(a) All compressed natural gas and liquefied natural gas sold by a dealer and delivered into the fuel supply tank of a motor vehicle is presumed to be subject to tax, and the dealer is liable for the tax under § 162.351(b) and in accordance with § 162.012 unless the dealer maintains adequate records to establish that the fuel was exempt from tax under § 162.356.
(b) All compressed natural gas and liquefied natural gas delivered into the fuel supply tank of a motor vehicle by a fleet user or other dealer not in connection with a sale is presumed to be subject to tax, and the fleet user or other dealer is liable for the tax under § 162.352(b) and in accordance with § 162.012 unless the fleet user or other dealer maintains adequate records to establish that the fuel was exempt from tax under § 162.356.