Go to Previous Versions
of
this Subchapter
2025 Texas Statutes
Tax Code
Title 2 - State Taxation
Subtitle E - Sales, Excise, and Use Taxes
Chapter 162 - Motor Fuel Taxes
Subchapter C. Diesel Fuel Tax
- Section 162.201. Point of Imposition of Diesel Fuel Tax
- Section 162.202. Tax Rate
- Section 162.2025. Separate Statement of Tax Collected From Purchaser
- Section 162.203. Backup Tax; Liability
- Section 162.204. Exemptions
- Section 162.205. Persons Required to Be Licensed
- Section 162.206. Statement for Purchase of Dyed Diesel Fuel
- Section 162.207. Trip Permits
- Section 162.208. Permissive Supplier Requirements on Out-of-State Removals
- Section 162.209. License Application Procedure
- Section 162.210. Issuance and Display of License
- Section 162.211. Licenses and Trip Permits; Periods of Validity
- Section 162.212. Bond and Other Security for Taxes
- Section 162.213. License Holder Status List
- Section 162.214. Remittance of Tax to Supplier or Permissive Supplier; Allowances
- Section 162.215. Returns and Payments
- Section 162.216. Records
- Section 162.2165. Duty to Report Subsequent Sales of Tax-Free Diesel Fuel Purchased for Export
- Section 162.217. Information Required on Supplier's and Permissive Supplier's Return; Credits and Allowances
- Section 162.218. Duties of Seller of Diesel Fuel
- Section 162.219. Information Required on Distributor's Return
- Section 162.220. Information Required on Importer's Return; Allowances
- Section 162.221. Information Required on Terminal Operator's Return
- Section 162.222. Information Required on Motor Fuel Transporter's Return
- Section 162.223. Information Required on Exporter's Return and Payment of Tax on Imports
- Section 162.224. Information Required on Blender's Return
- Section 162.225. Information Required on Interstate Trucker's Return
- Section 162.226. Information Required on Dyed Diesel Fuel Bonded User's Return
- Section 162.227. Refund or Credit for Certain Taxes Paid
- Section 162.2275. Refund for Certain Metropolitan Rapid Transit Authorities
- Section 162.2276. Refund for Certain Nonprofit Food Banks
- Section 162.228. Refund for Bad Debts; Credit for Nonpayment
- Section 162.229. Claims for Refunds
- Section 162.230. When Diesel Fuel Tax Refund or Credit May Be Filed
- Section 162.231. Notice Regarding Dyed Diesel Fuel
- Section 162.232. Dyed Diesel Fuel Notice Required on Shipping Documents, Bills of Lading, and Invoices
- Section 162.233. Unauthorized Sale or Use of Dyed Diesel Fuel
- Section 162.234. Alteration of Dye or Marker in Dyed Diesel Fuel Prohibited
- Section 162.235. Use of Dyed Fuel Prohibited
Disclaimer: These codes may not be the most recent version. Texas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
