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Texas Statutes

Subchapter B

Gasoline Tax

162.101Point of Imposition of Gasoline Tax 162.102Tax Rate 162.1025Separate Statement of Tax Collected from Purchaser 162.103Backup Tax; Liability 162.104Exemptions 162.105Persons Required to Be Licensed 162.106Trip Permits 162.107Permissive Supplier Requirements on Out-of-state Removals 162.108License Application Procedure 162.109Issuance and Display of License 162.110Licenses and Trip Permits; Periods of Validity 162.111Bond and Other Security for Taxes 162.112License Holder Status List 162.113Remittance of Tax to Supplier or Permissive Supplier; Allowances 162.114Returns and Payments 162.115Records 162.1155Duty to Report Subsequent Sales of Tax-free Gasoline Purchased for Export 162.116INFORMATION REQUIRED ON SUPPLIER'S AND PERMISSIVE SUPPLIER'S RETURN; CREDITS AND ALLOWANCES 162.117Duties of Seller of Gasoline 162.118INFORMATION REQUIRED ON DISTRIBUTOR'S RETURN 162.119INFORMATION REQUIRED ON IMPORTER'S RETURN; ALLOWANCES 162.120INFORMATION REQUIRED ON TERMINAL OPERATOR'S RETURN 162.121INFORMATION REQUIRED ON MOTOR FUEL TRANSPORTER'S RETURN 162.122INFORMATION REQUIRED ON EXPORTER'S RETURN AND PAYMENT OF TAX ON EXPORTS 162.123INFORMATION REQUIRED ON BLENDER'S RETURN 162.124INFORMATION REQUIRED ON INTERSTATE TRUCKER'S RETURN 162.125Refund or Credit for Certain Taxes Paid 162.126Refund for Bad Debts; Credit for Nonpayment 162.127Claims for Refunds 162.1275Refund for Certain Metropolitan Rapid Transit Authorities 162.1276Refund for Certain Nonprofit Food Banks 162.128When Gasoline Tax Refund or Credit May Be Filed