reglab/statecodes huggingface dataset:
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 160 - Taxes on Sales and Use of Boats and Boat Motors › Subchapter C. Collection and Enforcement of Taxes › Section 160.041. Collection Procedure

Sec. 160.041.  COLLECTION PROCEDURE.  (a)  The department, each agent of the department, and each tax assessor-collector shall collect the taxes imposed by this chapter.  The department, agent of the department, or tax assessor-collector of the county in which an application for a Texas certificate of number or certificate of title for a taxable boat or motor is made shall collect the taxes imposed by this chapter on that boat or motor.
(b)  Except as provided by Subsection (d), the department, agent of the department, or the tax assessor-collector may not accept an application for a Texas certificate of number or certificate of title for a taxable boat or motor from a person unless the tax, if any, is paid.
(c)  The tax imposed by Section 160.021 is due on the 45th working day after the date that the taxable boat or motor is delivered to the purchaser.  The purchaser or the seller, if the purchaser paid the tax to the seller, shall pay the tax to the department, to an agent of the department, or to a tax assessor-collector on or before the due date.
(d)  If a purchaser pays the tax imposed by Section 160.021 to the seller, and the seller fails to remit the tax in the time and manner required by Subsection (c), the department, agent of the department, or county tax assessor-collector shall accept an application for a Texas certificate of number or certificate of title for a taxable boat or motor from the purchaser if the purchaser provides proof that the tax was paid to the seller.  The comptroller shall adopt rules establishing the method of proof required.
(e)  The tax imposed by Section 160.022 or 160.023 is due on the 45th working day after the date that the taxable boat or motor is brought into this state.  The person liable for the tax shall pay the tax to the department or to a tax assessor-collector on or before the due date.
Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991.  Amended by Acts 1993, 73rd Leg., ch. 718, Sec. 7, eff. Sept. 1, 1993;  Acts 1999, 76th Leg., ch. 243, Sec. 2, eff. Sept. 1, 1999.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 1249 (H.B. 4032), Sec. 10, eff. September 1, 2019.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 160 - Taxes on Sales and Use of Boats and Boat Motors › Subchapter C. Collection and Enforcement of Taxes › Section 160.042. Required Affidavits

Sec. 160.042.  REQUIRED AFFIDAVITS.  (a)  A person obligated to pay a tax imposed by this chapter on a transaction shall file the affidavit as provided by this section with the department, agent of the department, or tax assessor-collector on payment of a tax imposed by this chapter.
(b)  If a taxable boat or motor is sold by a person at a retail sale, the seller and purchaser shall make a joint affidavit stating the value in dollars of the total consideration for the boat or motor at the time of sale.
(c)  If the ownership of a taxable boat or motor is transferred as a result of a gift, the donor shall make an affidavit stating the nature of the transaction.
(d)  If the ownership of a taxable boat or motor is transferred as a result of an even exchange, the parties shall make a joint affidavit stating the nature of the transaction.
(e)  The department, agent of the department, or the tax assessor-collector shall examine each affidavit for the purpose of determining the truth and accuracy of the information it contains.  If the department, agent of the department, the tax assessor-collector, or the comptroller has reason to question the truth of the information in an affidavit, or if any material fact fails to meet the rules adopted by the comptroller, the department, agent of the department, the tax assessor-collector, or the comptroller may require any party to the affidavit to furnish substantiation of information in the affidavit before accepting an application for a Texas certificate of number or certificate of title.
(f)  The department, agent of the department, and the tax assessor-collector shall keep a copy of each affidavit and any substantiating materials until it is called for by the comptroller for auditing.
Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991.  Amended by Acts 1993, 73rd Leg., ch. 718, Sec. 8, eff. Sept. 1, 1993.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 160 - Taxes on Sales and Use of Boats and Boat Motors › Subchapter C. Collection and Enforcement of Taxes › Section 160.043. Payment by Seller

Sec. 160.043.  PAYMENT BY SELLER.  If the comptroller on an audit of the records of a seller finds that the amount of tax due was incorrectly reported on a joint affidavit and that the amount of tax paid was less than the amount due or that the seller failed to execute and deliver to the purchaser a joint affidavit and any other documents necessary to register the taxable boat or motor, the seller and purchaser are jointly and severally liable for the amount of the tax determined to be due.
Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 160 - Taxes on Sales and Use of Boats and Boat Motors › Subchapter C. Collection and Enforcement of Taxes › Section 160.044. Tax Receipts

