Texas Tax Code
§ 162.216 — RECORDS
TX § 162.216Title 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 supplier and permissive supplier shall keep:
(1)a record showing the number of gallons of:
(A)all diesel fuel inventories on hand at the first of each month;
(B)all diesel fuel refined, compounded, or blended;
(C)all diesel fuel purchased or received, showing the name of the seller and the date of each purchase or receipt;
(D)all diesel fuel sold, distributed, or used, showing the name of the purchaser and the date of the sale, distribution, or use; and
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Legislative history
Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495), Sec. 25, eff. September 1, 2009. Acts 2017, 85th Leg., R.S., Ch. 601 (S.B. 1557), Sec. 8, eff. January 1, 2018.