Diesel Fuel Tax | Midpage

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Texas Statutes

Subchapter C

Diesel Fuel Tax

162.201Point of Imposition of Diesel Fuel Tax 162.202Tax Rate 162.2025Separate Statement of Tax Collected from Purchaser 162.203Backup Tax; Liability 162.204Exemptions 162.205Persons Required to Be Licensed 162.206Statement for Purchase of Dyed Diesel Fuel 162.207Trip Permits 162.208Permissive Supplier Requirements on Out-of-state Removals 162.209License Application Procedure 162.210Issuance and Display of License 162.211Licenses and Trip Permits; Periods of Validity 162.212Bond and Other Security for Taxes 162.213License Holder Status List 162.214Remittance of Tax to Supplier or Permissive Supplier; Allowances 162.215Returns and Payments 162.216Records 162.2165Duty to Report Subsequent Sales of Tax-free Diesel Fuel Purchased for Export 162.217INFORMATION REQUIRED ON SUPPLIER'S AND PERMISSIVE SUPPLIER'S RETURN; CREDITS AND ALLOWANCES 162.218Duties of Seller of Diesel Fuel 162.219INFORMATION REQUIRED ON DISTRIBUTOR'S RETURN 162.220INFORMATION REQUIRED ON IMPORTER'S RETURN; ALLOWANCES 162.221INFORMATION REQUIRED ON TERMINAL OPERATOR'S RETURN 162.222INFORMATION REQUIRED ON MOTOR FUEL TRANSPORTER'S RETURN 162.223INFORMATION REQUIRED ON EXPORTER'S RETURN AND PAYMENT OF TAX ON IMPORTS 162.224INFORMATION REQUIRED ON BLENDER'S RETURN 162.225INFORMATION REQUIRED ON INTERSTATE TRUCKER'S RETURN 162.226INFORMATION REQUIRED ON DYED DIESEL FUEL BONDED USER'S RETURN 162.227Refund or Credit for Certain Taxes Paid 162.2275Refund for Certain Metropolitan Rapid Transit Authorities 162.2276Refund for Certain Nonprofit Food Banks 162.228Refund for Bad Debts; Credit for Nonpayment 162.229Claims for Refunds 162.230When Diesel Fuel Tax Refund or Credit May Be Filed 162.231Notice Regarding Dyed Diesel Fuel 162.232Dyed Diesel Fuel Notice Required on Shipping Documents, Bills of Lading, and Invoices 162.233Unauthorized Sale or Use of Dyed Diesel Fuel 162.234Alteration of Dye or Marker in Dyed Diesel Fuel Prohibited 162.235Use of Dyed Fuel Prohibited