Texas § 162.114 RETURNS AND PAYMENTS.

Texas Statutes

§ 162.114 — RETURNS AND PAYMENTS.

Texas § 162.114

Code TXTax Code

This text of Texas § 162.114 (RETURNS AND PAYMENTS.) 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. § 162.114 (2026).

Text

Sec. 162.114. RETURNS AND PAYMENTS.

(a)Except as provided by Subsection (b), each person who is liable for the tax imposed by this subchapter, a terminal operator, and a licensed distributor shall file a return on or before the 25th day of the month following the end of each calendar month.

(b)A motor fuel transporter and an interstate trucker shall file a return on or before the 25th day of the month following the end of the calendar quarter.

(c)The return required by this section shall be accompanied by a payment for the amount of tax reported due.

(d)An aviation fuel dealer is not required to file a return.

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Sec. 162.114. RETURNS AND PAYMENTS. (a) Except as provided by Subsection (b), each person who is liable for the tax imposed by this subchapter, a terminal operator, and a licensed distributor shall file a return on or before the 25th day of the month following the end of each calendar month.
(b) A motor fuel transporter and an interstate trucker shall file a return on or before the 25th day of the month following the end of the calendar quarter.
(c) The return required by this section shall be accompanied by a payment for the amount of tax reported due.
(d) An aviation fuel dealer is not required to file a return.