Chapter
162
Motor Fuel Taxes
Sections
162.001
Definitions
162.002
Tax Liability on Leased Vehicles
162.003
Cooperative Agreements with Other States
162.004
Motor Fuel Transportation: Required Documents
162.005
Cancellation or Refusal of License
162.006
Summary Suspension of License
162.007
Enforcement of License Cancellation, Suspension, or Refusal
162.008
Inspection of Premises and Records
162.009
Authority to Stop and Examine
162.010
Impoundment and Seizure
162.011
Sale of Seized Property
162.012
Presumptions
162.013
Venue of Tax Collection Suits
162.014
Other Motor Fuel Taxes Prohibited
162.015
Additional Tax Applies to Inventories
162.016
Importation and Exportation of Motor Fuel
162.101
Point of Imposition of Gasoline Tax
162.102
Tax Rate
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
162.116
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
162.0125
Duty to Keep Records
162.125
Refund or Credit for Certain Taxes Paid
162.126
Refund for Bad Debts; Credit for Nonpayment
162.127
Claims for Refunds
162.128
When Gasoline Tax Refund or Credit May Be Filed
162.201
Point of Imposition of Diesel Fuel Tax
162.202
Tax Rate
162.203
Backup Tax; Liability
162.204
Exemptions
162.205
Persons Required to Be Licensed
162.206
Statement for Purchase of Dyed Diesel Fuel
162.207
Trip Permits
162.208
Permissive Supplier Requirements on Out-of-state Removals
162.209
License Application Procedure
162.210
Issuance and Display of License
162.211
Licenses and Trip Permits; Periods of Validity
162.212
Bond and Other Security for Taxes
162.213
License Holder Status List
162.214
Remittance of Tax to Supplier or Permissive Supplier; Allowances
162.215
Returns and Payments
162.216
Records
162.217
Information Required on Supplier's and Permissive Supplier's Return; Credits and Allowances
162.218
Duties of Seller of Diesel Fuel
162.219
Information Required on Distributor's Return
162.220
Information Required on Importer's Return; Allowances
162.221
Information Required on Terminal Operator's Return
162.222
Information Required on Motor Fuel Transporter's Return
162.223
Information Required on Exporter's Return and Payment of Tax on Imports
162.224
Information Required on Blender's Return
162.225
Information Required on Interstate Trucker's Return
162.226
Information Required on Dyed Diesel Fuel Bonded User's Return
162.227
Refund or Credit for Certain Taxes Paid
162.228
Refund for Bad Debts; Credit for Nonpayment
162.229
Claims for Refunds
162.230
When Diesel Fuel Tax Refund or Credit May Be Filed
162.231
Notice Regarding Dyed Diesel Fuel
162.232
Dyed Diesel Fuel Notice Required on Shipping Documents, Bills of Lading, and Invoices
162.233
Unauthorized Sale or Use of Dyed Diesel Fuel
162.234
Alteration of Dye or Marker in Dyed Diesel Fuel Prohibited
162.235
Use of Dyed Fuel Prohibited
162.351
Tax Imposed; Sale of Fuel Delivered into Fuel Supply Tank of Motor Vehicle
162.352
Tax Imposed; Delivery of Fuel into Fuel Supply Tank of Motor Vehicle Not in Connection with Sale
162.353
Tax Rate; Unit of Measurement
162.354
Backup Tax; Liability
162.355
Fuel Presumed Subject to Tax
162.356
Exemptions
162.357
Dealer's License
162.358
Interstate Trucker's License
162.359
License Application Procedure
162.360
Issuance and Display of License
162.361
Bond and Other Security for Taxes
162.362
Returns and Payments; Allowances
162.363
Records
162.364
Duties of Persons Holding Tax Payments
162.365
Refund or Credit for Certain Taxes Paid
162.366
Credit for Bad Debt or Nonpayment
162.367
Claims for Refunds
162.368
Refund for Certain Metropolitan Rapid Transit Authorities
162.369
When Compressed Natural Gas or Liquefied Natural Gas Tax Refund or Credit May Be Filed
162.401
Failure to Pay Tax or File Report
162.402
Prohibited Acts; Civil Penalties
162.403
Criminal Offenses
162.404
Criminal Offenses: Special Provisions and Exceptions
162.405
Criminal Penalties
162.406
Criminal Penalties: Corporations and Associations
162.407
Venue of Criminal Prosecutions
162.408
Negation of Exception: Information, Complaint, or Indictment
162.409
Issuance of Bad Check or Similar Sight Order to Licensed Distributor, Licensed Supplier, or Permissive Supplier
162.410
Election of Offenses
162.501
Tax Administration Fund
162.502
Allocation of Unclaimed Refundable Gasoline Taxes
162.503
Allocation of Gasoline Tax
162.504
Allocation of Diesel Fuel Tax
162.506
Allocation of Compressed Natural Gas and Liquefied Natural Gas Tax
162.1025
Separate Statement of Tax Collected from Purchaser
162.1155
Duty to Report Subsequent Sales of Tax-free Gasoline Purchased for Export
162.1275
Refund for Certain Metropolitan Rapid Transit Authorities
162.1276
Refund for Certain Nonprofit Food Banks
162.2025
Separate Statement of Tax Collected from Purchaser
162.2165
Duty to Report Subsequent Sales of Tax-free Diesel Fuel Purchased for Export
162.2275
Refund for Certain Metropolitan Rapid Transit Authorities
162.2276
Refund for Certain Nonprofit Food Banks
162.5025
Allocation of Other Unclaimed Refundable Nondedicated Taxes
162.5045
Allocation of Taxes Paid on Undyed Diesel Fuel Used Off-highway
