Texas Tax Code 162.122 – Information Required On Exporter’s Return and Payment of Tax On Exports
Terms Used In Texas Tax Code 162.122
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
- Month: means a calendar month. See Texas Government Code 312.011
- 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
The monthly return and supplements of an exporter shall contain for the period covered by the return:
(1) the number of net gallons of gasoline acquired from a supplier and exported during the month, including supplier name, terminal control number, and product code;
(2) the number of net gallons of gasoline acquired from a bulk plant and exported during the month, including bulk plant name and product code;
(3) the number of net gallons of gasoline acquired from a source other than a supplier or bulk plant and exported during the month, including the name of the source from which the gasoline was acquired and the name and address of the person receiving the gasoline;
(4) the destination state of the gasoline exported during the month; and
(5) any other information required by the comptroller.