Texas Tax Code
§ 162.363 — RECORDS
TX § 162.363Title 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 dealer shall keep a record showing:
(1)compressed natural gas and liquefied natural gas inventories at the first of each month;
(2)the amount of natural gas compressed by the dealer and the amount of natural gas liquefied by the dealer;
(3)all compressed natural gas and liquefied natural gas purchased or received, showing the name of the seller and the date of each purchase or receipt;
(4)all compressed natural gas and liquefied natural gas sold and delivered into the fuel supply tank of a motor vehicle, showing the date of the sale;
(5)all compressed natural gas and liquefied natural gas sold but not delivered into the fuel supply tank of a motor vehicle, showing the date of the sale;
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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.