§ 162.351 Tax Imposed; Sale of Fuel Delivered Into Fuel Supply Tank of Motor Vehicle
§ 162.352 Tax Imposed; Delivery of Fuel Into Fuel Supply Tank of Motor Vehicle Not in Connection With Sale
§ 162.353 Tax Rate; Unit of Measurement
§ 162.354 Backup Tax; Liability
§ 162.355 Fuel Presumed Subject to Tax
§ 162.356 Exemptions
§ 162.357 Dealer’s License
§ 162.358 Interstate Trucker’s License
§ 162.359 License Application Procedure
§ 162.360 Issuance and Display of License
§ 162.361 Bond and Other Security for Taxes
§ 162.362 Returns and Payments; Allowances
§ 162.363 Records
§ 162.364 Duties of Persons Holding Tax Payments
§ 162.365 Refund or Credit for Certain Taxes Paid
§ 162.366 Credit for Bad Debt or Nonpayment
§ 162.367 Claims for Refunds
§ 162.368 Refund for Certain Metropolitan Rapid Transit Authorities
§ 162.369 When Compressed Natural Gas or Liquefied Natural Gas Tax Refund or Credit May Be Filed
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Terms Used In Texas Tax Code Chapter 162 > Subchapter D-1 - Compressed Natural Gas and Liquefied Natural Gas Tax

  • Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
  • 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.
  • 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.
  • 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.
  • 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
  • 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