Sec. 160.044.  TAX RECEIPTS.  (a)  The comptroller shall prescribe the form of a tax receipt to be issued to a person paying a tax imposed by this chapter.
(b)  The department, agent of the department, or tax assessor-collector collecting a tax imposed by this chapter shall:
(1)  issue the original receipt to the person paying the tax;  and
(2)  retain one duplicate copy of the receipt as a permanent record of the transaction according to the rules of the comptroller.
Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991.  Amended by Acts 1993, 73rd Leg., ch. 718, Sec. 9, eff. Sept. 1, 1993.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 160 - Taxes on Sales and Use of Boats and Boat Motors › Subchapter C. Collection and Enforcement of Taxes › Section 160.045. Penalty

Sec. 160.045.  PENALTY.  (a)  A person who fails to pay a tax imposed by this chapter when due forfeits five percent of the amount due as a penalty, and if the person fails to pay the tax before the 31st day after the date on which the tax is due, the person forfeits an additional five percent.
(b)  The minimum penalty imposed by this section is $1.
Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 160 - Taxes on Sales and Use of Boats and Boat Motors › Subchapter D. Penalties › Section 160.061. Operation; Penalty

Sec. 160.061.  OPERATION;  PENALTY.  (a)  A person commits an offense if the person knowingly operates a taxable boat or motor in this state and the person knows that a tax imposed by this chapter on the boat or motor has not been paid and is delinquent.
(b)  An offense under this section is a Class B misdemeanor.
Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 160 - Taxes on Sales and Use of Boats and Boat Motors › Subchapter D. Penalties › Section 160.062. Penalty for Signing False Affidavits

Sec. 160.062.  PENALTY FOR SIGNING FALSE AFFIDAVITS.  (a)  A person commits an offense if the person signs a joint affidavit required by Section 160.042 and knows that it is false in any material fact.
(b)  An offense under this section is a misdemeanor punishable by a fine not to exceed $500.
Added by Acts 1993, 73rd Leg., ch. 587, Sec. 32, eff. Oct. 1, 1993.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 160 - Taxes on Sales and Use of Boats and Boat Motors › Subchapter E. Disposition of Taxes › Section 160.121. Amount of Tax Sent to Comptroller

Sec. 160.121.  AMOUNT OF TAX SENT TO COMPTROLLER.  (a)  Except as provided by Subsections (b) and (c), on the 10th day of each month, each tax assessor-collector and the department shall send the money collected from taxes imposed by this chapter to the comptroller.
(b)  A tax assessor-collector shall retain five percent of the taxes collected by the tax assessor-collector under this chapter as fees of office to be retained or paid into the appropriate county fund from which salaries are paid as provided by law and used to defray the costs of collection required under this chapter.  As a minimum amount for the fees of office collectible, a tax assessor-collector is entitled to retain $5 for each of the first 100 transactions processed in each fiscal year.
(c)  Five percent of the taxes collected by the department under this chapter shall be deposited to the credit of the game, fish, and water safety account and used by the department for the administration of this chapter.
Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991.  Amended by Acts 1993, 73rd Leg., ch. 679, Sec. 67, eff. Sept. 1, 1993.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 160 - Taxes on Sales and Use of Boats and Boat Motors › Subchapter E. Disposition of Taxes › Section 160.122. Allocation of Revenue

Sec. 160.122.  ALLOCATION OF REVENUE.  The revenue from the taxes imposed by this chapter from a sale of a taxable boat or motor shall be allocated to the general revenue fund.
Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991.
2023 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 162.002. Tax Liability on Leased Vehicles

Sec. 162.002.  TAX LIABILITY ON LEASED VEHICLES.  (a)  A user or interstate trucker is liable for the tax on motor fuel imported into this state in fuel supply tanks of leased motor vehicles and used on the public highways of this state to the same extent and in the same manner as motor fuel imported in the user's or interstate trucker's own motor vehicles and used on the public highways of this state, unless the person who owns the leased motor vehicles is liable under Subsection (b).  If the owner of the leased motor vehicles is liable, the user or interstate trucker may exclude the leased motor vehicles from the person's return.
(b)  A person who, in the regular course of business and for consideration, leases motor vehicles and equipment to motor carriers or others for interstate operation may be considered to be the user or interstate trucker under this chapter if the person supplies or pays for the motor fuel consumed in those leased motor vehicles or equipment, and the person may be issued a license as an interstate trucker by the comptroller.  An application for an interstate trucker license may be accompanied by one copy of the form-lease or service contract entered into with various lessees.  On receipt of the interstate trucker license, the person may assign to each motor vehicle leased for interstate operation a photocopy of the license to be carried in the cab compartment of the motor vehicle.  The photocopy of the license must have typed or printed on the back the unit or motor number of the motor vehicle to which it is assigned and the name of the lessee.  The lessor is responsible for the proper use of the photocopy of the license issued to the lessor and for its return with the motor vehicle to which it is assigned.
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 A. General Provisions › Section 162.005. Cancellation or Refusal of License

