Texas Tax Code 162.358 – Interstate Trucker’s License
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(a) An interstate trucker’s license authorizes a person who operates a motor vehicle described by § 162.001(36) and fueled by compressed natural gas or liquefied natural gas to report and pay the tax and take a credit or claim a refund as provided by this subchapter.
(b) An interstate trucker’s license is valid from the date of issuance until December 31 of each calendar year or until the license is surrendered by the license holder or canceled by the comptroller. The comptroller may renew an interstate trucker’s license each calendar year if the license holder furnishes timely reports as required.
Terms Used In Texas Tax Code 162.358
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
- 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
- Year: means 12 consecutive months. See Texas Government Code 311.005
(c) An interstate trucker’s license is not transferable.