Texas Tax Code
§ 162.203 — BACKUP TAX; LIABILITY
TX § 162.203Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 162. MOTOR FUEL TAXES · Art. C. DIESEL FUEL TAX
Statute text
View on source(a)A backup tax is imposed at the rate prescribed by Section 162.202 on:
(1)a person who obtains a refund of tax on diesel fuel by claiming the diesel fuel was used for an off-highway purpose, but actually uses the diesel fuel to operate a motor vehicle on a public highway;
(2)a person who operates a motor vehicle on a public highway using diesel fuel on which tax has not been paid;
(3)a person who sells to the ultimate consumer diesel fuel on which a tax has not been paid and who knew or had reason to know that the diesel fuel would be used for a taxable purpose;
(4)a person, other than a person exempted under Section 162.204, who acquires diesel fuel on which tax has not been paid:
(A)in an original or subsequent sale; or
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Legislative history
Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495), Sec. 21, eff. September 1, 2009. Acts 2023, 88th Leg., R.S., Ch. 191 (H.B. 3651), Sec. 5, eff. September 1, 2023.