Texas Tax Code
§ 162.354 — BACKUP TAX; LIABILITY
TX § 162.354Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 162. MOTOR FUEL TAXES · Art. D-1. COMPRESSED NATURAL GAS AND LIQUEFIED NATURAL GAS TAX
Statute text
View on source(a)A backup tax is imposed at the rate prescribed by Section 162.353 on:
(1)a person who obtains a refund of tax on compressed natural gas or liquefied natural gas by claiming the fuel was used for an exempt purpose, but actually uses the fuel for a taxable purpose;
(2)a person who operates a motor vehicle on a public highway using compressed natural gas or liquefied natural gas on which tax has not been paid;
(3)a person who sells compressed natural gas or liquefied natural gas that is delivered into the fuel supply tank of a motor vehicle, on which tax was not paid, and who knew or had reason to know that the fuel would be used for a taxable purpose; and
(4)a person who delivers into the fuel supply tank of a motor vehicle compressed natural gas or liquefied natural gas on which tax was not paid and who knew or had reason to know that the fuel would be used for a taxable purpose.
(b)If the person who operates a motor vehicle described by Subsection (a)(2) is not the owner or lessee of the motor vehicle, both the owner or lessee and the operator are liable for the tax.
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Legislative history
Added by Acts 2013, 83rd Leg., R.S., Ch. 990 (H.B. 2148), Sec. 4, eff. September 1, 2013.