reglab/statecodes huggingface dataset:
2023 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 162.112. License Holder Status List

Sec. 162.112.  LICENSE HOLDER STATUS LIST.  (a)  The comptroller, on or before December 20 of each year, shall make available to all license holders an alphabetical list of licensed suppliers, permissive suppliers, distributors, aviation fuel dealers, importers, exporters, blenders, and terminal operators.  A supplemental list of additions and deletions shall be made available to the license holders each month.  A current and effective license or the list furnished by the comptroller is evidence of the validity of the license until the comptroller notifies license holders of a change in the status of a license holder.
(b)  A licensed supplier, permissive supplier, or distributor who sells gasoline tax-free to a person whose supplier's, permissive supplier's, or aviation fuel dealer's license has been canceled or revoked under this chapter is liable for any tax due on gasoline sold after receiving notice of the cancellation or revocation.
(c)  The comptroller shall notify all license holders under this chapter when a canceled or revoked license is subsequently reinstated and include in the notice the effective date of the reinstatement.  Sales to the supplier, permissive supplier, or aviation fuel dealer after the effective date of the reinstatement may be made tax-free.
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. 13, eff. September 1, 2009.
2023 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 162.114. Returns and Payments

Sec. 162.114.  RETURNS AND PAYMENTS.  (a)  Except as provided by Subsection (b), each person who is liable for the tax imposed by this subchapter, a terminal operator, and a licensed distributor shall file a return on or before the 25th day of the month following the end of each calendar month.
(b)  A motor fuel transporter and an interstate trucker shall file a return on or before the 25th day of the month following the end of the calendar quarter.
(c)  The return required by this section shall be accompanied by a payment for the amount of tax reported due.
(d)  An aviation fuel dealer is not required to file a return.
Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.
2023 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 162.1155. Duty to Report Subsequent Sales of Tax-Free Gasoline Purchased for Export

Sec. 162.1155.  DUTY TO REPORT SUBSEQUENT SALES OF TAX-FREE GASOLINE PURCHASED FOR EXPORT.  (a)  A person who purchases or removes gasoline tax-free under Section 162.104(a)(4) or (7) and before export sells the gasoline in this state tax-free to a person who holds a license under Section 162.105(1), (2), (3), (4), or (6) shall report that transaction to the comptroller as required by this section.  If the gasoline is subsequently sold one or more times in this state before export and tax-free to a person who holds a license under Section 162.105(1), (2), (3), (4), or (6), each seller shall report the transaction to the comptroller as required by this section.
(b)  Each person who sells tax-free gasoline in this state in a transaction described by Subsection (a) must provide to the comptroller:
(1)  the bill of lading number issued at the terminal;
(2)  the terminal control number;
(3)  the date the gasoline was removed from the terminal;
(4)  the number of gallons invoiced; and
(5)  any other information required by the comptroller.
(c)  The sales invoice for each transaction described by Subsection (a) must include:
(1)  the name of the seller and purchaser; and
(2)  the original bill of lading number.
(d)  A person required to report a transaction under Subsection (a) shall report the transaction on a form prescribed by the comptroller and with the return required by Section 162.114.
Added by Acts 2017, 85th Leg., R.S., Ch. 601 (S.B. 1557), Sec. 5, eff. January 1, 2018.
2023 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 162.117. Duties of Seller of Gasoline

Sec. 162.117.  DUTIES OF SELLER OF GASOLINE.  (a)  A seller who receives or collects tax holds the amount received or collected in trust for the benefit of this state and has a fiduciary duty to remit to the comptroller the amount of tax received or collected.
(b)  A seller shall furnish the purchaser with an invoice, bill of lading, or other documentation as evidence of the number of gallons received by the purchaser.
(c)  A seller who receives a payment of tax may not apply the payment of tax to a debt that the person making the payment owes for gasoline purchased from the seller.
(d)  A person required to receive or collect a tax under this chapter is liable for and shall pay the tax in the manner provided by 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. 15, eff. September 1, 2009.
2023 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 162.118. Information Required on Distributor's Return

