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2025 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 162.101. Point of Imposition of Gasoline Tax
- Section 162.102. Tax Rate
- Section 162.1025. Separate Statement of Tax Collected From Purchaser
- Section 162.103. Backup Tax; Liability
- Section 162.104. Exemptions
- Section 162.105. Persons Required to Be Licensed
- Section 162.106. Trip Permits
- Section 162.107. Permissive Supplier Requirements on Out-of-State Removals
- Section 162.108. License Application Procedure
- Section 162.109. Issuance and Display of License
- Section 162.110. Licenses and Trip Permits; Periods of Validity
- Section 162.111. Bond and Other Security for Taxes
- Section 162.112. License Holder Status List
- Section 162.113. Remittance of Tax to Supplier or Permissive Supplier; Allowances
- Section 162.114. Returns and Payments
- Section 162.115. Records
- Section 162.1155. Duty to Report Subsequent Sales of Tax-Free Gasoline Purchased for Export
- Section 162.116. Information Required on Supplier's and Permissive Supplier's Return; Credits and Allowances
- Section 162.117. Duties of Seller of Gasoline
- Section 162.118. Information Required on Distributor's Return
- Section 162.119. Information Required on Importer's Return; Allowances
- Section 162.120. Information Required on Terminal Operator's Return
- Section 162.121. Information Required on Motor Fuel Transporter's Return
- Section 162.122. Information Required on Exporter's Return and Payment of Tax on Exports
- Section 162.123. Information Required on Blender's Return
- Section 162.124. Information Required on Interstate Trucker's Return
- Section 162.125. Refund or Credit for Certain Taxes Paid
- Section 162.126. Refund for Bad Debts; Credit for Nonpayment
- Section 162.127. Claims for Refunds
- Section 162.1275. Refund for Certain Metropolitan Rapid Transit Authorities
- Section 162.1276. Refund for Certain Nonprofit Food Banks
- Section 162.128. When Gasoline Tax Refund or Credit May Be Filed
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