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Texas Tax Code

§ 162.004 — MOTOR FUEL TRANSPORTATION: REQUIRED DOCUMENTS

TX § 162.004Title 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)A person may not transport in this state any motor fuel by barge, vessel, railroad tank car, or transport vehicle unless the person has a shipping document for the motor fuel that complies with this section. (a-1) A terminal operator or operator of a bulk plant shall give a shipping document to the person who operates the barge, vessel, railroad tank car, or transport vehicle into which motor fuel is loaded at the terminal rack or bulk plant rack.
(b)A shipping document shall contain the following information and any other information required by the comptroller:
(1)the terminal control number of the terminal or physical address of the terminal or bulk plant from which the motor fuel was received;
(2)the name of the purchaser;
(3)the date the motor fuel was loaded;
(4)the net gallons loaded, or the gross gallons loaded if the fuel was purchased from a bulk plant;

Legislative history

Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495), Sec. 8, eff. September 1, 2009.