Sec. 162.118.  INFORMATION REQUIRED ON DISTRIBUTOR'S RETURN.  The monthly return and supplements of each distributor shall contain for the period covered by the return:
(1)  the number of net gallons of gasoline received by the distributor during the month, sorted by product code, seller, point of origin, destination state, carrier, and receipt date;
(2)  the number of net gallons of gasoline removed at a terminal rack by the distributor during the month, sorted by product code, seller, terminal code, and carrier;
(3)  the number of net gallons of gasoline removed by the distributor during the month for export, sorted by product code, terminal code, bulk plant address, destination state, and carrier;
(4)  the number of net gallons of gasoline removed by the distributor during the month from a terminal located in another state for conveyance to this state, as indicated on the shipping document for the gasoline, sorted by product code, seller, terminal code, bulk plant address, and carrier;
(5)  the number of net gallons of gasoline the distributor sold during the month in transactions exempt under Section 162.104, sorted by product code and purchaser;  and
(6)  any other information required by the comptroller.
Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.
2023 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 162.119. Information Required on Importer's Return; Allowances

Sec. 162.119.  INFORMATION REQUIRED ON IMPORTER'S RETURN;  ALLOWANCES.  (a)  The monthly return and supplements of an importer shall contain for the period covered by the return:
(1)  the number of net gallons of imported gasoline acquired from a supplier or permissive supplier who collected the tax due to this state on the gasoline;
(2)  the number of net gallons of imported gasoline acquired from a person who did not collect the tax due to this state on the gasoline, listed by source state, person, and terminal;
(3)  the number of net gallons of imported gasoline acquired from a bulk plant outside this state, listed by bulk plant name, address, and product code;  and
(4)  any other information required by the comptroller.
(b)  An importer of gasoline that timely files a return and payment may deduct from the amount of tax payable with the return a collection allowance equal to two percent of the amount of tax payable to this state.
Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.
2023 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 162.120. Information Required on Terminal Operator's Return

Sec. 162.120.  INFORMATION REQUIRED ON TERMINAL OPERATOR'S RETURN.  (a)  A terminal operator shall file with the comptroller a monthly information return and supplement showing the amount of gasoline received and removed from the terminal during the month.  The return shall also contain the following summary information:
(1)  the beginning and ending inventory that relates to the applicable reporting month;
(2)  the number of net gallons of gasoline received in inventory at the terminal during the month;
(3)  the number of net gallons of gasoline removed from inventory at the terminal during the month;  and
(4)  any other summary information required by the comptroller.
(b)  The comptroller may accept the Federal ExSTARS terminal operator report provided to the Internal Revenue Service instead of the required state terminal operator report.
Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.
2023 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 162.121. Information Required on Motor Fuel Transporter's Return

Sec. 162.121.  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 gasoline outside this state for delivery in this state, the gross gallons of gasoline received, the date the gasoline was received, the product code, and the name and license number of the purchaser of the gasoline;
(2)  the name, license number, and terminal control number of each person or terminal from whom the transporter received gasoline in this state for delivery outside this state, the gross gallons of gasoline delivered, the date the gasoline was delivered, the product code, and the destination state of the gasoline;  and
(3)  any other information required by the comptroller.
Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.
2023 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 162.122. Information Required on Exporter's Return and Payment of Tax on Exports

Sec. 162.122.  INFORMATION REQUIRED ON EXPORTER'S RETURN AND PAYMENT OF TAX ON EXPORTS.  The monthly return and supplements of an exporter shall contain for the period covered by the return:
(1)  the number of net gallons of gasoline 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 gasoline acquired from a bulk plant and exported during the month, including bulk plant name and product code;
(3)  the number of net gallons of gasoline 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 gasoline was acquired and the name and address of the person receiving the gasoline;
(4)  the destination state of the gasoline exported during the month; and
(5)  any other information required by the comptroller.
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. 16, eff. September 1, 2009.
2023 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 162.123. Information Required on Blender's Return

Sec. 162.123.  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 gasoline 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 gasoline 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 gasoline sold during the month and the license number or name and address of the entity receiving the blended gasoline;  and
(4)  any other information required by the comptroller.
Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.
2023 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 162.124. Information Required on Interstate Trucker's Return

Sec. 162.124.  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 to or from this state and the total quantity of gasoline consumed in those vehicles;
(2)  the total miles traveled in this state and the total quantity of gasoline 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.
2023 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 162.126. Refund for Bad Debts; Credit for Nonpayment

Sec. 162.126.  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 gasoline 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 gasoline sold on account;
(2)  the person to whom the supplier or permissive supplier sold the gasoline 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 gasoline 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 gasoline 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 gasoline 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.
2023 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 162.1275. Refund for Certain Metropolitan Rapid Transit Authorities

Sec. 162.1275.  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 gasoline 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. 13, eff. July 1, 2007.
2023 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 162.1276. Refund for Certain Nonprofit Food Banks

