Texas Tax Code

§ 162.215 — RETURNS AND PAYMENTS

TX § 162.215Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 162. MOTOR FUEL TAXES · Art. C. DIESEL FUEL 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, interstate trucker, and dyed diesel fuel bonded user 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.