Texas Statutes
§ 162.008 — INSPECTION OF PREMISES AND RECORDS.
Texas § 162.008
JurisdictionTexas
Code TXTax Code
This text of Texas § 162.008 (INSPECTION OF PREMISES AND RECORDS.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Tex. Tax Code Code Ann. § 162.008 (2026).
Text
Sec. 162.008. INSPECTION OF PREMISES AND RECORDS. For the purpose of determining the amount of tax collected and payable to this state, the amount of tax accruing and due, and whether a tax liability has been incurred under this chapter, the comptroller may:
(1)inspect any premises where motor fuel, crude petroleum, natural gas, derivatives or condensates of crude petroleum, natural gas, or their products, methyl alcohol, ethyl alcohol, or other blending agents are produced, made, prepared, stored, transported, sold, or offered for sale or exchange;
(2)examine the books and records required to be kept and records incident to the business of any license holder or person required to be licensed, or any person receiving, possessing, delivering, or selling motor fuel, crude oil, derivatives
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Legislative History
Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.
Nearby Sections
15
§ 162.001
DEFINITIONS.§ 162.002
TAX LIABILITY ON LEASED VEHICLES.§ 162.005
CANCELLATION OR REFUSAL OF LICENSE.§ 162.006
SUMMARY SUSPENSION OF LICENSE.§ 162.008
INSPECTION OF PREMISES AND RECORDS.§ 162.009
AUTHORITY TO STOP AND EXAMINE.§ 162.010
IMPOUNDMENT AND SEIZURE.§ 162.011
SALE OF SEIZED PROPERTY.§ 162.012
PRESUMPTIONS.§ 162.0125
DUTY TO KEEP RECORDS.§ 162.013
VENUE OF TAX COLLECTION SUITS.§ 162.014
OTHER MOTOR FUEL TAXES PROHIBITED.Cite This Page — Counsel Stack
Bluebook (online)
Texas § 162.008, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/162.008.