Sec. 162.1276.  REFUND FOR CERTAIN NONPROFIT FOOD BANKS.  (a)  A nonprofit food bank is entitled to and may file a claim with the comptroller for a refund in the amount provided by this section of taxes paid under this subchapter for gasoline delivered into the fuel supply tank of a motor vehicle with a gross vehicle weight rating of at least 25,000 pounds that is owned by the nonprofit food bank and used to deliver food.
(b)  The amount of the refund under Subsection (a) is equal to the amount of tax paid under this subchapter for gasoline that qualifies for the refund and is purchased by the nonprofit food bank.
(c)  A nonprofit food bank 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 2023, 88th Leg., R.S., Ch. 536 (H.B. 3599), Sec. 4, eff. September 1, 2023.
2023 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 162.128. When Gasoline Tax Refund or Credit May Be Filed

Sec. 162.128.  WHEN GASOLINE 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 gasoline, whichever period expires latest.
(b)  If the amount of credit that an interstate trucker is entitled to take under Section 162.125 exceeds the amount of tax due on that reporting period, the excess credit amount may be claimed on any of three successive quarterly returns following the period in which the credit was established, or the interstate trucker may seek a refund from 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 gasoline 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 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. 18, eff. September 1, 2009.
2023 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 162.202. Tax Rate

Sec. 162.202.  TAX RATE.  The diesel fuel tax rate is 20 cents for each net gallon or fractional part on which the tax is imposed under Section 162.201.
Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.
2023 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 162.2025. Separate Statement of Tax Collected From Purchaser

Sec. 162.2025.  SEPARATE STATEMENT OF TAX COLLECTED FROM PURCHASER.  (a)  In each subsequent sale of diesel fuel 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 diesel fuel.  Diesel fuel 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 diesel fuel and identified as diesel fuel tax on the invoice or receipt issued to a purchaser.  Backup diesel fuel tax may be identified as diesel fuel 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 diesel fuel.
(c)  Except as provided by Subsection (d), the sales price of diesel fuel 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 diesel fuel by a licensed dealer to a person who delivers the diesel fuel 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. 20, eff. September 1, 2009.
2023 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 162.203. Backup Tax; Liability

Sec. 162.203.  BACKUP TAX;  LIABILITY.  (a)  A backup tax is imposed at the rate prescribed by Section 162.202 on:
(1)  a person who obtains a refund of tax on diesel fuel by claiming the diesel fuel was used for an off-highway purpose, but actually uses the diesel fuel to operate a motor vehicle on a public highway;
(2)  a person who operates a motor vehicle on a public highway using diesel fuel on which tax has not been paid;
(3)  a person who sells to the ultimate consumer diesel fuel on which a tax has not been paid and who knew or had reason to know that the diesel fuel would be used for a taxable purpose;
(4)  a person, other than a person exempted under Section 162.204, who acquires diesel fuel on which tax has not been paid:
(A)  in an original or subsequent sale; or
(B)  from any source in this state; and
(5)  a person who acquires diesel fuel by any unlawful means, including by purchase through the unauthorized use of a credit card, a debit card, or other money, regardless of whether tax was previously paid on the diesel fuel or was added to the selling price of the diesel fuel.
(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 diesel fuel 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 162.204 shall at the time of sale collect the tax from the purchaser or recipient of diesel fuel 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. 21, eff. September 1, 2009.
Acts 2023, 88th Leg., R.S., Ch. 191 (H.B. 3651), Sec. 5, eff. September 1, 2023.
2023 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 162.205. Persons Required to Be Licensed

Sec. 162.205.  PERSONS REQUIRED TO BE LICENSED.  (a)  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;
(10)  an interstate trucker;  or
(11)  a dyed diesel fuel bonded user.
(b)  A person must obtain a license as a dyed diesel fuel bonded user to purchase dyed diesel fuel in amounts that exceed the limitations prescribed by Section 162.206(c).  This subsection does not affect the right of a purchaser to purchase not more than the number of gallons of dyed diesel fuel prescribed by Section 162.206(c) each month for the purchaser's own use using a signed statement.
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. 22, eff. September 1, 2009.
2023 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 162.207. Trip Permits

Sec. 162.207.  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.
2023 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 162.208. Permissive Supplier Requirements on Out-of-State Removals

Sec. 162.208.  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 diesel fuel that is removed at a terminal in another state and has this state as the destination state.
(b)  With respect to diesel fuel 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 diesel fuel;
(2)  waive any defense that this state lacks jurisdiction to require the supplier to collect the tax due to this state on the diesel fuel under this subchapter;
(3)  report and pay the tax due on the diesel fuel 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 diesel fuel and submit to audits concerning the diesel fuel 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 supplier'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.
2023 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 162.209. License Application Procedure

