§ 162.101 Point of Imposition of Gasoline Tax
§ 162.102 Tax Rate
§ 162.1025 Separate Statement of Tax Collected From Purchaser
§ 162.103 Backup Tax; Liability
§ 162.104 Exemptions
§ 162.105 Persons Required to Be Licensed
§ 162.106 Trip Permits
§ 162.107 Permissive Supplier Requirements On Out-of-State Removals
§ 162.108 License Application Procedure
§ 162.109 Issuance and Display of License
§ 162.110 Licenses and Trip Permits; Periods of Validity
§ 162.111 Bond and Other Security for Taxes
§ 162.112 License Holder Status List
§ 162.113 Remittance of Tax to Supplier or Permissive Supplier; Allowances
§ 162.114 Returns and Payments
§ 162.115 Records
§ 162.1155 Duty to Report Subsequent Sales of Tax-Free Gasoline Purchased for Export
§ 162.116 Information Required On Supplier’s and Permissive Supplier’s Return; Credits and Allowances
§ 162.117 Duties of Seller of Gasoline
§ 162.118 Information Required On Distributor’s Return
§ 162.119 Information Required On Importer’s Return; Allowances
§ 162.120 Information Required On Terminal Operator’s Return
§ 162.121 Information Required On Motor Fuel Transporter’s Return
§ 162.122 Information Required On Exporter’s Return and Payment of Tax On Exports
§ 162.123 Information Required On Blender’s Return
§ 162.124 Information Required On Interstate Trucker’s Return
§ 162.125 Refund or Credit for Certain Taxes Paid
§ 162.126 Refund for Bad Debts; Credit for Nonpayment
§ 162.127 Claims for Refunds
§ 162.1275 Refund for Certain Metropolitan Rapid Transit Authorities
§ 162.1276 Refund for Certain Nonprofit Food Banks
§ 162.128 When Gasoline Tax Refund or Credit May Be Filed
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Terms Used In Texas Tax Code Chapter 162 > Subchapter B - Gasoline 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.
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • 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.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • 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.
  • Original bill: A bill which is drafted by a committee. It is introduced by the committee or subcommittee chairman after the committee votes to report it.
  • 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
  • Rule: includes regulation. See Texas Government Code 311.005
  • Service of process: The service of writs or summonses to the appropriate party.
  • Signature: includes the mark of a person unable to write, and "subscribe" includes the making of such a mark. See Texas Government Code 312.011
  • Statute: A law passed by a legislature.
  • 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