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Texas Statutes
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Tax Code
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Title 2. State Taxation
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Subtitle E. Sales, Excise, and Use Taxes
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Chapter 162. Motor Fuel Taxes
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Subchapter B. Gasoline Tax
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Sec. 162.101. Point of Imposition of Gasoline Tax.
Sec. 162.102. Tax Rate.
Sec. 162.1025. Separate Statement of Tax Collected from Purchaser.
Sec. 162.103. Backup Tax; Liability.
Sec. 162.104. Exemptions.
Sec. 162.105. Persons Required to Be Licensed.
Sec. 162.106. Trip Permits.
Sec. 162.107. Permissive Supplier Requirements On Out-of-state Removals.
Sec. 162.108. License Application Procedure.
Sec. 162.109. Issuance and Display of License.
Sec. 162.110. Licenses and Trip Permits; Periods of Validity.
Sec. 162.111. Bond and Other Security for Taxes.
Sec. 162.112. License Holder Status List.
Sec. 162.113. Remittance of Tax to Supplier Or Permissive Supplier; Allowances.
Sec. 162.114. Returns and Payments.
Sec. 162.115. Records.
Sec. 162.1155. Duty to Report Subsequent Sales of Tax-free Gasoline Purchased for Export.
Sec. 162.116. Information Required On Supplier's and Permissive Supplier's Return; Credits and Allowances.
Sec. 162.117. Duties of Seller of Gasoline.
Sec. 162.118. Information Required On Distributor's Return.
Sec. 162.119. Information Required On Importer's Return; Allowances.
Sec. 162.120. Information Required On Terminal Operator's Return.
Sec. 162.121. Information Required On Motor Fuel Transporter's Return.
Sec. 162.122. Information Required On Exporter's Return and Payment of Tax On Exports.
Sec. 162.123. Information Required On Blender's Return.
Sec. 162.124. Information Required On Interstate Trucker's Return.
Sec. 162.125. Refund Or Credit for Certain Taxes Paid.
Sec. 162.126. Refund for Bad Debts; Credit for Nonpayment.
Sec. 162.127. Claims for Refunds.
Sec. 162.1275. Refund for Certain Metropolitan Rapid Transit Authorities.
Sec. 162.1276. Refund for Certain Nonprofit Food Banks.
Sec. 162.128. When Gasoline Tax Refund Or Credit May Be Filed.
