Texas Tax Code

§ 162.114 — RETURNS AND PAYMENTS

TX § 162.114Title 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)Except as provided by Subsection (b), each person who is liable for the tax imposed by this subchapter, a terminal operator, and a licensed distributor shall file a return on or before the 25th day of the month following the end of each calendar month.

(b)A motor fuel transporter and an interstate trucker shall file a return on or before the 25th day of the month following the end of the calendar quarter.

(c)The return required by this section shall be accompanied by a payment for the amount of tax reported due.

(d)An aviation fuel dealer is not required to file a return.

Legislative history

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