Sec. 162.005.  CANCELLATION OR REFUSAL OF LICENSE.  (a)  The comptroller may cancel or refuse to issue or reissue a motor fuel license to any person who has violated or has failed to comply with a provision of this chapter or a rule of the comptroller.
(b)  Before a license may be canceled, or the issuance or reissuance refused, the comptroller shall give the license holder or license applicant not less than 10 days' notice of a hearing at the office of the comptroller in Austin or at a specified comptroller's field office, granting the license holder or applicant an opportunity to show cause before the comptroller why the proposed action should not be taken.  If a license is in effect, the license remains in force pending the determination of the show-cause hearing.  Notice must be in writing and may be mailed by United States registered mail or certified mail to the license holder or applicant at the person's last known address, or may be delivered by the comptroller to the license holder or applicant, and no other notice is necessary.  In case of service by mail of a notice required by this chapter, the service is complete at the time of deposit in the United States Post Office.
(c)  The comptroller may prescribe rules of procedure and evidence for the hearings in accordance with Chapter 2001, Government Code.
(d)  If, after the hearing or the opportunity to be heard, the license is canceled or the issuance or reissuance refused by the comptroller, all taxes that have been collected or that have accrued, although the taxes are not then due and payable to the state, except by the provisions of this chapter, shall become due and payable concurrently with the notice of cancellation of the license.  The license holder shall within five days make a report covering the period not covered by preceding reports filed by the license holder and ending with the date of cancellation, and shall remit and pay to the comptroller all taxes that have been collected and that have accrued from the sale, use, or distribution of motor fuel in this state.
(e)  The comptroller may revoke a license if the license holder purchases for export motor fuel on which the tax was not paid under this chapter and subsequently diverts or causes the motor fuel to be diverted to a destination in this state or to any destination other than the originally designated state or country without first obtaining a diversion number.
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 A. General Provisions › Section 162.006. Summary Suspension of License

Sec. 162.006.  SUMMARY SUSPENSION OF LICENSE.  (a)  The comptroller may suspend a person's license without notice or a hearing for the person's failure to comply with this chapter or a rule adopted under this chapter if the person's continued operation constitutes an immediate and substantial threat to the collection of taxes imposed by this chapter and attributable to the person's operation.
(b)  If the comptroller summarily suspends a person's license, proceedings for a preliminary hearing before the comptroller or the comptroller's representative must be initiated simultaneously with the summary suspension.  The preliminary hearing shall be set for a date that is not later than the 10th day after the date of the summary suspension, unless the parties agree to a later date.
(c)  At the preliminary hearing, the license holder must show cause why the license should not remain suspended pending a final hearing on suspension or revocation.
(d)  Chapter 2001, Government Code, does not apply to a summary suspension under this section.
(e)  To initiate a proceeding to suspend summarily a person's license, the comptroller shall serve notice on the license holder informing the license holder of the right to a preliminary hearing before the comptroller or the comptroller's representative and of the time and place of the preliminary hearing.  The notice must be personally served on the license holder or an officer, employee, or agent of the license holder, or sent by certified or registered mail, return receipt requested, to the license holder's mailing address as it appears on the comptroller's records.  The notice must state the alleged violations that constitute the grounds for summary suspension.  The suspension is effective at the time the notice is served.  If the notice is served in person, the license holder shall immediately surrender the license to the comptroller or to the comptroller's representative.  If notice is served by mail, the license holder shall immediately return the license to the comptroller.
(f)  Section 162.005, governing hearings for license cancellation or refusal to issue a license under this chapter, governs a final administrative hearing under this section.
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 A. General Provisions › Section 162.007. Enforcement of License Cancellation, Suspension, or Refusal

