Texas Tax Code

§ 162.003 — COOPERATIVE AGREEMENTS WITH OTHER STATES

TX § 162.003Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 162. MOTOR FUEL TAXES · Art. A. GENERAL PROVISIONS

Statute text

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(a)The comptroller may enter into a cooperative agreement with another state for the collection of motor fuel taxes, the exchange of information, the auditing of users of motor fuel used in fleets of motor vehicles operated or intended for interstate operation, and the auditing of importers and exporters. An agreement or amendment of an agreement takes effect according to its terms, except that an agreement or amendment may not take effect until the proposed agreement or amendment is published in the Texas Register.

(b)An agreement may provide for:

(1)determining the base state for motor fuel users;

(2)user, importer, and exporter records requirements;

(3)audit procedures;

(4)exchange of information;

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Legislative history

Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.