Sec. 162.209.  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, 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 diesel fuel 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, exporter, or 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 diesel fuel and, if required by a listed state, must be licensed or registered for diesel fuel 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 diesel fuel received in this state by means of a transfer that is outside the bulk terminal/transfer system and must be licensed or registered for diesel fuel 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 diesel fuel 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.
2023 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 162.210. Issuance and Display of License

Sec. 162.210.  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 diesel fuel is sold, distributed, or used, and in each motor vehicle used by the license holder to transport diesel fuel 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.
2023 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 162.211. Licenses and Trip Permits; Periods of Validity

Sec. 162.211.  LICENSES AND TRIP PERMITS;  PERIODS OF VALIDITY.  (a)  The license issued to a supplier, permissive supplier, distributor, importer, terminal supplier, exporter, blender, motor fuel transporter, or dyed diesel fuel bonded user is permanent and is valid during the period the license holder has in force and effect the required bond or security and furnishes timely reports and supplements as required, or until the license is surrendered by the holder or canceled by the comptroller.  The comptroller shall cancel a license under this subsection if a purchase, sale, or use of diesel fuel has not been reported by the license holder during the previous nine months.
(b)  The license issued to an aviation fuel dealer is permanent and is valid until the license is surrendered by the holder or canceled by the comptroller.
(c)  The license issued to an interstate trucker is valid from the date of its issuance through December 31 of each calendar year or until the license is surrendered by the holder or canceled by the comptroller.  The comptroller may renew the license for each ensuing calendar year if the license holder furnishes timely reports as required.
(d)  A trip permit is valid for the period stated on the permit as determined by the comptroller.
(e)  A license issued under this subchapter is not transferable.
Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.
2023 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 162.213. License Holder Status List

Sec. 162.213.  LICENSE HOLDER STATUS LIST.  (a)  The comptroller, on or before December 20 of each year, shall make available to all license holders an alphabetical list of licensed suppliers, permissive suppliers, distributors, aviation fuel dealers, importers, exporters, blenders, terminal operators, and dyed diesel fuel bonded users.  A supplemental list of additions and deletions shall be made available to the license holders each month.  A current and effective license or the list furnished by the comptroller is evidence of the validity of the license until the comptroller notifies license holders of a change in the status of a license holder.
(b)  A licensed supplier or permissive supplier who sells diesel fuel tax-free to a supplier, permissive supplier, or aviation fuel dealer whose license has been canceled or revoked under this chapter, or who sells dyed diesel fuel to a distributor or dyed diesel fuel bonded user whose license has been canceled or revoked under this chapter, is liable for any tax due on diesel fuel sold after receiving notice of the cancellation or revocation.
(c)  The comptroller shall notify all license holders under this chapter when a canceled or revoked license is subsequently reinstated and include in the notice the effective date of the reinstatement.  Sales to a supplier, permissive supplier, distributor, aviation fuel dealer, or dyed diesel fuel bonded user after the effective date of the reinstatement may be made tax-free.
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. 24, eff. September 1, 2009.
2023 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 162.215. Returns and Payments

Sec. 162.215.  RETURNS AND PAYMENTS.  (a)  Except as provided by Subsection (b), each person who is liable for the tax imposed by this subchapter, a terminal operator, and a licensed distributor shall file a return on or before the 25th day of the month following the end of each calendar month.
(b)  A motor fuel transporter, interstate trucker, and dyed diesel fuel bonded user shall file a return on or before the 25th day of the month following the end of the calendar quarter.
(c)  The return required by this section shall be accompanied by a payment for the amount of tax reported due.
(d)  An aviation fuel dealer is not required to file a return.
Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.
2023 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 162.2165. Duty to Report Subsequent Sales of Tax-Free Diesel Fuel Purchased for Export