Sec. 162.007.  ENFORCEMENT OF LICENSE CANCELLATION, SUSPENSION, OR REFUSAL.  (a)  The comptroller may examine any books and records incident to the conduct of the business of a person whose license has been canceled or suspended on the person's failure to file the reports required by this chapter or to remit all taxes due.  If necessary, the comptroller shall issue an audit deficiency determination for any tax amount due.  If the amount is not paid on or before the 15th day after the deficiency determination becomes final, the bond or other security required under this chapter shall be forfeited.  The demand for payment shall be addressed to both the surety or sureties and the person who owes the delinquency.
(b)  If the forfeiture of the bond or other security does not satisfy the delinquency, the comptroller shall certify the taxes, penalty, and interest delinquent to the attorney general, who may file suit against the person or the person's surety, or both, to collect the amount due.  After being given notice of an order of cancellation or summary suspension, it shall be unlawful for any person to continue to operate the person's business under a canceled or suspended license.  The attorney general may file suit to enjoin the person from operating under the canceled or suspended license until the comptroller reissues a license.
(c)  An appeal from an order of the comptroller canceling or suspending or refusing the issuance or reissuance of a license may be taken to a district court of Travis County by the aggrieved license holder or applicant.  The trial shall be de novo under the same rules as ordinary civil suits, except that:
(1)  an appeal must be perfected and filed within 30 days after the effective date of the order, decision, or ruling of the comptroller;
(2)  the trial of the case shall begin within 10 days after its filing;  and
(3)  the order, decision, or ruling of the comptroller may be suspended or modified by the court pending a trial on the merits.
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 A. General Provisions › Section 162.008. Inspection of Premises and Records

Sec. 162.008.  INSPECTION OF PREMISES AND RECORDS.  For the purpose of determining the amount of tax collected and payable to this state, the amount of tax accruing and due, and whether a tax liability has been incurred under this chapter, the comptroller may:
(1)  inspect any premises where motor fuel, crude petroleum, natural gas, derivatives or condensates of crude petroleum, natural gas, or their products, methyl alcohol, ethyl alcohol, or other blending agents are produced, made, prepared, stored, transported, sold, or offered for sale or exchange;
(2)  examine the books and records required to be kept and records incident to the business of any license holder or person required to be licensed, or any person receiving, possessing, delivering, or selling motor fuel, crude oil, derivatives or condensates of crude petroleum, natural gas, or their products, or any blending agents;
(3)  examine and either gauge or measure the contents of all storage tanks, containers, and other property or equipment;  and
(4)  take samples of any and all of these products stored on the premises.
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 A. General Provisions › Section 162.009. Authority to Stop and Examine

Sec. 162.009.  AUTHORITY TO STOP AND EXAMINE.  To enforce this chapter, the comptroller or a peace officer may stop a motor vehicle that appears to be operating with or transporting motor fuel to examine the shipping document, cargo manifest, or invoices required to be carried, examine a license or copy of a license that may be required to be carried, take samples from the fuel supply or cargo tanks, and make any other investigation that could reasonably be made to determine whether the taxes have been paid or accounted for by a license holder or a person required to be licensed.  The comptroller, a peace officer, an employee of the attorney general's office, an employee of the Texas Commission on Environmental Quality, or an employee of the Texas Department of Licensing and Regulation may take samples of motor fuel from a storage tank or container to:
(1)  determine if the fuel contains hazardous waste or is adulterated; or
(2)  allow the comptroller to determine whether taxes on the fuel have been paid or accounted for to this state.
Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 1219 (S.B. 2119), Sec. 8, eff. September 1, 2020.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
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 162.102. 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.
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 162.1025. 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.
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 162.103. 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;
(4)  a person, other than a person exempted under Section 162.104, who acquires gasoline 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 gasoline 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 gasoline or was added to the selling price of the gasoline.
(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.
Acts 2023, 88th Leg., R.S., Ch. 191 (H.B. 3651), Sec. 3, 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 162.105. 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.
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 162.106. 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.
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 162.107. 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.
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 162.108. 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.
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 162.109. 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.
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 162.110. Licenses and Trip Permits; Periods of Validity

Sec. 162.110.  LICENSES AND TRIP PERMITS;  PERIODS OF VALIDITY.  (a)  The license issued to a supplier, permissive supplier, distributor, importer, exporter, terminal operator, blender, or motor fuel transporter 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 gasoline 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.