§ 162.201 Point of Imposition of Diesel Fuel Tax
§ 162.202 Tax Rate
§ 162.2025 Separate Statement of Tax Collected From Purchaser
§ 162.203 Backup Tax; Liability
§ 162.204 Exemptions
§ 162.205 Persons Required to Be Licensed
§ 162.206 Statement for Purchase of Dyed Diesel Fuel
§ 162.207 Trip Permits
§ 162.208 Permissive Supplier Requirements On Out-of-State Removals
§ 162.209 License Application Procedure
§ 162.210 Issuance and Display of License
§ 162.211 Licenses and Trip Permits; Periods of Validity
§ 162.212 Bond and Other Security for Taxes
§ 162.213 License Holder Status List
§ 162.214 Remittance of Tax to Supplier or Permissive Supplier; Allowances
§ 162.215 Returns and Payments
§ 162.216 Records
§ 162.2165 Duty to Report Subsequent Sales of Tax-Free Diesel Fuel Purchased for Export
§ 162.217 Information Required On Supplier’s and Permissive Supplier’s Return; Credits and Allowances
§ 162.218 Duties of Seller of Diesel Fuel
§ 162.219 Information Required On Distributor’s Return
§ 162.220 Information Required On Importer’s Return; Allowances
§ 162.221 Information Required On Terminal Operator’s Return
§ 162.222 Information Required On Motor Fuel Transporter’s Return
§ 162.223 Information Required On Exporter’s Return and Payment of Tax On Imports
§ 162.224 Information Required On Blender’s Return
§ 162.225 Information Required On Interstate Trucker’s Return
§ 162.226 Information Required On Dyed Diesel Fuel Bonded User’s Return
§ 162.227 Refund or Credit for Certain Taxes Paid
§ 162.2275 Refund for Certain Metropolitan Rapid Transit Authorities
§ 162.2276 Refund for Certain Nonprofit Food Banks
§ 162.228 Refund for Bad Debts; Credit for Nonpayment
§ 162.229 Claims for Refunds
§ 162.230 When Diesel Fuel Tax Refund or Credit May Be Filed
§ 162.231 Notice Regarding Dyed Diesel Fuel
§ 162.232 Dyed Diesel Fuel Notice Required On Shipping Documents, Bills of Lading, and Invoices
§ 162.233 Unauthorized Sale or Use of Dyed Diesel Fuel
§ 162.234 Alteration of Dye or Marker in Dyed Diesel Fuel Prohibited
§ 162.235 Use of Dyed Fuel Prohibited
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Terms Used In Texas Tax Code Chapter 162 > Subchapter C - Diesel Fuel Tax

  • Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Federal Deposit Insurance Corporation: A government corporation that insures the deposits of all national and state banks that are members of the Federal Reserve System. Source: OCC
  • Fiduciary: A trustee, executor, or administrator.
  • in writing: includes any representation of words, letters, or figures, whether by writing, printing, or other means. See Texas Government Code 312.011
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Month: means a calendar month. See Texas Government Code 312.011
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Original bill: A bill which is drafted by a committee. It is introduced by the committee or subcommittee chairman after the committee votes to report it.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
  • Rule: includes regulation. See Texas Government Code 311.005
  • Service of process: The service of writs or summonses to the appropriate party.
  • Signature: includes the mark of a person unable to write, and "subscribe" includes the making of such a mark. See Texas Government Code 312.011
  • Signed: includes any symbol executed or adopted by a person with present intention to authenticate a writing. See Texas Government Code 311.005
  • Statute: A law passed by a legislature.
  • United States: includes a department, bureau, or other agency of the United States of America. See Texas Government Code 311.005
  • Written: includes any representation of words, letters, symbols, or figures. See Texas Government Code 311.005
  • Year: means 12 consecutive months. See Texas Government Code 311.005