Sec. 162.2165.  DUTY TO REPORT SUBSEQUENT SALES OF TAX-FREE DIESEL FUEL PURCHASED FOR EXPORT.  (a)  A person who purchases or removes diesel fuel tax-free under Section 162.204(a)(4) or (7) and before export sells the diesel fuel in this state tax-free to a person who holds a license under Section 162.205(a)(1), (2), (3), (4), or (6) shall report that transaction to the comptroller as required by this section.  If the diesel fuel is subsequently sold one or more times in this state before export and tax-free to a person who holds a license under Section 162.205(a)(1), (2), (3), (4), or (6), each seller shall report the transaction to the comptroller as required by this section.
(b)  Each person who sells tax-free diesel fuel in this state in a transaction described by Subsection (a) must provide to the comptroller:
(1)  the bill of lading number issued at the terminal;
(2)  the terminal control number;
(3)  the date the diesel fuel was removed from the terminal;
(4)  the number of gallons invoiced; and
(5)  any other information required by the comptroller.
(c)  The sales invoice for each transaction described by Subsection (a) must include:
(1)  the name of the seller and purchaser; and
(2)  the original bill of lading number.
(d)  A person required to report a transaction under Subsection (a) shall report the transaction on a form prescribed by the comptroller and with the return required by Section 162.215.
Added by Acts 2017, 85th Leg., R.S., Ch. 601 (S.B. 1557), Sec. 9, eff. January 1, 2018.
2023 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 162.218. Duties of Seller of Diesel Fuel

Sec. 162.218.  DUTIES OF SELLER OF DIESEL FUEL.  (a)  A seller who receives or collects tax holds the amount received or collected in trust for the benefit of this state and has a fiduciary duty to remit to the comptroller the amount of tax received or collected.
(b)  A seller shall furnish the purchaser with an invoice, bill of lading, or other documentation as evidence of the number of gallons received by the purchaser.
(c)  A seller who receives a payment of tax may not apply the payment of tax to a debt that the person making the payment owes for diesel fuel purchased from the seller.
(d)  A person required to receive or collect a tax under this chapter is liable for and shall pay the tax in the manner provided by 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. 26, eff. September 1, 2009.
2023 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 162.219. Information Required on Distributor's Return

Sec. 162.219.  INFORMATION REQUIRED ON DISTRIBUTOR'S RETURN.  The monthly return and supplements of each distributor shall contain for the period covered by the return:
(1)  the number of net gallons of diesel fuel received by the distributor during the month, sorted by product code, seller, point of origin, destination state, carrier, and receipt date;
(2)  the number of net gallons of diesel fuel removed at a terminal rack by the distributor during the month, sorted by product code, seller, terminal code, and carrier;
(3)  the number of net gallons of diesel fuel removed by the distributor during the month for export, sorted by product code, terminal code, bulk plant address, destination state, and carrier;
(4)  the number of net gallons of diesel fuel removed by the distributor during the month from a terminal located in another state for conveyance to this state, as indicated on the shipping document for the diesel fuel, sorted by product code, seller, terminal code, bulk plant address, and carrier;
(5)  the number of net gallons of diesel fuel the distributor sold during the month in transactions exempt under Section 162.204, dyed diesel fuel sold to a purchaser under a signed statement, or dyed diesel fuel sold to a dyed diesel fuel bonded user, sorted by product code and by the entity receiving the diesel fuel;  and
(6)  any other information required by the comptroller.
Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.
2023 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 162.220. Information Required on Importer's Return; Allowances

Sec. 162.220.  INFORMATION REQUIRED ON IMPORTER'S RETURN;  ALLOWANCES.  (a)  The monthly return and supplements of an importer shall contain for the period covered by the return:
(1)  the number of net gallons of imported diesel fuel acquired from a supplier or permissive supplier who collected the tax due this state on the diesel fuel;
(2)  the number of net gallons of imported diesel fuel acquired from a person who did not collect the tax due to this state on the diesel fuel, listed by product code, source state, person, and terminal;
(3)  the number of net gallons of imported diesel fuel acquired from a bulk plant outside this state, listed by bulk plant name, address, and product code;  and
(4)  any other information required by the comptroller.
(b)  An importer of diesel fuel that timely files a return and payment may deduct from the amount of tax payable with the return a collection allowance equal to two percent of the amount of tax payable to this state.
Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.
2023 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 162.221. Information Required on Terminal Operator's Return

Sec. 162.221.  INFORMATION REQUIRED ON TERMINAL OPERATOR'S RETURN.  (a)  A terminal operator shall file with the comptroller a monthly information return and supplement showing the amount of diesel fuel received and removed from the terminal during the month.  The return also shall contain the following summary information:
(1)  the beginning and ending inventory that relates to the applicable reporting month;
(2)  the number of net gallons of diesel fuel received in inventory at the terminal during the month;
(3)  the number of net gallons of diesel fuel removed from inventory at the terminal during the month;  and
(4)  any other summary information required by the comptroller.
(b)  The comptroller may accept the Federal ExSTARS terminal operator report provided to the Internal Revenue Service instead of the required state terminal operator report.
Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.
2023 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.