Texas Tax Code

§ 162.103 — BACKUP TAX; LIABILITY

TX § 162.103Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 162. MOTOR FUEL TAXES · Art. B. GASOLINE TAX

Statute text

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(a)A backup tax is imposed at the rate prescribed by Section 162.102 on:

(1)a person who obtains a refund of tax on gasoline by claiming the gasoline was used for an off-highway purpose, but actually uses the gasoline to operate a motor vehicle on a public highway;

(2)a person who operates a motor vehicle on a public highway using gasoline on which tax has not been paid;

(3)a person who sells to the ultimate consumer gasoline on which tax has not been paid and who knew or had reason to know that the gasoline would be used for a taxable purpose;

(4)a person, other than a person exempted under Section 162.104, who acquires gasoline on which tax has not been paid:

(A)in an original or subsequent sale; or

…

Legislative history

Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495), Sec. 12, eff. September 1, 2009. Acts 2023, 88th Leg., R.S., Ch. 191 (H.B. 3651), Sec. 3, eff. September 1, 2023.