Texas Tax Code

§ 162.231 — NOTICE REGARDING DYED DIESEL FUEL

TX § 162.231Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 162. MOTOR FUEL TAXES · Art. C. DIESEL FUEL TAX

A notice stating "DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE" must be:

(1)provided by a licensed supplier, permissive supplier, or distributor to a person who receives dyed diesel fuel;

(2)provided by a seller of dyed diesel fuel to the person's buyers; and

(3)posted by a seller on a retail pump or bulk plant at which the person sells dyed diesel fuel for use by the person's buyers.

Legislative history

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