Texas Tax Code

§ 162.408 — NEGATION OF EXCEPTION: INFORMATION, COMPLAINT, OR INDICTMENT

TX § 162.408Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 162. MOTOR FUEL TAXES · Art. E. PENALTIES AND OFFENSES

Statute text

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An information, complaint, or indictment charging a violation of this chapter need not negate an exception to an act prohibited by this chapter, but the exception may be urged by the defendant as a defense to the offense charged.

Legislative history

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