax Rate; Unit of Measurement

Sec. 162.353.  TAX RATE; UNIT OF MEASUREMENT.  (a)  The rate of the tax under Sections 162.351 and 162.352 is 15 cents for each:(1)  gasoline gallon equivalent or fractional part of compressed natural gas or liquefied natural gas; or(2)  diesel gallon equivalent or fractional part of compressed natural gas or liquefied natural gas.(b)  The tax shall be imposed on an amount of compressed natural gas or liquefied natural gas equal to a:(1)  diesel gallon equivalent of compressed natural gas, as provided by Section 162.001(19-a)(A), if the natural gas dispenser lists the price in diesel gallon equivalents and the natural gas is supplied to the dispenser from a pipeline or other nonliquefied source;(2)  diesel gallon equivalent of liquefied natural gas, as provided by Section 162.001(19-a)(B), if the natural gas dispenser lists the price in diesel gallon equivalents and the natural gas is supplied to the dispenser from a liquefied source;(3)  gasoline gallon equivalent of compressed natural gas, as provided by Section 162.001(29-a)(A), if the natural gas dispenser lists the price in gasoline gallon equivalents and the natural gas is supplied to the dispenser from a pipeline or other nonliquefied source; or(4)  gasoline gallon equivalent of liquefied natural gas, as provided by Section 162.001(29-a)(B), if the natural gas dispenser lists the price in gasoline gallon equivalents and the natural gas is supplied to the dispenser from a liquefied source.|Added by Acts 2013, 83rd Leg., R.S., Ch. 990 (H.B. 2148), Sec. 4, eff. September 1, 2013.|
TX Tax Code § 162.354 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 162 - Motor Fuel Taxes|Subchapter D. -1. Compressed Natural Gas and Liquefied Natural Gas Tax|Section 162.354. Backup Tax; Liability

Sec. 162.354.  BACKUP TAX;  LIABILITY.  (a)  A backup tax is imposed at the rate prescribed by Section 162.353 on:(1)  a person who obtains a refund of tax on compressed natural gas or liquefied natural gas by claiming the fuel was used for an exempt purpose, but actually uses the fuel for a taxable purpose;(2)  a person who operates a motor vehicle on a public highway using compressed natural gas or liquefied natural gas on which tax has not been paid;(3)  a person who sells compressed natural gas or liquefied natural gas that is delivered into the fuel supply tank of a motor vehicle, on which tax was not paid, and who knew or had reason to know that the fuel would be used for a taxable purpose; and(4)  a person who delivers into the fuel supply tank of a motor vehicle compressed natural gas or liquefied natural gas on which tax was not paid and who knew or had reason to know that the fuel would be used for a taxable purpose.(b)  If the person who operates a motor vehicle described by Subsection (a)(2) is not the owner or lessee of the motor vehicle, both the owner or lessee and the operator are liable for the tax.(c)  The tax imposed under Subsection (a)(3) is also imposed on the ultimate consumer.(d)  The tax imposed under Subsection (a)(4) is also imposed on the operator of the motor vehicle or the motor vehicle's owner or lessee.(e)  The tax liability imposed by this section is in addition to any penalty imposed under this chapter.|Added by Acts 2013, 83rd Leg., R.S., Ch. 990 (H.B. 2148), Sec. 4, eff. September 1, 2013.|
TX Tax Code § 162.355 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 162 - Motor Fuel Taxes|Subchapter D. -1. Compressed Natural Gas and Liquefied Natural Gas Tax|Section 162.355. Fuel Presumed Subject to Tax

Sec. 162.355.  FUEL PRESUMED SUBJECT TO TAX.  (a)  All compressed natural gas and liquefied natural gas sold by a dealer and delivered into the fuel supply tank of a motor vehicle is presumed to be subject to tax, and the dealer is liable for the tax under Section 162.351(b) and in accordance with Section 162.012 unless the dealer maintains adequate records to establish that the fuel was exempt from tax under Section 162.356.(b)  All compressed natural gas and liquefied natural gas delivered into the fuel supply tank of a motor vehicle by a fleet user or other dealer not in connection with a sale is presumed to be subject to tax, and the fleet user or other dealer is liable for the tax under Section 162.352(b) and in accordance with Section 162.012 unless the fleet user or other dealer maintains adequate records to establish that the fuel was exempt from tax under Section 162.356.|Added by Acts 2013, 83rd Leg., R.S., Ch. 990 (H.B. 2148), Sec. 4, eff. September 1, 2013.|