Texas Tax Code

§ 162.016 — IMPORTATION AND EXPORTATION OF MOTOR FUEL

TX § 162.016Title 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 import motor fuel to a destination in this state or export motor fuel to a destination outside this state by any means unless the person possesses a shipping document for that fuel. The shipping document must include:

(1)the name and physical address of the terminal or bulk plant from which the motor fuel was received for import or export;

(2)the name of the carrier transporting the motor fuel;

(3)the date the motor fuel was loaded;

(4)the type of motor fuel;

(5)the number of gallons:

…

Legislative history

Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495), Sec. 9, eff. September 1, 2009.