Texas Tax Code 162.404 – Criminal Offenses: Special Provisions and Exceptions
Current as of: 2024 | Check for updates
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(a) A person does not commit an offense under § 162.403 unless the person intentionally or knowingly engaged in conduct as the definition of the offense requires, except that no culpable mental state is required for an offense under § 162.403(5).
(b) Each day that a refusal prohibited under § 162.403(8), (9), or (10) continues is a separate offense.
Terms Used In Texas Tax Code 162.404
- 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
(c) The prohibition under § 162.403(27) does not apply to the tax-free sale or distribution of diesel fuel authorized by § 162.204(a)(1), (2), or (3).
(d) The prohibition under § 162.403(28) does not apply to the tax-free sale or distribution of gasoline under § 162.104(a)(1), (2), or (3).