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.